Special Financial Funds’ Performance Evaluation

Recently, as the performance situation of the use of budgets at all levels of the government has increasingly become the focus of society, the fiscal expenditure management and the efficiency of the financial expenditure gradually became important. Special funds have become an important part of China’s fiscal expenditure, and have taken a larger proportion of government budget. There are many different kinds of special funds and accurately identify, so it is difficult to assess special fund precisely. The research on financial special fund performance evaluation system is not only an important part of the financial budget management, but also a motivation of improving the efficiency of fiscal expenditure. It has a great practical value and reference significance. Special funds are characterized by a strong specified purpose, which decides that each type of special funds’performance evaluation must be combined with the targete to develop performance evaluation system to achieve the purpose of performance evaluation.In order to develop high-tech, high value-added, high-end ecological industry, to form a storage of grain and oil processing, aerospace, network culture, electronic commerce, high-end business services, cultural and creative, ecological health and other special industries, to accelerate the process of regional industrial concentrated, gathering, intensive development, and to boost the regional economy development, ZJ set up the special funds in area JK. The special funds are mainly used for the development of science and technology, transformation and upgrading of provincial industry, leading service industry, the small and medium-sized enterprise public service platform network construction and international market development, foreign investment and cooperation, country to undertake international service outsourcing business development, encourage enterprises to expand exports, supporting foreign trade’s transformation and upgrading, the introduction of senior personnel, etc.The goal of this paper is trying to build a model of the special fiscal funds’ performance evaluation system, especially the establishment of index system for most kinds of special funds. This paper is based on the special funds performance evaluation project of the area JK. It includes 26 companies that contain 7funds subsidies project,8talents project,31projects of financial subsidy and 15projects of non-financial subsidy. This paper firstly introduces the operation process of the performance evaluation system of special funds in the area JK, we analysis its problems and analyze the causes of problems from the performance evaluation of the organization and management process and index system. Combining with the actual situation of the area JK, we can optimize the performance evaluation system of the special funds for the problems found, establish and improve the area JK special funds performance evaluation system, and improve the efficiency in the use of funds. Finally, we correct the questionnaire and indexes according to one project, determine an individual index, give personalized index weight by the means of AHP, get a new performance evaluation index system and evaluation results, and then calculate the new scores.