Research On Improvement Of Performance Evaluation System Of Financial Special Projects In Changsha Library

The performance evaluation of public library fiscal expenditure has been increasingly concerned by international organizations and western countries under the impetus of the continuous development of economy and society.Our country has also continuously paid attention to the problem of public library fiscal expenditure performance evaluation in recent years.In order to improve the benefits and efficiency of financial resource allocation,the the State Council of the CPC Central Committee issued the "Opinions on the Comprehensive Implementation of Budget Performance Management" in September 2018,which pointed out the construction of a "all-round,all-process,all-coverage" budget performance management system.It shows that performance evaluation of public library's financial expenditure has become inevitable,and has become an important measure to optimize the allocation of financial resources.As China promotes the free opening of "three pavilions and one station",the corresponding municipal library's financial expenditure is also increasing.Under this background,Changsha Library has also achieved breakthroughs in hardware facilities,information network technology and other fields.But what is the performance of Changsha Library's fiscal exp enditure? Has the policy objective of fiscal expenditure been met? These problems can be achieved through performance evaluation,which shows that it is very necessary and important to evaluate the performance of the financial expenditure of Changsha Libra ry.Firstly,this paper review the research and practice development of performance evaluation system,financial performance evaluation and public library financial expenditure performance evaluation by referring to the literature.At the same time,financial expenditure performance evaluation concept,financial expenditure performance evaluation method,performance evaluation theory basis To elaborate and lay a research foundation for the subsequent analysis of the article.Secondly,by summarizing the financial expenditure of Changsha Library and analyzing the current system of performance evaluation of Changsha Library's financial expenditure,it is obtained that although Changsha Library has established a set of financial expenditure performance evaluation program,there are some problems,such as no clear evaluation method,unreasonable setting of evaluation index and subjective evaluation weight.Again,following the principles of clarity,importance,relevance,measurab le,and achievable,and taking Delphi method and AHP analysis as the evaluation index construction method,an empirical prepare performance evaluation index system consisting of four first-level indexes,ten second-level indexes and 32 third-level indexes is constructed for Changsha Libra ry's financial expenditure performance evaluation.The first-level indexes cover investment Input,process,output and result.When giving weight to each index in the evaluation index system,through the expert questionnaire survey method and Yaahp analysi s software to check the consistency of each index of each level,the weight value is determined,and the weight values of each index are sorted,finally forming a set of index system that meets the actual needs of Changsha Library's financial expenditure p erformance evaluation.Finally,the Changsha Library's financial expenditure performance evaluation index system was applied to the Changsha Library's 2019 fiscal expenditure performance evaluation,and it was concluded that the Changsha Library 's financial expenditure performance evaluation result was good,and some advice to be put forward such as strengthening the management of the use process of financial funds in future work.And compared with the original evaluation system evaluation results,the impr oved evaluation system has obvious advantages and scientificity.This research can provide a monitoring and evaluation reference for the financial expenditure of the Changsha library,as well as a reference for other similar types of library financial expe nditure performance evaluation systems,and promote the efficiency and effectiveness of public library financial expenditure.