Study On Performance Management Of Forestry Financial Special Fund

As an important part of the national economy, forestry has a special position and role in the national economic construction, people’s living standards improve and the balance of the natural environment. Due to forestry is a strong public welfare special industry, government investment and support for forestry are particularly important, which makes the development of forestry and the support of the government financial funds are closely linked. In recent years, the central government has more and more financial investment to the forestry construction, these financial investments is used to promote the ecological construction and protection, support the development of forestry industry, and provide strong support and important guarantee for the development of modern forestry. Along with continuous large number of inputs of government finances, it also brings a problem of forestry financial fund performance management. Because of the complexity of the forestry financial fund performance management, there is not a unified forestry financial fund performance management system; it is difficult to adapt the needs of China’s forestry economic development and financial reform. In this context, it is necessary to further explore the management mechanism of forestry special funds, introduce the performance management idea and method to the forestry special funds management, and establish a performance management system to adapt themselves to the public finances, in order to improve the effectiveness of financial funds.In this paper, forestry special financial fund as the research object, ex post evaluation of public expenditure as a breakthrough point, there is a systematic study to the performance management of forestry special financial fund, using the methods of qualitative analysis, quantitative analysis, empirical analysis and normative analysis and so on.First, on the basis of literature analysis and field investigation, the present situation of the performance evaluation of forestry finance special fund in our country, and the public finance expenditure performance management experience of Britain, the United States, Australia and other countries were analyzed. There are some problems in forestry special financial fund performance management, such as, traditional fund management model has continued, performance budgeting management thought is far from thorough popular feeling, performance management each link cohesion is not tight, biased towards ex post evaluation and so on. Summarizes the enlightenment of foreign public expenditure performance management to China’s forestry financial special funds performance management, such as, clear legal basis, specialized agencies of organization and implementation, complete performance management system, scientific and standardized performance evaluation index system, focus on the application of the evaluation results and so on.Second, using the method of combining qualitative analysis with quantitative analysis, the necessity of China’s forestry special financial fund performance management, and the influence factors of forestry fiscal special funds expenditure performance were analyzed. The necessity of forestry special financial fund performance management was analyzed from the deepening reform of public expenditure management, regulating forestry expenditure management, improving the efficiency of forestry investment, improving the effectiveness of risk prevention and control. The influence factors of forestry special financial fund performance were analyzed, using the method of ISM and Tobit regression model. These analyzes laid the foundation for better construction of whole process performance management system of forestry finance special fund.Third, three progressive stages of the whole process performance management system was constructed, the main content are former management, middle management and later management. This system is a change from a single ex post evaluation to the whole process performance Management, that is, the performance idea is integrated into the whole process of budget preparation, implementation, monitoring and evaluation. Using capital flows as a clue, performance targets as a guide, the whole process performance management system was constructed. Its purpose is to realize scientific performance plan, effective performance supervision, reasonable performance evaluation and timely performance feedback. Former management was analyzed using scientific decision-making and reasonable process. Middle management was analyzed using instant management and thinking of real-time control. Later management was analyzed using classification evaluation and strengthens the results applications.Last, some suggestions were put forward, in order to guarantee the effective operation of forestry financial special fund performance management system. And the empirical test was analyzed taking "national wetland resources survey project" fiscal spending in2013as an example.This paper systematically studied three progressive stages of the whole process performance management system, made up for deficiencies of focusing on a single ex post evaluation in the past. This study has some theoretical and practical significance in refining budget performance management theory, regulating forestry special fund expenditure management, improving output efficiency of forestry special fund.