推进公共财政教育支出绩效评价探究

公共财政教育支出绩效评估是公共财政体制下政府管理公共支出的间接监督管理方式和手段,是提高教育支出效率、合理配置教育资源的有效途径。通过阐述财政教育支出绩效评价现实意义,分析推进公共财政教育支出绩效评价的有利条件,提出公共财政教育支出评价的基本思路,设置了绩效评估指标体系。

The performance evaluation of public expenditure on education evaluation is the management of public expenditure indirect supervision and management ways and means under the government public finance system. It is the effective way to im- prove the efficiency of education expenditure, rational distribution of educational resources. Through elaborating the perform- ance evaluation of financial expenditure on education significance, analysis of favorable conditions to promote the performance of public expenditure on education evaluation, proposes the basic ideas of public educational expenditure evaluation, set up the index system of performance evaluation.