Financial Support For Smes Development Funds Performance Evaluation Index System Construction

The financial performance evaluation for SMES was important component of performance evaluation of financial funds, it refers independent audit inspection evaluation for capital economy, effectiveness of development capital. Economical is refers to the organization to obtain certain quantity and quality of the product or service and other outcomes when the resources consumed at least in the management process. Efficiency refers to a certain amount of resources which with minimum resources to get the maximum output. The emphasis of it is the proportion relation of input、output. The pursuit of it is the maximization of ratio for input-output. The effect refers to it is whether to achieve the predetermined target, the degree of realization, to produce what effect and factors for a project. The emphasis is the target relation about practical effect、 anticipate, to pursuit the effect of optimization. According to the report, the United States、Britain、other western countries the financial organ performance evaluation work which accounted for more than95%of the workload, covering almost all of the items of financial expenditure from the content of performance evaluation. As a result that the small、medium-sized enterprises in China’s economic development、social stability play a decisive role, China’s financial support for SMES development capital strength is greater and greater. The amount of support fund for the development for small and medium-sized enterprises increases quickly. The public is very concerned about the capital efficiency、effect which the government’s economic responsibility in the process of supporting development of small and medium-sized enterprises in the public, to require urgently finance department to build a set of financial support for performance evaluation system of development funds for small and medium-sized enterprises, to paying attention to government’s public evaluation of economic management, and promote actively the funds performance evaluation that financial supported, which the main contents are economy, efficiency and effectiveness for the development of small and medium-sized enterprises.In this paper, drawing on domestic and foreign performance evaluation based on the latest research results, to discusse the performance evaluation index system construction about the financial support for SMES development funds performance. This paper analyses the basis, principle and content of the performance evaluation which financial supported for small and medium enterprises based on the theory and its reality meaning, to put forward the necessity to build system construction of funds performance evaluation which financial supported for the development of small and medium-sized enterprises based the guide of enterprises’ strategy. Through collecting the literature collection and investigating, analysed the problems and the reasons which the financial support for SMES development, to structure the index system of performance evaluation for SMES, focusing on the methods and procedures of performance evaluation for the development which financial supported for SMES, combined with the basic situation of SME Technology Innovation Fund put forward some useful ideas for this problems.