学前教育财政专项经费绩效评价的实施与建议——以Z市为例

Implementation and Suggestions on Performance Evaluation of Special Funds for Preschool Education Finance——Take City Z as an Example

党的十九大报告中提出要进一步推进全面深化改革,不断推进国家治理体系和治理能力现代化,建立全面规范透明、标准科学、约束有力的预算制度,全面实施绩效管理;并指出优先发展教育事业,加强社会保障体系建设。学前教育是一大民生问题,随着城市规模的迅速扩大,学前教育资源凸显不足。为解决这一问题,各地政府对各类学前教育进行补贴和资助,而补贴和资助的效果如何,成为政府和人民群众普遍关心的问题。该文以Z市为例,对其学前教育专项经费支出情况的绩效评价工作进行了总结,一方面对财政资金绩效评价工作开展提供示范和借鉴,另一方面对学前教育工作不足提出了建议。

In the report of the 19th National Congress of the Communist Party of China,it is proposed to further promote comprehensive and deep reforms,continuously promote the modernization of the national governance system and capabilities,establish a fully standardized and transparent,scientifically standardized,and restrictive budget system,and fully implement performance management.It also pointed out that giving priority to the development of education and strengthening the construction of the social security system.Semester education is a major livelihood issue.With the rapid expansion of the scale of cities,semester education resources have become insufficient.In order to solve this problem,local governments provide subsidies for various semester education,and the effect of subsidies has become a general concern of the government and the people.Taking city Z as an example,the article summarizes the performance evaluation of its special expenditures for preschool education.On the one hand,it provides a demonstration and reference for the performance evaluation of financial funds.On the other hand,it provides suggestions for the insufficiency of preschool education.