Study On The Performance Evaluation Of Incentive Funds For The Beautiful Village Construction In Shandong Province

As the reform of budget performance management continues to advance,the role of financial special fund performance is becoming increasingly important.How to better regulate fund management and improve the efficiency of fund,has also attracted more and more attention from various quarters.For a long time,China has not paid enough attention to the performance of financial funds.The allocation of financial special funds often depends on the experience of decision-makers,inresult of performance.Problems such as capital crowding,misappropriation,waste,and idleness exist to varying degrees.In recent years,Shandong Province has vigorously implemented a proactive fiscal policy.The finance has established a series of special funds in support of infrastructure,agriculture,people's livelihood,and so on.While it has played a huge role in promoting economic and social development,there are also some problems.This paper,taking the incentive funds for the construction of beautiful village as an example,studied the use performance of special financial funds.First of all,this paper extracts and determines the overall performance objectives of the funds.After then,according to the principles of scientificity,relativity,operability and stability,this paper set up the index evaluation system including input,process,output and effect.At the last,under this evaluation system,the performance evaluation of the funds is carried out.This paper found that the main problems in the use of the funds are: the preparation of the performance objectives in advance isn't in place,the enthusiasm of grass-roots participation needs to be improved,the project management isn't standardized,the financial system isn't strictly implemented,the planning implementation isn't strict,the indirect economic benefits aren't high,and the project sustainability needs to be improved.To solve the above problems,the most important thing is to earnestly implement the requirements of the central government for the comprehensive implementation of budget performance management reform,optimize the preparation of performance objectives,improve the standardization of project implementation,strengthen the application of performance evaluation results,compact the performance management responsibilities of all parties,andcomprehensively improve the level and performance of financial fund management.