Research On The Performance Evaluation Of The Special Financial Subsidy Funds Of The Business Incubation Base In Y City

In recent years,with the sustainable and healthy development of our socialist market economy,the economy has stepped into the "new normal".As the speed of economic growth has slowed down,the pressure of social employment has intensified.As an important platform in the social entrepreneurship,"entrepreneurship incubation bases" provide infrastructure and other services for supporting innovation and entrepreneurship activities.In order to further promote the healthy and sustainable development of entrepreneurship incubation bases and further drive innovation and entrepreneurship,the State has appropriated the relevant special fiscal subsidy funds to support the steady development of innovation and entrepreneurship.Under the current financial fund management system of our country,the special financial subsidy fund faces a series of great challenges.For example,the special subsidy funds are misappropriated,enterprises and individual businesses fail to establish special accounts,and the use of funds does not meet the requirements.Therefore,it is necessary to implement the performance evaluation of special financial subsidies for enterprises and individual businesses subsidized by financial funds.In 2019,Y City Business Incubation Base has obtained special financial subsidies from H Province,which are used to support the development of business and employment.Therefore,in June 2020,the province of H commissioned A and B third-party intermediary accounting firms to carry out performance evaluation.This paper introduces the basic status quo of business incubation base and performance evaluation in Y city,and simply expounds the problems existing in the process of performance evaluation.For example: the index system is not perfect;the organization and management process is not perfect;the professional experience and evaluation time of evaluation personnel are insufficient;the use of performance evaluation results is inadequate and there is no related satisfaction questionnaire.Secondly,through literature research,AHP and comparative analysis of the performance evaluation process for the existence of various problems,the corresponding recommendations for improvement.Finally,in order to ensure the effective implementation of performance evaluation measures,this paper also from the perspective of multiple main point of view put forward practical safeguards.For example: the government should improve the relevant system;the third party should strengthen the planning performance evaluation process mechanism;enterprises can conduct performance self-evaluation and the relevant departments should optimize the docking operation process.