Research On Performance Evaluation Of Environmental Protection Special Funds

With the continuous deepening of China’s budget management system reform and the further strengthening of fiscal expenditure supervision,the use efficiency of fiscal funds has become one of the key concerns of the Chinese government.In this context,it is also a general trend to conduct scientific and reasonable performance evaluation of fiscal expenditures.As a kind of fiscal expenditure,the special funds for environmental protection is the financial guarantee for the Chinese government to fight the battle against environmental pollution.Therefore,the performance evaluation of special funds for environmental protection can not only improve the efficiency of the use of funds,but also promote the smooth implementation of environmental protection projects..In recent years,China’s environmental protection special fund performance evaluation has achieved some results,but there are still problems such as imperfect system construction,lack of specific targeting system,no effective adjustment mechanism,and inadequate supervision and inspection.On the basis of reviewing the literature and collecting data,this paper sorts and analyzes the existing policy system for performance evaluation of environmental protection special funds.After analysis and comparison,it is found that the current capital investment and project management have been relatively standardized,but the evaluation of project results,In particular,indicators such as social and environmental benefits that better reflect the actual value of special funds have not been considered in the evaluation process.In view of this,based on the logical path of “input-management-output-benefit”,this paper optimizes it into three levels: “finance investment and use”,“project management” and “project result”.Indicators,and thus broken down into 7 secondary indicators,16 third-level indicators.On the basis of the optimization of indicators,according to the theory of sustainable development,public finance theory,“3E” theory and social welfare theory,the analytic hierarchy process is used to re-emphasize the indicator system,giving the “project result” indicators a higher weight.To highlight the environmental and social benefits of the project.After optimizing the performance evaluation system,this paper adopts the case analysis method,selects the S county environmental protection project,applies the optimized performance evaluation system to the actual case,and compares and analyzes the results of the original indicator system evaluation.Due to the differences in indicators and the differences in weights,the performance of the S county environmental protection special fund project is also different.Under the circumstances that the project benefits are considered,the original performance evaluation results are false.The conclusion.In view of this,in response to the call of the country “Green Water Mountain is Jinshan Yinshan,Winning Pollution Prevention and Control”,this paper believes that for environmental protection special funds,its performance evaluation needs to be optimized and improved according to the actual situation,highlighting environmental benefits and Social benefits make the performance evaluation of environmental protection special funds tend to be standardized and efficient.