Research On The Performance Evaluation Of The Special Transfer Payment Funds For The Old Revolutionary Base Areas

The performance evaluation of fiscal expenditure program is a new way to reinforce the budget management.However,due to the lack of a scientific,objective,quantitative and targeted evaluation index system,now most of the performance evaluations of fiscal expenditure program are qualitative analysis.This paper expores on the special transfer payment funds for the old revolutioary base areas,with the focus on the theorical and practical issues of the project performance evaluation,which is mainly composed of quantitative evaluation.In this paper,a detailed analysis is given to the characteristics as well as the current situation and problems of the special funds program.And it also offers the guiding idea and the target of performance evaluation.Based on the full understanding of the policies of the funds management and its own characteristics,a evaluation index system is designed with the use of AHP method.Considering the working experience and the feasibility of the evaluation,the performance index weight and percentage grading method are desingned at all levels.According to the characrteristics of the index,the evaluation standard of the quantitative and qualitative index is given in catagories.At the mean time,suggestions on the organization and operation of the evaluation are given as well.The paper tests and proves that the evaluation system is scientific,pratical and effective based on cases of programs.In the end,the paper summerizes the innovative points of the research work, furthermore,it gives an outlook of the program performance evaluation work.