A Study On The Performance Evaluation Of Financial Subsidies

Public transport has a great influence on the educational culture,environmental construction,economic and political aspects of the city,and it is an important aspect of urban construction.The development of public transport can not only ease congestion in cities and improve their living environment,but also promote the development of cities.The development of public transport is also an important means of reducing traffic pollution and conserving land and resources.It plays a very important role in the overall development of urban and rural areas and the promotion of common prosperity between urban and rural areas.In recent years,our country has successively issued the policy of giving priority to the development of public transport,especially increased financial subsidies to promote the development of the public transport industry.The service level of the National Public transport industry has been continuously improved and the infrastructure has been continuously improved,making it more convenient for citizens to travel.However,with the rapid development of urbanization in China,the development of the urban public transport industry is facing new challenges;especially the study of the evaluation mechanism of financial subsidies in the public transport industry is becoming more and more important.On September 25,2018,the Central Committee and the State Council issued the "Opinions on the Comprehensive Implementation of Budget Performance Management",proposing the establishment of a "all-round,overall process,and full coverage" budget performance management system,which strengthened the government's awareness of the efficiency and effectiveness of budget fund management.How to evaluate the financial subsidy fund performance of the public transport industry scientifically and rationally has become an urgent problem that needs to be solved,and the comprehensive implementation of budget performance management for the public transport industry is an important measure to optimize the allocation of financial resources and improve the quality of public service.Therefore,it is of great practical significance to study the performance evaluation of public transport financial subsidies.This paper studies the method and thought of designing the performance evaluation system of public transport financial subsidy based on the case of the special fund of public transport financial subsidy in C city.Based on the common index framework of the financial expenditure projects in the financial sector and combining the characteristics of the public transport industry and the actual situation of City C,the system index of the special funds for public transport financial subsidies in City C was designed.This paper analyzes the performance evaluation index data and scores of each financial performance,and points out the problems existing in the project and the measures to solve them.These provide a reference for the public transport industry financial subsidy performance evaluation system around the country.