Research On The Construction Of Fiscal Expenditure Performance Evaluation Index System For Environmental Protection Projects

In the process of China’s social market economy system and public financialsystem gradually establish and consummate，in view of the balance of financial revenueand expenditure, the financial sector focuses on revenue management, but pays lessattention to fiscal expenditure, results in the inefficiency of financial capital in actualuse, it is called “inefficiency of investment”. As the public awareness of the efficient useof financial funds gradually deepens, all levels of government entities, which advocatepeople oriented, also gradually actively deepening and advancing the fiscal expenditureperformance evaluation in practice, it is of great significance to create a service-orientedgovernment, optimizes the allocation of public resources, promote the harmonioussociety building, and speed up the transformation of economic development pattern.Along with our country economy fast development, the problems of resource depletionand environmental pollution becomes more and more serious, if there is no perfectmeasures to deal with these problems, it will bring immeasurable profound influence oneconomic development, ecological environment and residents’ health. A large amount offinancial fund is invested by government departments, many environmental protectionprojects have been completed, in order to prevent and control pollution, improve theecological environment and play an important role in protecting public health. For thesake of supervise and verify the use efficiency of funds, project operation as well asperformance goals, and so on, it is indispensable to evaluate fiscal expenditureperformance of environmental protection projects, and the key to carry out the work isthe construction of index system. The fiscal expenditure of environmental protectionproject is different from other types of fiscal expenditure; it expects to gain not onlyeconomic benefits, but also great environmental benefits and social benefits. Settingevaluation of specific indicators to measure its comprehensive performance is thefoundation to accurately evaluate and measure the fiscal expenditure performance ofenvironmental protection projects, also provides a favorable support for effectivedecision of the environmental protection department and financial department.In the long-term practice, the balanced scorecard has achieved great success inenterprise management; it also proved to be an effective method system in thegovernment performance evaluation. Based on the introduction of the BalancedScorecard theory on the basis, combining with the characteristics of the fiscal expenditure performance evaluation of environmental protection projects, the indexsystem can be divided into three levels, four aspects, builds the fiscal expenditureperformance evaluation index system of environmental protection projects from finance,the public, internal processes, learning and growth. Taking the new technologydemonstration project of using sludge to produce cement as an example, using themethod of system analysis and comparative analysis, combining the theoretical analysisand case analysis, design performance evaluation indicator integrating with the actualcase, to verify the validity and feasibility of fiscal expenditure performance evaluationindex system of environmental protection projects, and construction a comprehensive,reasonable, feasible, and comparable performance evaluation index system ofenvironmental protection projects. In the current, the fiscal expenditure performanceevaluation index system of environmental protection projects is still not perfect;applying the index system in the paper in environmental protection projects willpromote the theory and practice of fiscal expenditure performance evaluation. It hascertain practical value and theoretical significance.