Research On The Construction And Application Of Performance Evaluation Index System For Environmental Protection Expenditure Projects

Due to the gradual improvement of the state’s budget management and its system reform,the supervision of financial expenditure has become more and more important,and the government departments in China have made the utilization of financial funds a priority,and with it,the performance evaluation of financial expenditure projects and the comprehensive evaluation of their scientific and rational nature.As an important component of fiscal expenditure,environmental protection expenditure projects are an essential part of rural revitalization and are crucial to improving people’s quality of life after the country has completed the first 100-year goal of poverty eradication,so it is necessary to conduct performance evaluation of environmental protection investment funds to ensure that the funds are in place and used rationally on the one hand,and to promote the overall sound operation of national environmental protection projects on the other.At the present stage,there have been some achievements in the research and application of performance evaluation of environmental protection expenditure projects in China,but due to the characteristics of the large number of areas,detailed division of types and different evaluation standards of environmental protection expenditure projects,there are still problems such as incomplete of indicators,lack of objectivity in determining weights and unbalanced indicator design.Based on this,this thesis refers to the existing reference indicator system,designs four level indicators,including decision indicators,process indicators,output indicators and benefit indicators,determines common indicators and individual indicators according to the characteristics of the project,and uses hierarchical analysis to derive consistency results using judgment matrix,and tests the rationality of the weights of performance evaluation indicators in order to achieve the scientific and rational design of the indicator system.To ensure the scientific and rational design of the index system.Based on this,the provincial environmental protection investment fund project was applied as a case study,and the shortcomings of the project were identified based on the scores of each indicator combined with the weights determined by the hierarchical analysis method and the scores scored by the experts,and the specific analysis of the causes and countermeasures were proposed.The main conclusions of this thesis are: the current environmental protection expenditure project is still lacking in the “efficiency”atmosphere,which affects the further development of the project,the evaluation indexes need to be selected in a uniform and holistic manner,and the performance evaluation system needs to be improved;at the same time,the provincial environmental protection investment fund project is used as a practical application,and on the basis of the suggestions for improving and optimizing this project.The thesis also proposes a prospect for the environmental protection expenditure project,which should develop a targeted performance evaluation index system based on the project’s own characteristics,and should also evaluate the project from a horizontal and vertical perspective,taking into account the benefits generated by linking with other industries and specific fields.This thesis intends to enrich the theory and practical application of environmental protection investment funds,to provide a reference index system for such projects,to make the performance evaluation of environmental protection industry better,and then to promote the overall national budget management system.