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Research On The Performance Evaluation Of Special Funds For Industrial Development

Posted on:2023-12-18Degree:MasterType:Thesis
Country:ChinaCandidate:J A SunFull Text:PDF
GTID:2530307067478214Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since the introduction of performance evaluation of financial funds in my country,the importance of performance evaluation of financial funds has gradually become prominent with the development of the times and the transformation of government functions.However,in the specific implementation process,there may be phenomena such as poor evaluation workflow,low evaluation score,and poor application of evaluation results.Therefore,this paper selects special funds for the development of independent innovation industries in Nanshan District as the research object,which can enrich relevant research in this field and play a certain guiding role in practical work to help improve the performance management level of special funds.First of all,this article collates the research literature on the performance evaluation of financial funds in recent years,collects the rules and regulations on financial performance evaluation issued by the Ministry of Finance since 2009,and introduces the basic theory of financial performance evaluation.Secondly,introduce the details of the selected case.Finally,based on the two perspectives of the performance evaluation index system and the DEA model,the performance of special funds and the efficiency of the use of funds are analyzed,and the issues that need to be paid attention to in the formulation and implementation of the next fund scale are pointed out.Based on the above analysis,this paper draws research conclusions: first,the fairness of the distribution of special funds in Nanshan District is low,and the funds are biased in the distribution process.More funds flow into large and medium-sized enterprises,and small enterprises in need of funds are more likely to face development difficulties,which can easily lead to serious polarization of enterprise development;Second,the use of special funds is less standardized,there may be problems such as misappropriation of occupied funds and failure to account for them separately,and the lack of clarity of the management system may lead to the shortage of capital supervision and coordination departments;third,the matching of inputs and outputs is insufficient,and the scale reward is already in a decreasing stage,and the corresponding investment cannot be obtained by increasing the investment.The level of output needs to be adjusted according to the actual situation;fourth,the pertinence of performance management is not strong,a fixed set of performance evaluation index system cannot cover all aspects of evaluation,and the evaluation work support system is lacking,making it difficult to find deep-seated problems;fifth,the applicability of the evaluation results is not high,and the evaluation results cannot be used as the basis to solve recurring problems,resulting in slower iteration of capital policy updates.Relying on the above problems,this article puts forward corresponding suggestions for improvement.This paper focuses on the analysis and research of special funds for industrial development in specific regions.On the one hand,it enriches the research on special funds for industrial development;on the other hand,the research perspective is more microscopic and practical.From the level of administrative regions,through specific cases,it points out real problems and put forward feasible suggestions.
Keywords/Search Tags:Performance evaluation, Specific fund, Fiscal expenditure of special funds, DEA model, Analytic Hierarchy Process
PDF Full Text Request
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