基于DEA分析法的X市学前教育财政投入绩效评价研究

Research on the Performance Evaluation of Financial Investment in Preschool Education in City X Based on DEA Analysis Method

有限的地方公共资源需要更有效率的配置,在国家对公共资源有效性配置的高要求下,财政投入的绩效评价成为主要依据。以X市为例,基于DEA数据包络分析法,选取2010-2021年X市学前教育财政投入与产出相关指标,对X市学前教育财政投入进行绩效评价。研究结果表明,X市学前教育财政投入综合效率均值为0.94,其中纯技术效率均值为0.99,规模效率均值为0.94。研究结论 :X市学前教育财政投入存在综合效率有待提高,学前教育财政投入超过最优支出水平及现行学前教育经费支出类别不均衡等问题。提出应该加强学前教育经费管理制度建设、均衡学前教育经费类别支出及提高学前教育财政投入绩效监督等对策建议,旨在提高X市学前教育财政投入资金使用效率。

Limited local public resources need to be allocated more efficiently, under the high requirements of the state for the effective allocation of public resources, the performance evaluation of financial investment has become the main basis. Taking City X as an example, based on the DEA data envelopment analysis method, the relevant indicators of the financial input and output of preschool education in City X from 2010-2021 are selected in this paper, and the performance of the financial investment in preschool education in City X are evaluated. The average comprehensive efficiency of financial investment in preschool education in City X is 0.94 is showed by the research results, of which the average pure technical efficiency is 0.99, the average scale efficiency is 0.94. The conclusion of the research is that the overall efficiency of financial investment in preschool education in City X needs to be improved, the financial investment in preschool education exceeds the optimal level of expenditure, and the current preschool education expenditure categories are not balanced. Finally, countermeasures and suggestions such as strengthening the construction of preschool education funding management system, balancing preschool education funding categories, and improving preschool education financial investment performance supervision are put forward, and the purpose is to improve the efficiency of financial investment in preschool education in City X.