| With the development of ecological environment,the state pays more and more attention to environmental protection,Simultaneously,there are increasing concerns about the development of forestry.Since 2000,China has carried out natural forest resources protection projects to protect natural forest resources.In order to improve the overall quality of forest resources,the state has invested a large amount of special funds.Especially in the second phase of the natural insurance project implemented in 2011,the state has further increased the investment of special funds.In order to strengthen the management of the second phase of natural insurance project and further standardize the use of special funds,formulating a set of effective performance evaluation schemes for special funds performance evaluation is particularly important.This thesis mainly takes MD Forest Industry Company as the subject of study to carry out the research on the performance evaluation of special revenues funds.It mainly analyses the problems and challenges in the performance evaluation,so as to determine the significance and value of the research.Firstly,this paper summarizes and reviews the relevant theoretical research literature of domestic and foreign scholars on performance evaluation,analyses the concept and elements of special funds,introduces basic theories such as public agency theory,and summarizes various evaluation methods of performance evaluation;secondly,by analyzing the existing performance evaluation system of MD forest industry company,it reveals the following problems in the existing performance evaluation methodology of MD forest industry company.The evaluation methods and indicators are not comprehensive;a more effective evaluation team needs to be constructed;the evaluation results are not thoroughly applied.Thirdly,an index system for evaluating the performance of special funds involved by MD Forest Industry Company is designed according to the nine principles of comprehensiveness and documents promulgated by Ministry of finance.The designed index system includes four first-level indicators,namely,project input,project process,project output and project benefit.It is specifically refined into 21 third-level indicators,such as feasibility of project,and rate of funds received.Then it empowers the company by analytic hierarchy process,and quantifies it according to historical and industrial standards,and evaluates MD Forest Industry Company with an evaluation score of 88.95.Finally,the evaluation results are analyzed.It is concluded that it is necessary to establish industry standards and build industry databases for natural insurance projects;strengthen propaganda work on performance evaluation of special funds for natural insurance projects,firmly establish the concept of performance evaluation;strengthen the organization and implementation of performance evaluation of special funds for finance;establish relevant systems and solutions urgently;and improve the system of suggestions to ensure the effective implementation of performance evaluation in order to solve the problems encountered by MD Forest Industry Company when implementing the performance evaluation of special funds.Thus,it can improve the efficiency and ensure the quality of evaluation.It can also be a reference for other units in the same industry to carry out performance evaluation and provide relevant experience. |
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