| The Jiangsu Sports Industry Guidance Funds has been running for10 years,which has supported 1,141 projects with a total of 896.6million yuan by the end of 2020 and has attracted more than 26 billion social capitals to invest in sports industry.It has greatly promoted the rapid development of the sports industry,the vigorous rise of new formats and enterprises in the sports industry in Jiangsu province.So it has contributed to the construction of Jiangsu sports.However,the inspection organized by the Sports Bureau and data collected for performance appraisal showed that there were some problems in the operation of the funds.With the issuance of the Opinions on Comprehensive Implementation of Budget Performance Management by the Central Committee of the Communist Party of China and the State Council,the performance of the use of fiscal funds has become a hot spot of social concern,the performance appraisal has become more important than ever before.As a part of the provincial fiscal funds,the performance appraisal of Jiangsu Sports Industry Guidance Funds needs to be further improved.In order to do a good job in the performance appraisal of the sports industry’s guidance funds,this paper,based on the balanced scorecard theory,the purpose of setting up and Operation of guidance fund for sports industry and characteristics of sports training industry,attempts to establish a performance appraisal indicator system with four first-level indicators and 15 secondlevel indicators and 38 third-level indicators and determine the weight of each indicator by the literature-data method and expert interview method,and questionnaire survey method and even analytic hierarchy process.This is the research focus by which the author aims to make a comprehensive,objective and accurate evaluation of the performance of the sports industry’s guiding funds.After the establishment of the performance appraisal indicator system,based on the data of the supported projects over the years,the usefulness and rationality of performance appraisal indicators has been verified from the perspectives of the training project location,funding support method,funding amount,popularization of the supported project,consistency of the support categories and training objects,project completion status,and the comparability of the data collection.In this process,two projects were selected as empirical analysis cases to verify the usefulness and rationality of performance appraisal indicators and point out the direction of efforts to improve performance based on analysis of the reasons for the low score of one project performance appraisal. |
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