摘要:农村义务教育是全面建设小康社会的基石，在构建社会主义和谐社会的伟大事业中具有基础性、先导性和全局性的重要战略地位。农村义务教育一直是财政支出的重中之重，并且农村义务教育的发展问题已成为国家和社会关注的焦点问题。随着我国经济的持续稳步发展和综合国力的不断提升，政府大力推行公共财政，致力于加大农村义务教育的投入。教育经费按GDP的4%编制预算这一目标的实现对地方政府来说任重而道远。现阶段农村义务教育财政支出存在哪些问题，如何科学合理地解决这些问题并提高资金的效益，客观公正地评价农村义务教育财政资源配置的绩效，提高财政资源的使用效率和管理水平，成为亟待研究的问题。

　　　从这样的国情出发，本文对农村义务教育财政支出现状进行分析。首先，介绍本文的选题背景和研究意义，并对农村义务教育财政支出的相关概念进行界定，以明确文章的研究对象；其次，阐明农村义务教育财政支出绩效评价的理论基础；然后，分析大丰市现阶段农村义务教育财政支出存在的问题，接着讨论如何改善存在的问题，提高财政支出在教育方面的利用效率；最后，提出大丰市农村义务教育财政支出绩效评价的方法及具体实施步骤，同时指出促进大丰市农村义务教育财政支出绩效评价工作的对策建议。

关键词 农村义务教育;财政支出;绩效评价

Abstract:Compulsory education in rural areas is the cornerstone of building a moderately prosperous society, and is on a basic，guiding and global strategic position in building a socialist harmonious society. Compulsory education in rural areas has always been the priority of financial expenditure，and the development of rural compulsory education has become a national issue and the focus of attention of society. With the sustaining economic development and steadily rising of national strength in China, the government attaches great importance to the implementation of public finances，work to increase investment in compulsory education. In order to attain the goal of arranging educational expenditure as 4 percentage of gross domestic products，local governments have a long way to go. What are the problems of present rural compulsory education fiscal spending? How to scientifically and reasonably solve these problems and improve the efficiency of the capital? How to assess the performance of compulsory educational allocation objectively and fairly? And how to enhance the management level of financial resources? All these problems need to be researched urgently.

　　　 From such a national situation, this paper analyzes the present situation of rural compulsory education fiscal spending. Firstly, introduce selected topic background and research significance of this article, and define the related concepts of rural compulsory education fiscal expenditure in order to make clear the research object of the article; Secondly, clarify the theoretical foundation of performance evaluation of the rural compulsory education financial expenditure ;Thirdly, analyze the existing problems of Dafeng rural compulsory education at this stage of financial expenditure, then discuss how to solve the existing problems and improve the utilization efficiency of the financial expenditure on education; Fourthly, propose the view of performance evaluation methods and specific implementation steps of Dafeng rural compulsory education fiscal expenditure. At the same time, point out countermeasures and suggestions to promote performance evaluation work of Dafeng rural compulsory education fiscal expenditure.

Keywords   Compulsory education in rural areas  Financial expenditure    Performance evaluation