The Research Of Performance Evaluation In Fiscal Expenditure For Science & Technology

Science and technology constitute a primary productive force. Historical experience shows that the progress of technology will accelerate the growth economic, even get the economy out of recession.So many countries have a national strategy to strengthen scientific and technological innovation. Investment in technology as a strategic investment to substantially increase government investment in science and technology and to advance the deployment and development of cutting-edge technologies and strategic industries, implementation of major technology projects and focus on enhancing national innovation capacity and international competitiveness.Since the reform and opening-up, the speed of growth of the national financial expenditure for science and technology is more than before. Financial technology spending gradually turned to "fundamental research", "economic and social development of strategic, basic type, forward-looking role in the forefront of technology research," "public welfare common key technology research and major research and application, "and so on.Meanwhile, the national science and technology management system has also experienced a large change, many research and development institutions transformed into scientific and technological enterprises, and colleges and universities set up science and technology enterprises based on their internal resources.In addition, with the improvement of public finances, it requires financial expenditure brightly.The paper analyzes the structure of R&D expenditure at first, clarified the basic characteristics of our R&D Expenditure and the characteristics of technology and levels of output. On this basis, use the DEA model to the direct output of R&D Expenditure, both economic efficiency and overall efficiency of performance evaluation were made. Compared with previous studies, this paper summarizes existing research in the evaluation system based on the use of these two aspects of DEA model respectively to evaluate the effectiveness, rather than an integrated assessment approach. This can be more clearly and more accurate of Science and Technology Investment performance.In recent years, whether it is from the "expenditure" point of view, or from the "scientific" point of view, research on performance evaluation of many methods have been adopted and applied. But the wealth of research both in the evaluation of the object, evaluation methods, indicators were no uniform standards system, or a system not yet formed, and thus it is difficult to evaluate the results of horizontal comparison.At first, the paper argues that financial expenditure performance evaluation need to clarify the purpose of evaluation, followed by the design of the indicator system must take into account scientific and technological activities in the evaluation of object characteristics and the corresponding financial technology investment purposes.Secondly, the financial expenditure performance evaluation purposes can be evaluated the object, and other aspects of classification, the current Financial expenditure performance evaluation on a lot of research, but the lack of comparability, this paper only discuss one of important factors which have not yet on the financial evaluation of performance to be classified. Therefore, this paper attempts to classificatory the financial expenditure performance evaluation.Thirdly, it is not necessary to discuss the weight of the targets by DEA model. But a number of elements should be included in the same DEA model while the results obtained convincing and effective unit is also lack of comparability. The paper will target various elements of the system select the same layer of separate input elements, output elements of different aspects to the performance of a performance evaluation, and then comparing the results of comprehensive evaluation and an attempt to more accurately describe the problem.Of course, the paper only discuss two point of the finance expenditure for science & technology performance evaluation system. It just make a simple classification of different levels for fiscal expenditure for science & technology performance evaluation. It has a long way to complete the whole performance evaluation system. Therefore the paper ignored the partial evaluation of a number of factors are inevitable, there may be some errors of evaluation results.