On Performance Evaluation Of Government Financial Special Funds

From the beginning of the 1990 s to the present,on the basis of studying the research results and the practical experiences of Western countries in government performance evaluation,Chinese scholars began to research Various aspects of government performance evaluation,such as the subject,evaluation method and index system of government performance evaluation,based on China's national conditions.In 2011,the Chinese government began to evaluate the performance of local financial funds in China.With the implementation of China's government accounting reform,government performance evaluation has gradually been valued by all parties,but at present,there are still many problems in the performance evaluation of local government in China,which is imperative to be found and solved.Therefore,research on the performance evaluation of local government is conducive to promoting the optimization of government performance evaluation,facilitating the process of government accounting reform in China,and even helping local governments to make better decisions to a certain extent.Based on the practical situation,in order to understand more deeply the problems existing in the performance evaluation of local governments in China,and to analyze the reasons and propose practical and feasible improvement suggestions,this paper takes case analysis as the main research method and selects the performance evaluation of special funds for tourism development in E city as a case and analysis of its problems and causes.First of all,this paper introduces the actual content of this paper on the basis of fully understanding the research results and practical experience of government performance evaluation(especially the performance evaluation of financial special funds)at domestic and foreign.Secondly,based on the theory of performance evaluation,Aguinis performance management and stakeholder theory,this paper analyzes the whole process of E-city tourism development special fund performance evaluation,evaluation subject,index system construction and final evaluation results.Furthermore,based on the analysis of the case situation,this paper summarizes the problems existing in the performance evaluation of the special funds for tourism development in E city,and explores the reasons for the problems.Finally,some practical suggestions for improvement are proposed for these issues.Through this research,this paper draws out four problems in the performance evaluation of special funds for tourism development in E city.At first,in terms of pre-evaluation,budget evaluation and project evaluation are not in place.And then,in the case of supervision,the lack of supervision in the event leads to the resistance to performance evaluation has multiplied exponentially.What is more,in the design of the performance evaluation index system for financial special funds,the weight of formal indicators is too high and the actual indicators are not complete.Last but not least,in the difficult application of performance evaluation results,there is a gap between the performance feedback and the performance plan update link and the information disclosure is not enough.In response to these problems,this paper proposes the following improvements in order to be referenced by the E city government or other local governments: Firstly,at the level of pre-evaluation,it is mainly based on the principle of combining pre-evaluation and post-evaluation to optimize the pre-evaluation in a targeted manner.Secondly,in terms of the level of supervision,it is necessary to formulate a special fund supervision and punishment system and establish a financial special fund supervision system.Thirdly,from the perspective of optimizing the performance evaluation index system of financial special funds,it mainly optimizes from two aspects: optimization index selection and adjustment index weight.Fourthly,from the application level of evaluation results,we should pay attention to the connection between performance feedback and program update and establish a unified public announcement mechanism for the performance evaluation results of financial special funds.