| In our country,the reform of public finance has been placed in the most important position of national development.This is because,in addition to political reform,fiscal reform in a broad and multi-dimensional sense is the reform most likely to affect the future of the country and the destiny of the nation.Chinese market economy has entered a new stage of development now.The rapid economic growth has promoted the speed of reform of the public financial management system,,and put forward higher requirements for the scientific and refined management of financial funds.In particular,with the increasing investment of special funds in agricultural rural construction,ecological environmental protection,science and technology development and other fields,the means of fiscal management at all levels have been constantly innovated,the leverage of fiscal funds has been given greater play,and the efficient and high-quality use of funds has promoted the development of relevant fields.Under the circumstance of increasing financial input,especially special expenditure,how to allocate special financial funds more scientifically,how to use special financial funds more efficiently,so as to make full use of financial investment,has become the focus of the management of special financial funds.By studying the relevant literature on balanced score card theory and drawing on the experiences and lessons of other countries in the application of balanced scorecard theory,has explored the use of balanced scorecard in assessing the performance of our governments earmarked funds.On the basis of an analysis of the necessity,feasibility and science of establishing a balanced scorecard model for evaluating the performance of special financial funds,This paper analyzes the differences between the original balanced scorecard and the special financial fund in strategic objectives and evaluation subjects,and according to the objectives and characteristics of the special financial fund,the original evaluation system of the balanced scorecard is modified,the original four dimensions of the balanced scorecard are adjusted according to the research subject,and the weight of each target is determined by The analytic hierarchy process,and discusses whether it can meet the needs of the performance evaluation of our country’s special financial funds.Finally,this paper selects the project of "Revitalizing Ten agricultural Characteristic Industries" in S City as the application and research object of the balanced scorecard model.According to the performance evaluation results based on the balanced scorecard,the performance evaluation level of the project fund is evaluated,proving that the performance evaluation index system of the financial special fund built based on the balanced scorecard is practical and operable.The author will combine theory and practice to analyze the existing problems in the performance evaluation of special financial funds.We hope to provide targeted suggestions for the follow-up performance evaluation of financial special funds,improve the performance evaluation system of financial special funds,improve the quality of administrative institutions’ budget performance management,improve the efficiency of financial funds,improve the level of social public services,and promote the sustainable and healthy development of social undertakings. |
