A Research On The Index System Of Performance Evaluation About The Special Fiscal Fund For Repairing And Purchasing In National Public Institutions Of Agricultural Sciences

It's the internal demand of the public finance to improve the efficiency of fiscal expenditure by performance evaluation. The special fiscal fund for repairing and purchasing in national public institutions is an important part of financial investment in construction of research conditions. Researches on the index system of the performance evaluation for national institutions of agricultural sciences could be of great importance in practice of improving the efficiency of the special fiscal fund. Based by research of the paper, there are two main contents which have been completed.First, considering all the scientific methods in performance evaluation, his paper founded an index system of performance evaluation on the special fiscal fund for repairing and purchasing in national institutions of agricultural sciences. For the moment, the integration evaluation method which is based on mutual effect of quantitative and qualitative evaluation index has taken the place of quantitative or qualitative evaluation methods to be the main way in evaluation. By comparing the advantages and disadvantages of various methods, this paper chose the balanced scorecard theory as the main method for the performance evaluations. Based on the reality of the special fiscal fund for repairing and purchasing in national institutions of agricultural sciences, this paper reconstructs the traditional balanced scorecard theory. A model of performance evaluation which included four dimensions including completion of basic tasks, organization, efficiency and providers was established. And 20 indexes which included qualitative and quantitative indexes were chosen. Using analytic hierarchy process, we could define the index weight by judging the importance among the indexes at the same level, calculate and fix the index weigh, and then finish the evaluation system.Second, by the reliability analyses, this paper texts the applicability of this system. This system meets the applicability hypothesis and could apply for the performance evaluation of the special fiscal fund for repairing and purchasing in national institutions of agricultural sciences. In additional, this paper also builds normative rules and analyses the results of the evaluation.Based on the theory and technical methods in fiscal expenditure performance evaluation, this paper has innovatively built an evaluation model by the balanced scorecard theory, fixed the evaluation weigh by analytic hierarchy process, constructed a performance evaluation system which could be used in the special fiscal fund for repairing and purchasing in national institutions of agricultural sciences. Another extended evaluation index system is proposed which regards the results of performance evaluation as one of the reference in projecting. And there are several suggestions such as the scale control of project in this paper.