| Temporary assistance is the emergency response given by the state to individuals who have suffered from serious accidents,accidental injuries,major diseases or other special causes,and other social assistance systems are temporarily unable to cover or rescue.The establishment of the temporary assistance system has filled the shortcomings of the social assistance system in solving the sudden and temporary difficulties of people in urban and rural areas,and has improved the comprehensive benefits of social assistance.At the same time,there is still a certain gap between the efficiency and effectiveness of the temporary rescue special funds and the economic and social development and the needs of the people.How to better implement and manage the special funds for temporary assistance,so that they can truly play the role of “saving the emergency”,safeguarding the basic life of the people in need has become a matter of current concern.Based on the theory of performance evaluation of special funds,combined with the characteristics of special funds for temporary assistance,this paper constructs a performance evaluation index system for temporary rescue special funds,and uses the performance evaluation of special funds for temporary assistance in City A Sichuan Province as an example to apply the indicator system.In order to objectively and impartially evaluate the performance of special funds for temporary assistance,and improve the implementation and management of special funds for temporary assistance.Firstly,this paper reviews the literature on the three aspects of temporary assistance,special financial funds and performance evaluation of financial special funds,then understands the relevant research status of performance evaluation of temporary relief special funds.Based on this,research on the relevant theories of performance evaluation of special funds,including new public management theory,public finance theory,public product theory,and expounding the concept and significance of temporary assistance and performance evaluation.Secondly,this paper introduces the basic situation of temporary assistance in City A Sichuan Province from three aspects: the background of the project,the budget and use of the special funds,and the performance objectives of the project.Then,the performance evaluation index system is constructed.The construction of the indicator system is mainly divided into two parts: the determination of indicators and the calculation of index weights.The indicators were determined according to the principles of science,operability,importance,combination of quantitative indicators and qualitative indicators,economic benefits.4 first-level indicators and 26 second-level indicators were identified through brainstorming and expert scoring methods;the analytic hierarchy process(AHP)and expert survey methods were used to determine the index weights.Finally,an indicator system for the performance evaluation of temporary rescue special funds will be formed.Furthermore,the performance evaluation of special funds for temporary assistance in City A is analyzed in four aspects: special fund execution guarantee,special fund execution process management,special fund execution effect,and satisfaction,combined with communication with temporary rescue workers and field research work.Summarizing problems in the implementation of the special funds for the temporary assistance of the City A in terms of the effectiveness of the rescue,the identification of the aid recipients,the standard of assistance,and the connection with other rescue systems.In combination with the current situation of the City A,relevant suggestions on the above issues are proposed in a targeted manner,including standardizing the implementation procedures for temporary assistance,strengthening the connection with other social assistance systems,and establishing a sound social force participation mechanism.With a view to improving the efficiency and social benefits of the special funds for temporary assistance in City A,the temporary assistance system will truly play the role of “saving emergency”. |
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