| "Accelerating the establishment of a modern financial system" is the target task and work requirement of the 19 th CPC National Congress."Establishing a comprehensive,standardized and transparent budget system with scientific standards and strong constraints,and comprehensively implementing performance-based management" is the basic guarantee for modernizing China’s governance system and capacity.With the continuous increase of national investment in the field of environmental protection,the government and all sectors of the society begin to focus on the standard management in the process of fund use,and the specific embodiment of the environmental and social benefits of the expenditure.Provinces have also started to carry out performance evaluation of environmental protection funds.However,at the provincial level,there is a lack of on-the-spot,on-site and quantitative performance data evaluation and assessment methods for special environmental protection funds in some places.From the micro level of the county,the evaluation plan copy the superior,self-examination and evaluation is not serious,or the executor as the evaluator and other problems often occur.In this paper,through a large number of domestic and foreign literature,field researches and visits and other methods,a wide collection of provinces,cities,states,districts and counties related information was collected.Through a detailed sorting and analysis of the policies,systems,evaluation standards,evaluation processes,index system and evaluation results of the performance evaluation of the existing special funds for environmental protection in S Province,this paper found that : On the one hand,although the province has a relatively perfect performance evaluation system for special funds for environmental protection at the provincial level,in the evaluation index system,the project results,especially the environmental and social benefits,which can better reflect the actual application value of special funds,have not been included in the key consideration.On the other hand,management units at the grass-roots level and project implementing agencies in environmental management are on the first line using the fund,they are supposed to realize the goal of environmental protection.However,the regulatory authorities’ research appears to be very weak,whose contents include the details of the performance evaluation of the use of municipal,district and county environmental protection funds at the grass-roots level,failing to implement and abide by the state environmental protection policy of "the last kilometer" appraisal.In view of this,based on the evaluation index of S provincial special environmental protection funds,this paper optimizes and adjusts the performance evaluation index of environmental protection funds in accordance with sustainable development theory,principal-agent theory and performance evaluation system theory.At the same time,the analytic hierarchy process was selected to redesign the weight of the index system,and the index of "project results" was given priority to,so as to highlight the environmental and social nature of the results after the use of funds.The main contribution of this study are: it optimizes the environmental protection funds performance evaluation index system of provincial level to a certain extent;In view of the municipal,district and other grassroots level,it refines the indicator of environmental protection special fund performance evaluation scale,at the same time,it puts forward the corresponding improvement measures,and straightens out the performance management appraisal system from top to bottom.This paper will play a positive role in giving full play to the function of environmental protection funds,clarifying the direction and path of environmental protection improvement of the government,effectively enhancing the use efficiency of special environmental protection funds at all levels,and promoting the solid and effective development of grass-roots environmental protection work. |
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