Practice And Exploration On The Performance Evaluation Of Specific Financial Funds Committed By The Third Party Organization Which Entrusted By The People's Congress Of Guangdong Province

In September 2014,it was questioned that the government and its departments were "not only the referee but also athletes" in the budget performance evaluation of the budget,which is the budget is "to itself,for itself,by itself".Guangdong Provincial People's Congress and its Standing Committee in accordance with the annual supervision of the work of the provincial people's Congress to carry out the financial expenditure of major financial performance supervision pilot work,which launched a third party for the NPC to carry out financial special expenses performance evaluation practice and exploration.After three years,this creative exploration work gained not only in the practical work of the formation of numerous fruits,but also to promote the academic theory of the relevant discussion and research.Practice has proved that this performance evaluation model,People's Congress-leading,government departments-enrolled,third-party implementation,is making up for the financial sector performance evaluation credibility,which has been criticized for lacking of external objective perspective on the management of financial funds,supervision and independent usage.It is help for objective evaluation and reflecting the fair value of evaluation-oriented,and it is significant for universal promotion.Third party evaluation of financial special expenditure performance in China is a new thing,which has not formed a mature theoretical system.This dissertation uses the literature survey method,comparative analysis method and case study method to analyze the performance evaluation of the special financial expenditure of the third party commissioned.By the case of six times of commissioned by a third party to carry out financial special expenses performance evaluation analysis by Guangdong Provincial People's Congress and its Standing Committee from2014 to 2016,this dissertation is trying to introduce its successful experiences and some problems.In order to improve this new performance evaluation model,to standardize the evaluation index system,to offer some help,to further strengthen the NPC's financial performance supervision,to establishment of long-term financial performance supervision,this dissertation is trying to provide some reference for the development of third party evaluation of financial special expenditure performance.