Research And Application Of Performance Evaluation Of Financial Science And Technology Project In Shanxi Province

The 18 th CPC National Congress has put scientific and technical innovation as the strategic sustentation to improve the social productivity and national comprehensive strength and meanwhile entrusts the connotation of the national development strategy core to it.Therefore it is particularly important to foster the innovation-driven development strategy on the basis of persisting in the principle of independent innovation with Chinese characteristics.The Government Work Report in 2016 has particularly put forward that it is necessary to strengthen the supply side structural reforms.Nevertheless,scientific and technical innovation is the prerequisite to realize structural reforms and only the huge and new kinetic energy generated by scientific and technological innovation can promote the structural adjustment.Scientific and technical innovation needs continued fiscal funds and the government has presented incomparable advantages in the use of fiscal funds in science and technology to focus on the strategic foundation frontiers,major and key generic technology innovation and the opening-sharing of innovative platform.Scientific and technological projects such as special projects and funds projects,etc.are important gripper for government to implement the strategy of scientific and technical innovation and development.The government can scientifically use the fiscal funds and optimize its allocation to improve the level of national science and technology,enhance the comprehensive national strength,and promote the social and economic development.Therefore,financial performance evaluation of science and technology project has an important practical significance in promoting the implementation of innovation-driven development strategy,promoting the scientific and elaborate management of the government and adapting to the change of science and technology plan management.Based on the development results oriented theory,public product theory,public choice theory,new public management theory and public finance theory etc.,this paper analyzes the importance and necessity of fiscal expenditures on science and technology,the maneuverability to put the performance evaluation into the scientific management system and the practical significance of performance evaluation to regulate and supervise the government behavior.By taking the central and local developed provinces,middle part provinces,part of the southwest provinces as examples and studying their financial performance evaluation of science and technology project development status and their index system construction,this article points out that the problem of financial performance evaluation of science and technology projects in our country,analyses the development of performance evaluation in developed countries including American,Japan and Germany and compares their specificway,and finally obtains the beneficial reference.On the basis of the existing statistical analysis execution project information forms in Shanxi Province and experts’ evaluation on scientific and technical projects,following determinate principle of evaluation index selection,according to the science and technology plan projects to design performance evaluation index of classification,financial performance evaluation system of science and technology project of Shanxi Province is built.After statistics collection from the official authority of science and technology and the selection of quantitative analysis model of the data envelopment analysis,the empirical analysis is carried out on the platform base and special talent in Shanxi Province.Finally,in view of the existing problems about the financial performance evaluation of science and technology project in our country and Shanxi,four suggestions are put forward.