财政专项资金绩效评价研究——以NC区财政专项资金绩效评价为例

重庆理工大学硕士学位论文AbstractAt present,our country government widely studied western countries to apply theperformance evaluation in the field of public expenditure management priority theory andpractical experience,all the provincial public finance departments across the country set upan independent budget performance management agencies,to formulate the relevantbudget performance management system and method,has covered all the central levelbudget department budget performance management.Local governments followed closely,increasing the importance of project expenditure performance evaluation reform andstandardize the management of project expenditure,and successively formulated somerelevant systems suitable for the management of local special financial funds.In this paper,on the basis of domestic and foreign scholars research,comprehensiveuse of cost-benefit theory,the theory of economic responsibility,public finance theoryand new public management theory and other related theory as the theoretical basis,Withthe help of documentation,the comparative strategy and the case studies,in view of theNC area in recent years,eight special financial funds,the progress of the project for itsperformance evaluation index and the implementation process of specific analysis,andcombining with the performance evaluation system of has been established to redesign theperformance evaluation indicators for simulation analysis and comprehensive summary,Profoundly reveals the present situation of financial performance evaluation of a specialfund's main body responsibility consciousness,insufficient management system cohesion,such problems as lack of performance management support system,and on this basis forfurther deepening the reform of fiscal special funds performance management put forwardthe corresponding countermeasures,to strengthen staff awareness of special financial fundsperformance evaluation work Perfect system construction to provide managementguarantee;Strengthen system construction to provide information technology support;Strictly standardize the special performance evaluation and explore the characteristic pathof self-evaluation;We will establish a sound accountability system for the performanceaudit results of special government funds.Innovation point of this paper is to design theperformance evaluation system and the simulation analysis of assignment,the integrateduse of the analytic hierarchy process(ahp),key performance indicators (kpis)method andquestionnaire method to weigh the special financial fund performance evaluation ofΠ