Data envelopment analysis(DEA) in the education expenditure performance evaluation

The investment of financial education funds in China is generally orientated for the scale and the growth speed, which ignores the efficiency and benefit of investment. It has caused some schools to expand blindly, ignoring the education quality and efficiency, and result in resource allocation is not reasonable, serious loss of waste. With the compulsory education is extensively spreaded, the higher education scale expands unceasingly and go into the popularization stage of development which results in the contradiction between supply and demand of funds more obvious. It is inevitable to reform the education investment mechanism in order to improve the efficiency and benefit. By the guidance of new public management theory, the results-oriented performance budgeting, which aims to improving the effectiveness of public expenditure and government efficiency, has begun to apply to the financial education expenditure areas and has made great achievements. This article China's fiscal expenditure on education the analysis of the performance evaluation index system, and USES the data envelopment analysis (DEA) method will be applied to the performance evaluation system for the fiscal expenditure on education in hei long jiang province.