Optimization Of Performance Evaluation System Of Government Funds For Purchasing Sanitation Services In N District

As the main source of funds for government to purchase sanitation service projects,the efficiency of special financial funds has been the focus of our government in recent years.The government,as the buyer of the service,in order to maximize the benefit of the investment,it is necessary to evaluate the performance of the special financial funds.As one of the special financial funds,the special fund for environmental sanitation is a strong guarantee for our government to do a good job in the management of urban environmental sanitation.Therefore,in order to improve the efficiency of funds,improve the quality of services,promote the smooth implementation of sanitation projects,and build a scientific and reasonable performance evaluation system of government purchasing sanitation services.Based on this,combining the "4e" theory,the social welfare theory and the principal-agent theory,taking the capital performance evaluation system of the N District government’s purchase of sanitation service as the research object,this paper analyzes the current situation and points out that the evaluation results are not in line with the reality,the evaluation system cannot effectively reflect the performance objectives,the evaluation indicators are not comprehensive and so on.Aiming at these problems,based on the logic framework method,the performance dimensions are divided according to the logic chain of "input-process-output-effect" and the "5e" of economy,efficiency,effectiveness,fairness and environment.The performance indicator method is used to select the five dimensions of the performance indicator,and the analytic hierarchy process(AHP)is used to assign the weight to the indexes,thus formed the final "5e" capital performance evaluation system.The optimized fund performance evaluation system is applied to the fund performance evaluation of the government purchasing sanitation service in N District in 2019,and the results of the evaluation are analyzed,to explore the efficiency and effect of the special financial funds for government purchasing sanitation services.The results show that the current financial performance evaluation system of government purchasing sanitation service in N District cannot reflect its performance target effectively,and the evaluation result is different from the reality,and the timeliness of evaluation cannot be guaranteed.And the optimized fund performance evaluation system can more directly reflect the performance realization after the special fund is used,and improve the efficiency of performance evaluation,it provides a reference for the government to improve the efficiency and effect of the special fund in the future work,and also provides a reference for the performance evaluation of the government funds in other areas.