Research On The Evaluation Of Local Government Competitive Financial Support Fund Performance

For a long time, the Chinese government in the financial management there is a"heavy income expenditure light","weight distribution, light ask effect" phenomenon,this phenomenon in the local government grassroots financial department managementperformance more prominent. In our country, government support funds, governmentsupported projects, the government special funds, government subsidies are collectivelyreferred to as the government funds, influenced by traditional ideas, all support fundsexpenditure in budget management, bidding low transparency, the main performanceevaluation is not perfect etc.. Therefore, to carry out the performance evaluation offinancial expenditure, improve efficiency in the use of fiscal funds, realize themaximization of social and economic interests and public interests, to improve themanagement level of expenditure of local government finance departments and improvethe government’s capacity has a prominent role.Given the above background, this paper takes competitive financial support fund asthe research object, through the distribution of financial funds in the introduction ofcompetition mechanism, combined with the performance evaluation theory, points outthat support funding problems, emphasis should be bound to break the administrativeregion allocation of resources through a competitive allocation, strengthen the use offunds expenditure equalization, promote social harmonious and fair. In this paper, from amacro point of view, mainly from the study of the fiscal expenditure performanceevaluation management system is not perfect and imperfect legal system and supervisionsystem, the corresponding supervision is not strong and so on to find out the cause of theproblem put forward constructive suggestions. From the microscopic point of view, weadvocate the establishment of competitive financial support fund performance evaluationsystem, combined with a large number of theoretical study of literature and relatedperformance evaluation, comprehensive competitive allocation characteristics determinethe index, the corresponding index standard, using the AHP to determine the weight ofindex system, and combined with the content, expounds the rationality; secondly, usefuzzy comprehensive evaluation method to analyze, through the empirical analysisconclusion, see that the system evaluation results using positive guidance for the area offunds brought. At the same time also saw a lack of performance evaluation, China is currently in the development stage, no database information unified, no constraint systemof unified standards and norms, the relevant observation point makes the set indexsystem to determine the correlation is not high.To sum up, the fiscal expenditure performance evaluation and other related theories,from the western countries research results and practical experience, to deeply analysis ofcurrent financial expenditure performance of our government, combined with relevantcases individual provinces and cities financial competitive allocation mode introduced inrecent years, explore government support funds operation strategy to seek the basic good;idea of the construction of our country’s competitive support fund performanceevaluation system; improve the effectiveness and the efficiency of fiscal expenditure oflocal government; strengthen financial support performance evaluation management andpromote the equalization of public services, government support funds operatingproblems of economic development, create a good soft environment for China’s regionaldevelopment.