Research On The Problems And Countermeasures Of The Third Party Evaluation In The Performance Evaluation Of Guizhou Special Financial Funds

Public finance is an important cornerstone of national development,and fiscal performance evaluation is an important tool to improve the fund efficiency of public finance and the level of government public service management,as well as an effective means to deepen the reform of government system.In 2018,the CPC Central Committee and The State Council clearly proposed the goal of comprehensively establishing a budget performance management system,which indicates that China’s budget performance management has entered the stage of full implementation.Special financial funds are the financial funds used by the government to achieve specific social and economic development goals,with a clear designated purpose.Scientific performance evaluation of special financial funds can strengthen the effective management of special financial funds and improve the use efficiency of special financial funds.In recent years,Guizhou province has made great efforts to promote the performance management of special financial funds and carried out key performance evaluation of provincial special financial funds.However,with the deepening of economic development,The way of taking administrative organs as the main body of evaluation already has some development limitations,such as limited evaluation independence,insufficient evaluation professional strength,difficult to meet the evaluation needs,lack of public credibility,and the evaluation work out of form.In order to solve the above problems and effectively play the role of performance evaluation in improving the management of special funds,the way of entrusting a third party to carry out evaluation has been gradually applied.Third-party institutions are independent,objective and professional,which is conducive to enhancing the professionalism and scientificity of evaluation results,improving the management efficiency of special financial funds,strengthening government credibility and facilitating the transformation of government functions.Guizhou province takes the lead among all provinces(cities)in southwest China in entrusting third-party institutions to participate in key performance evaluation of provincial special financial funds.Since 2018,guizhou province has basically achieved full coverage of provincial financial special fund performance evaluation through third-party evaluation.In this paper,the special financial funds performance evaluation in guizhou has carried on the thorough analysis of the third-party evaluation of discussion,case analysis,it can be seen in guizhou province has now formed a set of the basic model of the third party assessment,initially formed the relevant supporting system and the specification file,accumulated certain experience,but as a result of a third party assessment started relatively late,development is not mature,There are also some problems in third-party evaluation in Guizhou province,such as lack of transparency of evaluation information,weak awareness of local performance work,relatively simple composition of third-party subjects,and lack of industry standards and norms.Based on the analysis of the problems,this paper puts forward suggestions for improving the third-party evaluation of performance evaluation of guizhou Special funds,including strengthening the transparency of financial information,strengthening the publicity and implementation of performance evaluation,cultivating mature third-party institutions,strengthening the construction of industry standards,and improving the construction of supporting systems.