甘肃省财政教育经费支出绩效评价研究

Research on Performance Evaluation of Financial Education Expenditure in Gansu Province

财政教育经费支出绩效是影响一个地区教育发展水平的重要因素,研究财政教育经费支出绩效评价具有重要的学术价值和现实意义。以甘肃省财政教育经费支出绩效作为研究对象,在梳理甘肃省财政教育经费支出现状的基础上,利用DEA模型对2016-2020年甘肃省五级学校的经费支出绩效进行评价,研究发现普通小学、普通初中的财政教育经费支出绩效相对较好,而职业中学、普通高中及普通高等学校的绩效则相对较差。基于此,甘肃省应着力构建科学的财政教育经费绩效评价指标体系,建立完善的财政教育经费拨款体系,完善各级学校财务管理制度,制定教育经费支出绩效评价制度,进一步优化财政教育经费支出的绩效。

The performance of fiscal expenditure on education is a crucial factor affecting the level of education development in a region.The research on the performance evaluation of fiscal expenditure on education has important academic value and practical significance.This paper takes the performance of financial education expenditure in Gansu Province as the research object.On the basis of combing the current situation of financial education expenditure in Gansu Province,this paper uses DEA model to evaluate the performance of financial education expenditure of five-level schools in Gansu Province from 2016 to 2020.It is found that the performance of financial education expenditure of ordinary primary schools and ordinary primary schools is relatively good,while the performance of vocational middle schools,ordinary high schools and ordinary colleges and universities is relatively poor.Therefore,Gansu Province should focus on building a scientific performance evaluation index system of financial education funds,establish a perfect financial education funds allocation system,improve the financial management system of schools at all levels,formulate the performance evaluation system of education funds,and further optimize the performance of financial education funds.