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Research On The Optimization Of The Performance Evaluation System Of The Financial Special Funds For Circular Economy In City A

Posted on:2023-01-29Degree:MasterType:Thesis
Country:ChinaCandidate:X SongFull Text:PDF
GTID:2569307070972909Subject:Accounting
Abstract/Summary:PDF Full Text Request
As an important boost to the development of circular economy,special financial funds can play a role in government guidance and leverage,and effectively promote investment in circular economy-related industries.However,as a non-profit government capital,how to supervise and evaluate the efficiency of its use of funds and create value has become a hot issue in practice.In recent years,the performance evaluation system of special funds for circular economy finance in various provinces and cities in China has gradually been established,but there are still problems such as unreasonable setting of evaluation indicators,performance evaluation ignoring benefit output,and inadequate supervision.In this context,from the perspective of city A’s finance,this paper analyzes the current situation of the existing performance evaluation system of circular economy special funds in city A,and summarizes the current problems in indicator setting,evaluation process,and application of evaluation results on this basis,including insufficient demonstration of performance targets,lack of rationality in indicator settings,evaluation ignoring benefit output,lack of supervision in the event,and insufficient use of evaluation results.In view of the above problems,this paper optimizes the performance evaluation system of the special fund for circular economy finance in City A from the three main aspects of performance evaluation indicators,process and results.In the optimization of indicators,according to the policy documents,the combination of quantitative and qualitative indicators of indicators,the combination of personality and common indicators,etc.,the expert consultation method and the analysis of hierarchy methods are used to optimize the names of indicators and the weights of indicators respectively;Subsequently,targeted optimization measures are proposed for the performance evaluation process and the application of performance evaluation results.Taking the performance evaluation case of the special fund of the circular economy in City A as an example,the performance evaluation system of the funds before and after the optimization is compared and analyzed,and the differences in scores and indicators are obtained,and it is learned that the optimized evaluation system effectively combines the characteristics of the special circular economy,in line with the principles of combining quantitative and qualitative,personality and commonality,and the indicators are easier to quantify and the weight is more reasonable;The optimization of the evaluation process and the application of the results can effectively improve the effectiveness,efficiency and effectiveness of the expenditure of financial funds,and at the same time be enforceable.The research in this paper further improves the performance evaluation system of special funds for circular economy,and also has certain reference value for performance evaluation.
Keywords/Search Tags:circular economy, financial special funds, performance evaluation index system, analytic hierarchy process
PDF Full Text Request
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