Research On The Performance Evaluation System Of Financial Special Funds In Guangxi

the performance management of public funds is an important part of government performance management,and it is the important content and result requirement of the financial and scientific fine management.The fundamental aims of strengthening the performance management of financial funds is to improve the management of capital expenditure,optimize the allocation of fiscal resources and improve the quality of public goods and services.The new revised budget law,for the first time,clarified the performance management requirements of our country's public finance revenue and expenditure by legal form,and put forward the whole process of public finance performance management.In recent years,in order to conform to the development of the situation and improve the efficiency of the use of financial funds,the finance departments at all levels of our district continuously strengthen the performance management concept,actively explore and practice the performance evaluation of financial special funds,and steadily promote the implementation of the pilot work of budget performance management.However,because of various factors,the financial performance management of our district is still in the initial stage,there is still a big gap with the request of the Ministry of Finance and the advanced provinces and cities,the lack of the concept of performance management,the imperfect management system,The lack of technical support for work and the fact that the evaluation results have not been used in real terms need to be solved in the future work.Based on the basic theory of performance management of government financial funds,this paper sums up the reform practice of the performance evaluation of fiscal special Fund in recent years,and on the basis of analyzing the main problems of the performance evaluation of our district funds,combined with the practical experience and revelation from the United States,Britain,Australia and other Western countries and To improve the management system and index evaluation system and strengthen the result feedback application,the paper puts forward some suggestions on how to strengthen the performance evaluation of financial special funds,hoping to benefit the reform and development of the financial fund's performance and management in our district.