Study Of Performance Evaluation Of Fiscal Funds From The Perspective Of Public Service Delivery

Public services delivery is the basic function of government.The process of using public funds to provide public services is not only an economic process,but also a political process.This is because the main source of fiscal funds,taxation,is essentially a transfer of citizens'income.Citizens' "tax sacrifice" must inevitably produce corresponding benefits,which is why the performance evaluation of Public service delivery financial funds is carried out.In China,fiscal funds often support the provision of public services in the form of "projects",and are also criticized for their poor efficiency,effectiveness,and efficiency.Carrying out Public service delivery financial funds performance evaluation to promote the improvement of financial funds performance evaluation level is also an inevitable requirement to strengthen financial management and promote governance efficiency conversion in the process of national governance modernization."How to improve the performance evaluation level of financial funds from the perspective of public services effectively?" This question is raised in the article.In recent years,China has made significant progress in the performance evaluation of public service delivery financial funds,and has formed an effective promotion model,but there are still some problems.These problems urgently require further investigation and analysis of China's financial funds performance evaluation.Operating status and theoretical position,combined with the tasks and directions of China's governance modernization process,seek to establish a strategy optimization path that is compatible with the requirements of "full coverage,omnidirectional,and full process" to fully implement budget performance management.The construction of the analysis framework for financial funds performance evaluation is the basis of this research.Reviewing the multiple theoretical sources of public management,economics,and fiscal politics involved in financial funds performance evaluation,we can find that in addition to devoting to the construction of financial funds performance evaluation and framework standards used in practical work,a lot of academics have focused on financial funds.The performance evaluation should pay more attention to the discussion of its political dimension.As a disciplinary perspective of co-evolution in the economic,social,and political processes,fiscal politics has the core content of thinking that the study of fiscal issues,on the one hand,can use data and models to analyze the efficiency of fiscal fund use from the perspective of economics.Accumulate the optimal problem;on the other hand,from the perspective of the political discipline,based on the analysis of the effectiveness of national governance and the legitimacy of the government,pay attention to issues such as fairness and citizen preference to explain fiscal phenomena.Therefore,the theory of fiscal politics incorporating political dimensions into the performance evaluation of financial funds has become an important theoretical basis for the construction of a governance model for performance evaluation of financial funds in this study.Based on fiscal politics,a financial funds performance evaluation and governance model with "public value concept","PV-4E analysis framework" and "realization mechanism" as the core is built.The core content of the model "PV-4E analysis framework" includes "public value","4E evaluation standard system" and "multiple subject participation" and other main contents.Among them,public value is an important basis for judging whether performance is achieved or not.It is in the top-level design position in the framework design,and its external measurement criteria can be expressed as the responsiveness and publicity of government actions.The"4E Evaluation Standard System" is mainly based on the index system design based on the "Economy,Efficiency,Effectiveness,and Fairness"(4E)standard."Multiple subject participation" mainly means that the performance evaluation of financial funds should pay attention to the participation of multiple subjects such as the Party Committees,finance,departments,people's congresses and society.Based on the constructed theoretical analysis framework,this study mainly uses methods such as case analysis,content analysis and questionnaire survey research,according to the research ideas of "summary experience summary-operation status description-discovery of reality gaps-finding optimal paths" Start research.First of all,the study examines the history and characteristics of its development by combing the history of China's financial funds performance evaluation and analyzing the policy text.One is to combine the history of financial funds performance evaluation practice development,and refine the entire development into the fiscal balance evaluation stage,financial investment review stage,financial funds performance evaluation pilot stage,and comprehensive implementation of budget performance management stage.The second is based on the central level financial funds performance evaluation policy texts since 2003,analyzes the policy texts,and explores and summarizes the practice direction of financial funds performance evaluation.The third is to analyze the organization methods and functional texts of institutions responsible for financial funds performance evaluation in the national central and some provincial and municipal financial departments,and refine their core functions into top-level design,technical tools,performance practices,and achievement utilization.Secondly,through a case study of a financial funds performance evaluation activity,the study examines the actual operation process of the current financial funds performance evaluation.Selected the financial performance evaluation case of the 2017 rural harmless sanitary toilet renovation project funds,combined with the understanding of the relevant personnel's"non-standardized interview" record text,the basic situation of the project,the index system design in the project evaluation,the evaluation process,The evaluation results are described,and finally the relationship between