Research On Performance Evaluation Of Fiscal Expenditure In Science And Technology Project

Fiscal expenditure in science technology project is an important part of the national fiscal expenditure and technology project management. Performance evaluation of fiscal expenditure in science and technology project is a guarantee to facilitate the optimal allocation of resources, to improve the level of government science and technology management, to promote the national and local developmental level of science and technology. So, establishing a scientific and reasonable evaluation model and evaluation index, has important practical significance to the management and development of science and technology in our country.Based on the analysis of the practical status of the science and technology project’s fiscal expenditure and the performance appraisal, through study and learn the relevant research results at home and abroad, according to evaluation model, data selection principle and the existing model theory, the thesis finds data envelopment analysis model of the implementation of efficiency evaluation and the analysis model of fuzzy comprehensive evaluation of implementation effect evaluation. At last the thesis establishes comprehensive fiscal expenditure model of science and technology project.Based on the analysis of the status of China’s fiscal expenditure of technology projects and the practice of performance appraisal, this paper selects data envelopment analysis model through data selection principle and the existing model theory. At last, the paper makes an empirical analysis based on data from2005to2011on the performance evaluation of science and technology project.The conclusions of this paper are the following two points:Firstly, the financial technology spending accounts for the proportion of national fiscal expenditure is rising steadily. The main national financial investment is mainly on the research and development institutions and institutions of higher learning. The whole science and technology investment structure is not balanced:test development research funds accounts for83%of the total investment amount; but funds for basic research and applied research is less than one fifth of the total investment amount.Secondly, in our county, the basic research funds accounted for the social science project expenditure low proportion. The empirical evidence shows that our county’s government science and technology project based on the level of performance is relatively ineffective. There is still a long way to go to make the level of performance in basic research expenditure effective.Based on the above analysis, this paper puts forwards the following three suggestions:firstly, improve the performance evaluation indicators database and information system; secondly, clear the function of the government investment in science and technology, and then play a guiding role in the fiscal expenditure of science and technology project; lastly, enhance the application of evaluation results, improve the use efficiency and the configuration benefit of the financial investment in science and technology.