| The new century has witnessed the increasing enlargement of the scale of China public financial expenditure,as well as the construction and improvement of public financial framework.More attention has been attached to the performance of financial expenditure.The new Budget Law enacted in 2015 requires the combination of financial budget plan and fund performance evaluation.In this situation,the evaluation of performance of financial expenditure(especially the special fund performance)has become a hot-spot issue in the evaluation of government performance and financial reform.Special financial fund is an important part of financial expenditure.In order to facilitate industrial restructure,industrial upgrade,fuel company energy,and improve company economic benefits,Guangdong government has prepared special fund for company technological reconstruction to s upport the projects which could not only bring scale effect and but also attract pioneer companies within the industry.This provincial special fund benefits lots of projects and the amount involved is remarkably significant,therefore,a rigid and scientific surveillance and performance management of this special fund is dispensable for its efficient utilization.Meanwhile,the involvement of third-party assessment featured of fairness and openness would guarantee the transparency of the evaluation process and public credibility of the result.In short,based on the demonstration of Guangdong special fund,this essay tries to study the third-party assessment theory,method and practice of provincial special fund of company technology reconstruction,which is believed to serve as an important literature for the improvement of theory of government performance management,optimization of special fund performance and government support method.This essay,based on the thorough review and understanding of relevant literature and materials as well as scientific theories,sets its study target on the provincial special fund for company technological reconstruction and put forward research on,as an entry point,the nature and characteristic of the third-party evaluation used in measuring special fund performance.Analysis methods include theory study,on-site investigation,quantitive analysis,questionnaire survey,expert consultation and qualitative analysis and so on.Besides,an index system of third-party evaluation of performance of company technological reconstruction special fund is designed from four dimensions — Quality of self-assessment,fund management,fund utilization,and fund monitoring — to study the current situation,characteristics,and existing issues of the usage of special fund.The research has showed that the overall performance score of special fund in Guangdong Province is 82.8,classified as Good.O n the other hand,the performance of provincial special fund in difference regions varies obviously.Main factors affecting the overall performance level include regional distribution,project category,proportion of self-raising fund,company production benefit and social satisfaction.Therefore,we can respectively devise targeted measures to improve overall performance of special fund in respect of macro,micro and technical level.One of the intentions of the author is to provide a reference essay for the future third-party evaluation of special fund performance.It plays a significant part in emphasizing the responsibility of budget surveillance and pushing forward the normalization and institutionalization of surveillance on the special fund performance so as to increase the efficiency of financial expenditure and strengthen government’s execution function and public credibility.O ne of the intentions of the essay is to provide a reference article for the future study of third-party evaluation of special fund performance.It plays a significant part in emphasizing the responsibility of budget surveillance and pushing forward the normalization and institutionalization of surveillance on the financial fund performance. |
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