Study On The Urban And Rural Minimum Living Security Funds Performance Evaluation

As the last line of protection of urban and rural poor people’s basic living security, the establishment and development of urban and rural minimum living security system to reflect social justice, maintain social stability, improve the construction of the social security system covering urban and rural residents, has very important significance. In September2012, the State Council issued " the opinions of State Council on Further Strengthening and Improving the minimum living security work"(Guo Fa [2012] No.45). It put forward new demands, and also marks the work of urban and rural minimum living security turns into a new stage of perfect standard management. Carrying out the urban and rural minimum living security system performance evaluation, to evaluate the policy implementation and the effect of the use of funds, will be the focus of the next phase of work.First of all, this thesis describes the basic principles and concepts of public expenditure performance evaluation. This is the theoretical basis and is a prerequisite for later analysis and research. Second, it focuses on the experience and problems of Anhui, Yunnan, Hainan, Guangxi and Shandong, including the index system, the process of the evaluation implementation, and the use of the results, etc. And then combined with the basic principles of public expenditure performance evaluation, we can sum up experience and found the problem. Third, to introduce the index systems of United States and Japan, summing up the experience, this thesis provides a reference for the implementation of performance evaluation in China. Finally, combined with the basic principles of public expenditure performance evaluation, this thesis proposed the establishment of a sound financial performance evaluation index system, as well as the smooth implementation of the recommendations of the evaluation. And based on Guo Fa [2012] No.45,1initially established a three-tier evaluation system, including inputs, processes, outputs, results indicators, combined qualitative indicators and quantitative indicators, to ensure the entire index system more perfect and concise. Nowadays, with the development of social economy, the construction of urban and rural minimum living security system has entered a critical stage, and a series of new problems emerged. Whether it is from the external environment or from the minimum living security system itself, the work needs to be further strengthened, the policy needs to be further improved, the management needs to be further standardized, and the focus needs to be further adjusted. Scientific performance assessment index can be a booster which can guide right value for the system, building a reasonable performance evaluation system and scientific evaluation methods can help to establish policy guidance to strengthen supervision and improve the mechanism, and it can also help to enhance fairness, impartiality and effectiveness of guaranteeing policy implementation. Many provinces have carried out the urban and rural minimum living security funds performance evaluation. Based on their different physical conditions, they designed an index system in line with local needs. There are still many problems. Therefore, we should set up scientific assessment indicators, implement evaluation work carefully, and carry out urban and rural low performance evaluation comprehensively, in order to solve the difficulties and problems that influence the effect of policy implementation.