Study On The Evaluation Of S&T Special Funds Performance Based On BSC

Special funds for S & T are part of the public finances allocated by the state.Its role is to maintain the smooth progress of scientific and technological activities,ensure the completion of scientific and technological projects and the normal operation of the S & T sector,and then promote the improvement of the level of S & T.After China's economic development entered a new normal,the investment in scientific and technological special funds has gradually increased,which has effectively promoted the development of S & T and accelerated the transformation of the national economic growth mode.At the same time,problems in the allocation and use of special funds for S & T have become increasingly prominent,such as the relatively low efficiency of scientific and technological fund management,unsatisfactory scientific and technological achievements,and incomplete evaluation systems for financial performance.At this stage,the Chinese government pays more and more attention to the level of benefits of special funds for S & T.Performance evaluation of funds is an effective means of reflecting the effectiveness of the use of funds.Therefore,it is necessary to strengthen the evaluation of the performance of special funds for S & T.At present,it is urgent to establish a scientific and perfect special fund performance evaluation system for S & T.As an advanced performance evaluation method,the Balanced Scorecard can evaluate performance levels in multiple dimensions and at multiple levels.Therefore,this paper attempts to effectively integrate the Balanced Scorecard into the performance evaluation of China's S & T special funds.This article sorts out the main research results of domestic and foreign investment in special funds for S & T and the evaluation of the performance of special funds for S & T.The new public management theory,cost-benefit theory,the growth theory of special funds for S & T,and performance management theory are used as research theories.in accordance with.Through in-depth analysis of the status quo of China's scientific and technological special fund performance evaluation level,it is found that the current method and system for performance evaluation of S & T funds is not perfect.This paper combines the characteristics of S & T funds in the process of investment and use,using the Balanced Scorecard method to establish performance evaluation indicators for the special dimension of S & T in the financial dimension,customer dimension,internal process dimension,learning and growth dimensions,and construct an evaluation index system.Analytic hierarchy process is used to set index weights,and empirical analysis is conducted using China's special funds for scientific and technical data from 2012 to 2016.The purpose is to verify the feasibility,rationality,and scientificity of the evaluation index system constructed in this paper,and to determine the weights.Specific use.The evaluation index system constructed in this paper provides new ideas for the performance evaluation of special funds for S & T,and expects to make a scientific,objective,fair and effective evaluation of the special funds for S & T to achieve the purpose of improving the efficiency of the use of special funds for S & T.