Research On The Construction And Application Of Fiscal Expenditure Performance Evaluation Index System For Low-income Housing Projects In Gansu

Since 2011,the budget performance evaluation practice has been widely carried out in our country and has become a hot spot in the practice of administration.At the same time,since the financial crisis in 2008,the affordable housing project has always been a field of great concern and promotion by the Chinese government.It has assumed the important task of improving people's livelihood and expanding domestic demand.In the recently introduced central government subsidy fund management approach for affordable housing projects,The performance appraisal result of the government-funded housing project has become one of the three major elements of the allocation of funds for the central government.Therefore,the problem studied in this paper is how to construct and apply the performance appraisal index system of local government special housing project.In this context,this paper uses the new public management theory,public finance theory,principal-agent theory,3E theory,combined with the characteristics of affordable housing projects to compliance and "3E" standard for the "dark line" to "input-Process-Output-Benefit " as " Clear Line ",and constructed the performance appraisal index system of financial expenditure for the local housing project of our country.In this paper,we use principal component analysis(PCA)to screen and optimize the indicators,and use Yaahp software to determine the weight of indicators.Finally,this system is applied to the performance evaluation of affordable housing projects in Tianshui City.Due to the long project duration,complex project structure and large amount of funds,this paper classifies the resettlement mode and construction progress of the project,which is divided into physical resettlement completion class,physical resettlement construction class and monetization Three types of resettlement.At the same time,the performance appraisal index system of the financial expenditure of the local government's affordable housing projects also adjusted the specific index design and weight distribution according to the characteristics of the three types of scenarios.The research finds that the theoretical performance of "3E"-based budget budget coincides with the roles of financial auditing,auditing and performance auditing,and the position is fuzzy.On the method level,the methods of principal component analysis and analytic hierarchy process It has good applicability in the construction of the performance evaluation index system of financial budget.On the technical level,the application of taxonomy makes the complex issues gradually organized.Based on the common indicators in all aspects of our country's financial budget performance appraisal,Identify the characteristics of the project,explore individual indicators.