| The great plan of the country is based on education.As an integral part of higher education,higher vocational education has been developing and expanding in recent years with the great support of the state.As an important source of funds for the development of higher vocational colleges,financial special funds play a very important role in improving the conditions of running schools and the sustainable development of colleges and universities.To carry out the performance evaluation of special financial funds is beneficial to the use of special financial funds and improve the use efficiency of special financial funds.At present,there are some outstanding problems in the performance evaluation of the special financial funds in colleges and universities.Therefore,to perfect the performance evaluation of the special financial funds in colleges and universities is a necessary measure to improve the use efficiency of the special financial funds.This paper takes S College as the research object to study the performance evaluation optimization of special financial funds.First of all,through field investigation,questionnaire survey and data access methods such as a comprehensive understanding of S institute of finance special fund performance evaluation of the status quo,found S school performance appraisal goal is not clear,use non-standard project funds,fund use efficiency is not ideal,deficiency of project management system is not perfect,lead to poor performance evaluation results,Then affect the allocation of its financial special funds.Second,according to the performance evaluation of college finance special fund S actual situation,using the experience of special financial funds performance evaluation in colleges and universities at home and abroad,using the analytic hierarchy process(ahp),questionnaire investigation,expert scoring method and other methods optimize the S college performance evaluation index system,and applied to the performance evaluation of S institute,the index system of the old and new evaluation results were analyzed,The paper also analyzes and puts forward the reasons for the low score index of the performance evaluation of S College’s special financial funds.Finally,in order to ensure that the performance evaluation of S College’s special financial funds is more scientific,the internal guarantee of performance evaluation of S College’s special financial funds should be enhanced by strengthening the self-evaluation management of performance,planning the progress of the use of funds,perfecting the financial management system,and optimizing the approval procedure of funds.At the same time,it is necessary to improve relevant laws and regulations,strictly regulate financial funds,and establish a performance reward and punishment mechanism to guarantee the external environment of performance evaluation of S College’s special financial funds.The research of this paper not only makes the performance evaluation of S College’s special financial funds more reasonable,but also improves the performance evaluation ability of S College’s special financial funds,strengthens the application of evaluation results,standardizes the use of its special financial funds,and realizes sustainable development.This paper is expected to provide reference for the performance evaluation of the special funds of other vocational colleges in China and improve the use efficiency of the special financial funds of vocational colleges. |