A Study On The Construction Of Performance Evaluation Index System For Special Funds Expenditure Of Minority Nationality In Heilongjiang Province

Heilongjiang Province is a multi-ethnic province, wherein minority cultures play an important part in regional culture, which supports and promotes minority culture, and is significant to the harmonious development of the economy and society.Specific subsidy fund to ethnic minorities of Heilongjiang Province is provided by the government, which aims to protect and inherit the minority traditional culture, and plays a major role in practice, e.g. reconstructing and extending ethnic village cultural centres, purchasing appliance for education and culture, repairing ethnic schools, and inheriting ethnic craftsmanship, etc. But problems still exist, e.g. supervision is not deep enough, regulatory approaches are not refined enough, there is room for improvement in laws and regulations, etc. In this paper, Balanced Scorecard is used to build performance evaluation index system for the specific subsidy fund to ethnic minorities of Heilongjiang Province following principles of suitable, openness and fairness, combination of quantitative and qualitative analysis, and independent test, and proceeding from four aspects of finance dimension index, public dimension index, internal process dimension index, learning and growth dimension index.Take the event of delegation of Heilongjiang Province participating in national traditional games of ethnic minorities as an example, and the effectiveness and feasibility of the constructed index system were verified. The above-mentioned event has certain reference significance in improving the effectiveness of the use of specific subsidy fund to ethnic minorities and management level of the ethnic department.