The Construction and Application of Performance Evaluation System for Higher Educational Expenditure in Guangdong Province
|Keywords||higher education government expenditure performance budget performance evaluation|
The Chinese Government pays too much attention to the inputs scales and growth in high education for a long time. So, the efficiency of the investment often is ignored. These leads to the universities expand the scale of schools blindly, allocate education resources not rationally, and waste resources. With expand of the scale, the higher education goes into the mass development phase and there is a contradiction between supply and demand. As a result of these, reform on how to improve the efficiency in the use of funds is needed. Under the guidance of the New Public Management Theory, a result-oriented performance budgeting system aiming to improve the efficiency of the use of government investment and its work is already used in higher educational expenditures. It also has made a high achievement.This paper firstly analyses the state of government expenditures in Guangdong province, then through theoretically study and learn the advanced experiences of other countries, the performance evaluation system of government expenditures in Guangdong province is established at last.Through data analysis of government expenditures for higher education in Guangdong province, suggestions are given to the decision-making about how to allocate resources nationally. The analysis can also help to improve the efficiency in the use of funds. Meanwhile, the conflict between under funded and the scaling up in education and the conflict between the scale and quality in education would be mitigated. At last, the analysis and evaluation about universities in this paper can promote them to use resource rationally and improve educational efficiency.