The Research Of Fiscal Expenditure Performance Evaluation System For Commercial Developing Special Funds

With China's proposed construction of service-oriented government,the government functions are changed to reduce administrative costs,fiscal expenditure performance evaluation work has gradually caused public attention.At present,the social and economic upward pressure increases,the content of commercial sectors'work are increasingly complex,their demand for financial funds have increased year by year.Whether these funds can produce greater benefits,promote economic development to a new level,has become an important research field of fiscal expenditure performance evaluation in commercial developing special funds.As commercial developing funds support for a wide range,long effective period.and usually their benefit quantification is difficult.How to carry the accuate and scientific evaluation on these funds expenditure performance,has become an urgent problem of the central and local commercial administration departments.It is also due to the above characteristics of commercial development funds,so far its performance evaluation work is still in its infancy stage.It has not yet formed a unified and targeted performance evaluation index system,leading to the local commercial sector has many problems when they in the selection of performance indicators and set the evaluation criteria,such as the over subjective of indicators,the evaluation of one-sided content,the lack of operability and other issues.These problems not only weaken the supervision of the use of business funds,but also affected the business budget management level.Therefore,in order to further standardize and improve the performance evaluation of business development funds,it is crucial to build a scientific and effective performance evaluation system.This article studied the issues by adopting a method of combining theoretical research and empirical analysis.First of all,the theory and method of performance evaluation at home and abroad were reviewed,the commercial developing funds performance evaluation related concepts and theoretical basis were presented,the use situation and performance evaluation of the status quo and problems were analyzed.Secondly,this paper tried to construct the performance evaluation index system of the commercial developing funds,including the proposed construction principle of the performance evaluation system,the combination of the PART tool and the balanced scorecard theory to design dimension,the use of AHP to set the weight and consistency testing,and the development of the corresponding scoring criteria.And then,the article carried on the empirical test to the system by applying the 2015 F Province e-commerce promoting special funds.The results of the performance evaluation of the funds was "good".In view of the problems found by performance evaluated,the article also put forward the corresponding improvement measures.Finally,on the basis of the theory and the case study,the paper came up with the suggestions for improving the performance evaluation of the commercial developing funds.The purpose of this paper is to establish the scientific performance evaluation methods and ways for the performance evaluation of the commercial developing funds,and improve the management level and using efficiency of them.