Research On Performance Evaluation Methods Of Fiscal Large Expenditure Based On DS Evidence Theory

With the increase of fiscal revenue, fiscal expenditure approaches is becoming more and more diversified. Relevant government departments are also required to further strengthen the supervision of fiscal expenditure. At present, some cities have carried out fiscal large expenditure projects, which have a wide coverage, high amount of funding, involved many departments, influence for a long period. Therefore, according to the characteristics of the project to build a reasonable performance evaluation system and selecting suitable evaluation methods for comprehensive performance evaluation are very important. It has great important theoretical and practical significance for develop fiscal large expenditure performance evaluation model and enhance the level of fiscal performance management.This paper take fiscal large expenditure as the research object, selecting 18 projects which come from Beijing industrial development special funds, for empirical research on the index system and evaluation method. The paper is divided into six chapters. The first chapter is the introduction part, introduce the research background and significance, research contents and research methods and innovative points. The second chapter and the third chapter, describe the theoretical basis of performance evaluation, and related literature then make summarize review. Based on the theories and literature, the author construction the fiscal expenditure performance evaluation index system from the dimension of "decision-management-performance". The fourth chapter mainly introduces the methods and evaluate steps. This paper select the DS evidence theory evaluation method to fuse quantitative indexes and qualitative indexes, based on the expert scoring method to evaluate the performance. The fifth chapter select Beijing industrial development special funds as evaluation objects, make empirical research on the fiscal expenditure performance and analyze the results. The sixth chapter is conclusions and recommendations section.Research conclusions are as follows:(1) Based on the characteristics of the project and requirements to build the performance evaluation index system is more targeted; (2) During the financial performance evaluation, the DS evidence theory can better fuse the quantitative, qualitative and unknown uncertain information, reduce the workload of experts and improve the efficiency of the performance evaluation.Finally aiming at the problems existing in the fiscal expenditure performance evaluation, the author put forward related suggestions on construction of index system, enhance regulatory tracking performance, perfect performance evaluation methods and improve the efficiency of evaluation.