Research On Performance Pre-evaluation Of Fiscal Key Projects

In recent years,the performance evaluation of fiscal key expenditure has been gradually advanced.However,the pre-evaluation has just started.In particular,the performance pre-evaluation system of fiscal key projects has not yet been built.Therefore,the research and construction of the performance pre-evaluation model of fiscal key projects and pre-evaluation have theoretical and practical significance in improving use efficiency and management level of financial funds.Firstly,the paper sorts out and summarize the relevant literature and practice reports on the fiscal expenditure performance evaluation at home and abroad.Secondly,the paper analyzes the performance formation mechanism of the fiscal key projects,constructs the performance pre-evaluation model of fiscal key projects and selects the index to build the index system based on the principal-agent theory,the responsible government theory,project management theory and the performance evaluation policy documents.Thirdly,based on the characteristics of fiscal key projects,the paper chooses the fuzzy network analysis method to evaluate projects——the ANP method is used to compute the weight and the fuzzy comprehensive evaluation method is used to evaluate projects by comparing and analyzing the existing performance evaluation methods.Finally,the paper takes a fiscal key project in Beijing city as the research object,refers to the Likert scale and project success evaluation method to determine the evaluation criteria,and draws the following conclusions:(1)The result of performance pre-evaluation of the project in Bejing city is the "medium",and the conclusion is "not support".The results of the empirical study have achieved the goal of performance pre-evaluation of fiscal key projects.(2)The fiscal key projects pre-performance evaluation model links the budget and strategy to meet the characteristics of such projects.The introduction of accountability dimensions reflects democratic decision-making.(3)The use of fuzzy network analysis method for weighting and evaluation,not only takes the complexity of independence between elements at all levels into account,but also deals with the fuzzy expression of qualitative indicators.The combination of qualitative score and quantitative calculation improves the credibility of the evaluation results.(4)The paper chooses the realistic case to carry on the empirical analysis,which verifies effectiveness of the fiscal key projects performance pre-evaluation model and rationality of the evaluation index system,which is more intuitive and comprehensive than the qualitative judgment,and helps to improve and perfect the project.