Study On The Performance Evaluation Of Funds Project Expenditure In Shenzhen Union

Shenzhen Federation of Trade Unions started to collect trade union funds through local taxation system in 2008. From then on, the funds income of Shenzhen Federation of Trade Unions has increased rapidly and in great amount. Therefore, the key emphasis in our work turns to the effectiveness of the use of trade union funds from collecting funds before. We have to focus on administration of annual budget and supervision of funds expenditure. It becomes one of the most important jobs to establish a system of trade union funds expenditure performance evaluation in order to solve the contradiction between revenue and expenditure. Through the performance evaluation system, trade union funds expenditure management will be strengthened, and the efficiency of the expenditure will be promoted.In this study, we attempt to build an expenditure performance evaluation system on base of the situation of trade union work characteristics and the practice of Shenzhen trade union funds expenditure. At first, the paper outlines the background and significance of this research. It introduces theories of research on fiscal project expenditure performance evaluation at home and abroad, which is very similar with trade union funds expenditure and can be used for reference to our research. The central content and research ideas of this study are concluded here. Secondly, the paper clarifies the importance and urgency to establish a performance evaluation system by analyzing existing problems of trade union funds expenditure performance evaluation and ways to solve them. Thirdly, applying to the performance theory of “4E” standard and the qualitative and quantitative analysis method, the paper designs a new system of trade union funds expenditure performance evaluation. It includes four steps: clarifying goal orientation and performance formation mechanism, recognizing performance indicators, analyzing correlation of indexes. Finally, a performance evaluation system is set up on a real case of Workers' Training Project.