Research On Performance Evaluation System Of Financial Allocation Geological Survey Project

Since the reform and opening-up in China,the social economy has been growing rapidly,and the public financial investment has been gradually increased.However,"emphasizing distribution over management,emphasizing expenditure over effect" has led to an inefficient situation which financial capital cannot reach the goal of public budget.In the beginning of 21 st century,China began to implement financial performance evaluation to respond the widespread concern of the public.Since the budget evaluation system was established in 2003,a new budget law had been revised in 2015,under the restraint of law to emphasize strengthen the budget performance management and improve the efficiency of fiscal expenditure.In 2018,the Party Central Committee and the State Council proposed to implement the budget performance management in an all-round way,demanding that the budget performance management system should be fully established within 3 to 5 years,and gradually improving the management ability of financial performance evaluation.The new round of financial allocation has invested 20.2 billion yuan in geological survey projects.It is particularly important to ensure the project's financial benefits and strengthen the project performance management.However,the categories of geological survey projects are numerous,and their strong professionalism,makes the performance evaluation index difficult to quantify and difficult to be understood by the public.The current performance evaluation system is no longer suitable for the needs of new situation.This paper studies and collates the domestic and foreign literature on financial performance and the performance evaluation of geological survey projects,combs the relevant policy documents issued by Chinese goverment in recent years,combines classical theories of economics with financial performance evaluation,and further studies the performance evaluation system of financial allocation geological survey projects.This paper summarizes the characteristics of geological survey project work,analyses the implementation of project performance evaluation,and points out some outstanding problems,such as lack of pertinence of current performance index system,low quality of performance goal management,inadequate implementation of performance evaluation and ineffective application of evaluation results.Through the analysis of various performance evaluation methods,this paper chooses Balanced Scorecard,Analytic Hierarchy Process and Fuzzy Comprehensive Evaluation as the core methods.Using the Balanced Scorecard and it's application transformation,the index dimension system suitable for the performance evaluation of basic geological survey projects was established,and combined with the document issued by the Ministry of Finance in 2011,“Interim Measures for the management of financial expenditure performance evaluation”,and the spirit of document issued by the China Geological Survey in 2018 “Project Performance Evaluation Guidelines”(Trial).With the suggestion of indicators,a complete performance evaluation index system is constructed based on the principle of measurability and applicability of both individuality indicators and common indicators.Through a case study of basic geological survey project,applying the evaluation index system constructed in this paper,through questionnaire survey,obtaining index weight by Analytic Hierarchy Process.The fuzzy comprehensive evaluation method is used to score the project performance.The feasibility and operability of the system and method are confirmed through the analysis of the case implementation process and conclusion.This paper puts forward some measures,such as strengthening the performance target management,improving the scientificity of the performance evaluation system,enforce the discipline of evaluating the performance,strengthening the implementation of the third-party performance evaluation,and establishing the reward and punishment mechanism of the evaluation results,further improve the performance evaluation system of the financial allocation geological survey project.