Research On The Performance Evaluation Of Special Financial Funds In Huai'an City And The Countermeasures

With the development of the market economy and the deepening of reform and opening up in the new era,the use of various special funds based on financial support has played an important role in social development,and has gradually become the focus of social concern.In August 2019,the Jiangsu Provincial Department of Finance promulgated the “Provincial Special Fund Management Measures of Jiangsu Province”,which pointed out that governments at all levels should continuously improve the management effectiveness of fiscal expenditures,lower the threshold for the use of financial funds,promote the continuous conversion of new and old kinetic energy,and Promote the development of small and medium-sized enterprises.Based on this,Huai'an City has successively promulgated a series of plans for the use of special funds after 2019,which are mainly used for public services of small and medium-sized enterprises,industrial transformation and upgrading,technological development,foreign cooperative investment,etc.It plays an important role in promoting the economic reform of Huai'an City.In order to study the actual use and effect of the special financial funds in Huai'an City,the author summarizes the problems existing and puts forward targeted solutions in the use of special financial funds in Huai'an City with the literature data method,investigation method and interview method as the core.This article elaborated on the basic concepts and theories of financial special funds evaluation,focusing on the analysis of the concepts including financial special funds,performance and financial special funds performance evaluation,and analyzed the new public management theory,system theory and principal-agent theory.Combined with the status quo of the performance evaluation of the special funds of Huai'an City,the performance evaluation system was summarized in detail.After research,the author found that there are some problems in the use of special financial funds in Huai'an City,which are more scattered in terms of funds;there is an imbalance in the arrangement of funds;in terms of performance management,its system cannot meet market demand.There is a market misalignment;in the performance evaluation system,the phenomenon of administrative intervention is very serious.In this regard,it is necessary to combine the actual cleaning and start from multiple angles to improve.For example: Innovate the investment method of special financial funds,strengthen the budget preparation of special financial funds,improve the management system of special funds,optimize the performance evaluation index system,and strengthen the application of performance evaluation results.