Research On Performance Evaluation Of Science And Technology Expenditure Based On Local Government's Financial Function With The Example Of Shanxi Province

Under the background of China's firm implementation of the innovation-driven development strategy,local governments have gradually increased spending on science and technology activities.With the expansion of the scale of fiscal expenditure,the performance evaluation of fiscal science and technology fiscal expenditure has become more and more important,and has attracted much attention.Although the academic community has carried out rich research on the construction of the performance evaluation index system of financial science and technology expenditure,few studies have built the evaluation index system based on the local government financial function.Therefore,this paper starts from the local financial resource allocation,income distribution,economic stability and job service functions,sorts out the purpose of local financial science and technology expenditure,and follows the principles of science,system,feasibility and classification evaluation,and builds a system that can fully reflect local government.The performance evaluation index system of science and technology expenditure of fiscal function.The evaluation index system is constructed separately from the perspective of input and output.The input indicators refer to the local financial science and technology function expenditures.The output indicators include five dimensions: direct effect,driving effect,guiding effect,persistence effect and service effect,and the specific effect from the effect.The corresponding indicators are selected separately for the connotation.In recent years,Shanxi Province is in a critical period of economic transformation.To achieve the goal of building an innovative province in 2020 and further expand the scale of fiscal science and technology expenditure,it has played an important role in promoting the development of science and technology in Shanxi Province,but there are also many in this process.Disadvantages.This paper aims to serve the overall strategy of building an innovative province in Shanxi Province.Taking Shanxi Province's financial science and technology expenditure as the research object,this paper firstly descriptive statistical analysis of the scale and structure of Shanxi's financial science and technology expenditure;secondly,using entropy method for 2006-2017 The analysis of the financial technology output level of Shanxi Province was carried out;the data envelopment analysis method(DEA)was used to analyze the input and output efficiency of Shanxi's financial science and technology;finally,the gray correlation analysis method was used to study the influence degree of Shanxi's fiscal science and technology expenditure structure on performance level.The results show that:(1)Shanxi's fiscal science and technology expenditure has not yet formed a stable growth mechanism and the basic and applied research expenditures are relatively small;(2)Shanxi Province's fiscal science and technology expenditure output level has improved,and the guiding effect and service effect are relatively better.Well,the direct effect,the driving effect and the sustained effect play relatively weakly;(3)the level of fiscal science and technology expenditure in Shanxi Province is relatively low,the financial science and technology expenditure management system needs to be improved;(4)the basic research and applied research on the performance of fiscal science and technology expenditure The level of influence is greater.In response to the above problems,the paper proposes policy recommendations for improving the performance of Shanxi's fiscal science and technology expenditures:(1)adjusting fiscal science and technology expenditures;(2)improving the financial science and technology expenditure management system;and(3)further improving the fiscal and technological expenditures;(4)Increase the application of basic research expenditures;(5)Establish a relatively complete performance evaluation system.