power and responsibility and key links are summarized.It is believed that one is the program design in financial performance evaluation,which mainly includes six main links:performance evaluation preparation,formulation of evaluation implementation plan,organization and implementation of performance evaluation,comprehensive analysis and evaluation,formation of performance evaluation report,and collation of manuscripts.The second is to discuss the relationship between power and responsibility in the practice of financial performance evaluation.Financial funds performance evaluation involves multiple parties,including party committees,people's congresses,financial departments,competent departments,fund-using units,and independent external entities.Different parties have different political roles and functional positioning.Third,the key link in the practice of financial performance evaluation is to focus not only on negotiation,but also on the selection of evaluation methods and so on.Thirdly,based on the empirical research of the "PV-4E" analysis framework,identify and analyze the actual gaps in the performance evaluation of financial funds in China.Based on the collected cases,policy texts,self-filled questionnaire results and other related texts,based on the qualitative research ideas,the coding positions of the analysis data are connected through the construction of nodes,so that the complex text data is included in It is analyzed in the "PV-4E" analysis framework to form a clear conceptual framework and research category.From the three dimensions of performance evaluation concept design,performance evaluation execution and performance evaluation information utilization,the current gaps in the performance evaluation of Public service delivery financial funds based on the "PV-4E" analysis framework are summarized.It is found that the gaps in financial funds performance evaluation at this stage are mainly concentrated in three aspects.First,the value concept of financial funds performance evaluation needs to be deepened,which is reflected in the concept design that does not focus on the improvement of government credibility and the construction of evaluation indicators.The design has the characteristics of "three more and three less".The second is the poor scientific performance of the financial funds performance evaluation process,which is manifested in extensive target management,which is difficult to provide reference for the design of performance evaluation indicators;lack of information awareness,resulting in low information in practical operations;indicators focus on imbalance,evaluation in the evaluation Compliance indicators pay more attention;the construction of performance evaluation institutions is imperfect and the market orientation is lacking.Third,the utilization of financial funds performance evaluation information needs to be improved.It is manifested as weak performance awareness and insufficient motivation for information demand;hidden performance information,lack of openness and transparency;lack of performance evaluation information mining,and the difficulty of displaying information support.Finally,after describing the status operation and the analysis of the reality gap,"borrowing the stone of other mountains to make a jade of one's own body",to discuss the optimization path of performance evaluation of financial funds in China.On the one hand,the study summarizes and analyzes the use of performance appraisal tools in the United States,sums up its experience,and finds references for the performance evaluation of financial funds in China,including:focusing on the construction of the rule of law,finding a balance between administration and the rule of law,and focusing on multiple goals Settings,etc.On the other hand,the research responds to the development requirements of China's financial funds performance evaluation,and proposes specific optimzation strategies in terms of value-oriented improvement,technical optimization,and in-depth use of performance evaluation information.Specifically:In terms of value-oriented improvement,it is proposed to construct a public value-oriented financial funds performance evaluation theory and a multi-agent participation financial funds performance evaluation development concept.In terms of technical operation optimization,project selection,indicator design,technical operation and practice quality for optimizing financial funds performance evaluation are proposed.In terms of the in-depth use of performance evaluation information,it proposes to innovate the utilization mechanism of financial funds performance evaluation information,enrich the conversion channels of financial funds performance evaluation information to improve governance efficiency,and strengthen the cultural atmosphere of financial funds performance evaluation utilization.In short,the performance evaluation of financial funds is a very effective means to improve the performance of Public service delivery.It is an attempt to use the "attribute-value" dual attribute method to achieve further progress after the Pareto optimal state.At the same time,it is also seen that in the current performance evaluation,various government departments generally hire experts to evaluate the performance of public expenditures.This is a worthy progress,but it does not meet the principle of full benefit of tax justice,because the effect of public expenditures should be It is measured in a confined space by the people who bear the tax burden,not by experts.Therefore,to develop and improve the modern financial system and let the people play the role of public expression and participation in budget decision-making is the fundamental solution to the provision of public services in line with the concept of fiscal politics.From the gradual focus on government functions to the development of "a radical solution",the performance evaluation of financial funds as a "tool-value" dual attribute research has very important significance.Therefore,it is necessary to play an instrumental role whileenhancing the value of financial funds performance evaluation,which is also a key optimization path selection from the perspective of financial political theory.