会计学院知识库

       近年来，我国不断加大义务教育的国家财政资金支出以支持义务教育的发 展，并且国家高度重视中西部地区教育发展，积极推动中西部义务教育均衡，尽 管义务教育专项资金的支持力度不断加大，但资金的使用效益并不高，造成资金 的损失浪费现象严重。随着十九大提出全面实施绩效管理，财政专项资金的绩效 评价工作积极展开，对义务教育财政支出的绩效审计评价有益于专项资金的绩效 管理。目前，义务教育绩效审计及评价指标的相关研究相对较少，绩效审计评价 的理论体系与应用实践中存在诸多问题，如何解决尚未得到统一的共识，

       本文以 甘肃省为例，试图构建义务教育财政支出绩效审计评价指标，以期能够对完善当 前甘肃省义务教育财政支出的绩效审计评价，进而提升义务教育财政支出的使用 效益。 本文采取案例分析法，首先对国内外义务教育财政支出绩效审计及评价的相 关理论、现状进行梳理，然后介绍了甘肃省义务教育财政支出现状、绩效审计现 状及其存在的问题，在绩效审计问题的基础上构建甘肃省义务教育财政支出绩效 审计评价指标。其次运用数据包络分析法对构建的义务教育财政支出绩效审计评 价指标带入 2004-2018 年甘肃省小学、初中的数据进行综合性分析，并在研究结 果与绩效审计实际情况的基础上为甘肃省义务教育财政支出绩效审计评价提出 了提高义务教育财政支出执行惩戒力度、加强绩效审计等改进的建议。

In recent years, China's increasing of compulsory education of the state financial capital spending to support the development of compulsory education, and the country attaches great importance to the Midwest regional education development, actively promote the Midwest compulsory education balanced, although education special funds to support increasing, but the fund use efficiency is not high, resulting in loss of funds serious waste phenomenon. As the 19th national congress of the communist party of China (CPC) put forward the comprehensive implementation of performance management, the performance evaluation of the special financial fund was actively carried out. The performance audit evaluation of the financial expenditure on compulsory education was beneficial to the performance management of the special fund. At present, the compulsory education performance audit and evaluation index of the related research is relatively small, the theoretical system and application of performance audit evaluation practice has many problems, how to solve the consensus has not been unified, taking Gansu province as an example, tries to build the compulsory education finance expenditure performance audit evaluation index, in order to improve the current compulsory education in Gansu province of fiscal expenditure performance audit evaluation to provide a degree of support, and promote the efficient use of compulsory education spending.

Adopt case analysis method, this paper first to the compulsory education finance expenditure performance audit and evaluation at home and abroad related theories, the present situation of carding, and then introduces the present situation of compulsory education present situation, the performance audit of fiscal expenditure in Gansu province and its existing problems, and on the basis of performance audit problems build compulsory education finance expenditure performance audit evaluation index. Secondly, a comprehensive analysis is made on the data of primary and junior high schools in Gansu province from 2004 to 218 by using the data envelop analysis method. Finally, On the basis of the research results and the actual situation of the performance audit, the author puts forward some Suggestions for the performance audit evaluation of the financial expenditure on compulsory education in Gansu province, such as improving the punishment of the financial expenditure on compulsory education and strengthening the performance audit.