Research On The Performance Evaluation Of The Use Of Special Funds For Water Environment In X District,Nanjing

With the increasingly serious water pollution in cities,the sustainable development of social economy has also been constrained to some extent.In the report of the 19 th National Congress of the Communist Party of China,it is proposed to focus on solving serious environmental problems and strengthen the protection of ecosystems.All provinces and cities actively implement the spirit of the central government,strengthen the implementation of water environment project management,and invest a large amount of special financial funds in order to improve the quality of water environment and improve livelihood.Under the background of the continuous advancement of the pace of budget management reform and the continuous strengthening of fiscal expenditure supervision,as one of the government’s fiscal expenditures,the use efficiency and implementation of special funds for water environment have attracted widespread attention.Some progress has been made in the performance evaluation of special financial funds in recent years,but in terms of performance evaluation of specific projects,there is still a need to establish a sound mechanism,determine a targeted indicator system,improve an effective adjustment mechanism,and implement the supervision level.There are deficiencies to be improved.How to evaluate the use performance of specific project funds is more objective and scientific,and the suggestions for improvement are more practical.This paper selects the water environment special fund project in Nanjing X District,based on the analysis of the status quo of the performance evaluation of the water environment special fund in X District,introduces the four dimensions of the Balanced Scorecard to construct an index framework,and combines the use of the X District water environment special fund.According to the requirements and strategic goals of project implementation,the performance evaluation index system for the use of special funds for water environment in X District was re-optimized and designed.On the basis of index optimization,according to the theory of government fiscal expenditure and the "3E" theory and other related theories,the weight of the index system is reset by using the AHP method,and a higher weight is given to the project benefit index to highlight the project’s own benefit and potential.Sustainability.After optimizing the performance evaluation system,this paper uses specific cases to analyze,and substitutes the actual case of the water environment special fund project in the X area into the optimized performance evaluation system,and calculates the optimized comprehensive performance evaluation results.This paper designs a performance evaluation system for the use of special funds for water environment in the X area through research,and uses the balanced scorecard to build an index framework to improve the comprehensiveness of performance evaluation;introduce the analytic hierarchy process to set index weights to improve the scientificity of performance evaluation results;The actual case is substituted into the newly constructed performance evaluation index system for the use of water environment special funds in X District,which further verifies the practicability and effectiveness of the performance evaluation system.Scientific and effective performance evaluation index system,and put forward three policy guarantee suggestions at the same time,namely improving and perfecting the performance evaluation system,building a comprehensive and scientific index system,and creating a "effective" performance evaluation environment.Evaluating the development of theory and practice provides experience that has both theoretical and practical value.