| Water conservancy development fund is a special transfer payment fund of central finance based on the difference of financial capacity between local governments at all levels,which provides a solid guarantee for water conservancy construction and development of local governments.Local governments,as the main users of water resources development funds,carry out performance evaluation is a powerful measure to improve the utilization efficiency of water resources development funds and to ensure the realization of the objectives of water conservancy project construction,as well as an internal requirement to promote the modernization of national governance system and governance capacity.However,due to the short implementation time and various components of performance evaluation of local government funds for water development,there are problems and shortcomings in current relevant research and practice,such as single evaluation method and unscientific evaluation index.Therefore,it is of theoretical and practical significance to construct a reasonable and applicable method for evaluating the performance of local government’s water development funds to strengthen the management of government budgetary funds and to promote the high-quality development of water resources in the new era.This paper chooses local government water development funds as the research object.Firstly,based on sorting out the relevant concepts of water development funds,the performance evaluation index system including 4 first-level indicators,11 second-level indicators and 20 third-level indicators is determined by means of expert consultation and questionnaire survey.Secondly,by using DEMATEL,Entropy Weight Method and improved VIKOR method,an evaluation model and method combining qualitative and quantitative methods are established.Subsequently,take 5 cities in S Province as examples to verify the availability and accuracy of the model method;Finally,relevant suggestions und improvement measures are put forward.The main achievements of this paper are as follows:(1)Select and construct comprehensive evaluation index system of local government water development funds.Define the relevant concepts of water resources development fund and divide the use process of water resources development fund into four aspects:input,management,output and benefit with the logic frame method.On this basis,through the construction of performance evaluation framework,the initial indicators are determined by literature retrieval,expert consultation,field research and other methods.Through questionnaire survey and questionnaire analysis,the comprehensive evaluation index system of local government water development funds composed of 20 three-level indicators is finally determined.(2)Establish the performance evaluation model of local government water development funds by combining various methods.Through carrying out questionnaire and field research to obtain data,describing qualitative index information by intuitionistic fuzzy number,calculating index weights at all levels by combination weighting method of DEMATEL and Entropy Weight Method,establishing performance evaluation model based on intuitionistic fuzzy-VIKOR,obtaining comprehensive evaluation value of evaluation objects and corresponding evaluation levels,obtaining more accurate and objective evaluation results.(3)Examples are used to verify the scientificity of the evaluation method and relevant suggestions are put forward.Five cities with the largest investment of water development funds after eliminating poverty in S Province are selected as examples to validate and apply the performance evaluation model of water development funds of local governments.The results of performance evaluation of five cities are ranked as S1>S4>S7>S6>S5.At the same time,according to the evaluation results and the actual conditions of five sample cities,the reasons for the differences of evaluation results are analyzed from four aspects:capital investment,organization management,project output and utilization benefits.Put forward countermeasures and suggestions for local governments to strengthen fund performance management. |
