Research On Performance Evaluation Of Financial Special Funds For Ethnic Minority Cultural Tourism And Art Activities Based On BSC-OKR

Since the 18th National Congress of the Communist Party of China,all government departments have carefully implemented the decisions and arrangements of the Party Central Committee and the State Council,continuously improved the budget management system,and improved the efficiency of the use of financial funds.The report of the 19th National Congress of the Communist Party of China once again emphasized the importance of budget performance management,and put forward the requirements for comprehensive implementation of performance management and strengthening budget performance management.Under relevant policies,fiscal expenditure performance evaluation has received much attention.How to scientifically and reasonably evaluate financial expenditure has become the focus of academic research.Special financial funds are funds allocated by the people's government at a higher level to the administrative region or people's government at the designated level and with separate accounting.It involves education,science,culture,health and social security,and is the core part of fiscal expenditure.The special fund for cultural industry,as an important support tool for my country's national strategy of strengthening cultural construction,has attracted the attention of the whole society for its performance.This article selects the performance evaluation of the special financial funds of ethnic minority cultural tourism and artistic activities in the representative ethnic city H as the research object,and studies the performance evaluation of the special funds of the government's cultural industry,in order to solve the problems existing in the performance evaluation of the special funds of the cultural industry Questions for reference.By consulting relevant literature and books,the applicability and feasibility of the BSC-OKR method(Balanced Scorecard and Objective and Key Achievement Method)to construct the H City Art Activity Special Fund Performance Evaluation System are explored.The connotation of BSC-OKR is consistent with the performance evaluation requirements of fiscal special funds.The balanced scorecard can balance the relationship between performance goals and indicators;the goal and key results method is suitable for daily follow-up management of the project and can urge the executor to propose reasonable At the same time,the quantitative indicators also motivate the project implements to change their working attitude from "require me to have performance" to "I want to have performance".This article uses a combination of BSC-OKR to build a performance evaluation indicator system,and evaluates the performance of the H city art event special financial funds in 2019,and compares the old and new performance evaluation systems in performance monitoring,index system,and evaluation results to further confirm The applicability and scientificity of the BSC-OKR method for performance evaluation of special funds for art activities in H city.Looking forward to introducing a BSC and OKR to build a set of scientific and reasonable,comprehensive,full-process and full-cover performance evaluation system for H city art activity special funds,which can provide practical value and certain theoretical guidance for the performance evaluation of my country's cultural industry special funds.