广东省财政教育支出绩效评价研究

A Study on Fiscal Education Expenditure Performance of Guangdong Province

教育财政支出绩效的衡量和比较会直接影响教育财政的拨付和使用。构建"规模绩效—结构绩效—产出绩效"三位一体的教育财政指标体系,运用横向比较法和趋势比较法,有利于系统评价广东省教育财政绩效。研究结果表明,广东教育财政虽然绝对数额稳居全国第一、产出较高,但相对规模较小,支出配比结构不合理,教育财政的公平与效率还有待进一步提高。

The measurementand comparison of fiscal expenditure perfomance of education has always been an important issue,which directly affects the appropriateness and use of financial expenditure of education. The present study systematically evaluates the fiscal perfomance of education in guangdong province from the perspective of scale, structure and output by establishing the financial index system of education. Itwas found that the education fiscal expend itu re ofguangdong takes the lead in totality and enjoys high output, but it is relatively smaller in scale,with the ratio of expenditure structure being unreasonable. Therefore, the fairness and efficiency of education finance needs to be further improved.