Performance Evaluation Of Fiscal Expenditure For Urban And Rural Passenger Transport Integrated Operation Subsidy Project

The implementation of urban and rural passenger transportation integration is a project to realize the corporatization of the main business,the operation of public transportation,the network of urban and rural passenger transportation lines,the equalization of fares,and the standardization of services.It is the ideal way to solve the problems such as the market operation mechanism and the binary structure of the urban and rural passenger transportation in N county.In recent years,due to the slowdown in fiscal revenue growth and the pressure on fiscal expenditures,it is urgent to deepen the reform of budget performance management so that limited funds can maximize their benefits.Therefore,how to evaluate the performance of the financial expenditure of urban and rural passenger transport integrated operation subsidy project is a very important task.This paper expounds the theoretical basis and concept of financial expenditure performance evaluation,and combines the N county urban and rural passenger transportation integrated operation subsidy project to construct a performance evaluation index system suitable for the financial expenditure of the project.The index system includes three first-level indicators: project establishment,project management,and project benefit.The research methods such as AHP,questionnaire survey,and literature reading method are selected to analyze the financial expenditure performance of the project.According to the research conclusions,the comprehensive performance value of the 2016 N County Urban and Rural Passenger Transport Integration Operation Subsidy Project was 4.198 points,and the evaluation grade was good.The results achieved by the project include: the passenger fare for urban and rural areas has beenreduced to a certain extent;the traffic rate of natural villages has increased to a certain extent;and the urban and rural passenger transport resources have been integrated to a certain extent.However,there are still some problems in the project.The more prominent ones are: the integration of urban and rural passenger transportation resources is not thorough enough;the implementation methods for urban and rural passenger fare subsidies are not perfect;the mountainous and cold lines operation subsidy policies and supervision are not perfect.In view of the existing problems,this paper proposes: to increase the optimization and integration of urban and rural passenger transport routes;to improve the fare subsidy system for passenger transport integration;to optimize the subsidy policy for mountainous and cold-line routes;to establish an evaluation system with awards and penalties,etc.