Research Of Third Party Participation In The Performance Evaluation Of Fiscal Special Funds

The new budget law, which begined implenting at January 1, 2015.The new budget law points out that the new budget needs to refer to the evaluation results of relevant expenditure performancefrom the previous year. Governments at all levels should carry out performance evaluation, the result of using the evaluation of effectiveness, in budgeting, implementation and final accounts, clearly put forward funds performance concept, highlighting the government achieve the result of the various funds, whether obtain due effect, "spend money to efficiencies, the results are important. In addition, new budget law features in participatory and put the performance of participation to the outstanding position. Explicitly put forward the external supervision for the public interests of all parties to effectively participate in the formulation and implementation of budget policy, subject to public supervision, to strengthen the public budget, the responsibility of the parties involved, in pursuit of the maximization of public interests, it is also the important embodiment of socialist democracy.During the above background, the participation of third party to the performance evaluation has important significance. Third-party evaluation reflected the public participation and the external supervision, which willrealize participatory governance and comprehensive performance evaluation. Special financial funds, points to the funds arranged by central and provincial public finance department under the state council in conjunction with the relevant departments used for public utilities development, people’s livelihood security, project construction and policy subsidy. Along with the increase of fiscal expenditure in recent years,as well as the requirement of the policy of "protect the livelihood of the people, protect the basic". the use of special financial funds needs to get real security. Therefore, this paper focus on the research of the third party to participate in the performance evaluation of fiscal special funds for research.This article is based on a lot of literature research and practical experience. The first chapter is the introduction part, it points out the background, research significance, the domestic and foreign literature review, research ideas and research methods, the main innovation and deficiency.The second chapter is the theoretical basis of the whole article,which mainly includes commissioned- agent theory, the 360- degree performance appraisal theory, the theory of fiscal transparency, and the theory of government purchase of public services. And the third party organization, performance evaluation, special financial fund, the third party to participate in the special financial fund performance evaluation and so on has carried on the definition, and analyzes the connotation and extension of the concept. This chapter also tells of the necessity and feasibility of performance appraisal.The third chapter for the paper, the most important one, about the basic framework of performance evaluation system of financial special funds to a third party to participate in evaluation,indexes from the aspects such as definition, standards, procedures to complete thesystem in detail. The fifth chapter is the empirical study, through the Guangdong fiscal special funds performance evaluation and American research institute of Campbell.examples for evaluation of the frame structure of the example. Chapter 6 points out the present condition of our country by comparing the typical "Gansu model" and "Guangdong test",finally puts forward existing problems and solving counter measures.