Research On The Performance Evaluation System Of Forestry Special Financial Funds

It has been nearly 20 years since the Third Plenary Session of the 16 th CPC Central Committee called for the "establishment of budget performance evaluation system" in 2003.Various scholars have studied the evaluation contents,evaluation subjects;evaluation method and system are explored and studied.In 2018,The Central Committee proposed "Opinions on the Full Implementation of Budget Performance Management." It proposed to build an all-round,whole process and full coverage budget performance management system basically,in 3-5 years,promote the cohesion and efficiency of financial funds and improve the supply quality of public services.At the same time,the forest pets has caused more and more serious damage to the natural environment.Although the impact of forest pests on the healthy development of China is becoming more and more extensive and serious,there is no set of performance evaluation system suitable for special financial funds for forest pests control in China at present.Therefore,the research on the performance evaluation system of forest special funds is not only conducive to improving the use effect of special financial funds for forest pests control,but also conducive to improving the level of administration,but also conducive to building China into an ecological power.After combing the practical experience and theoretical results related to the performance evaluation of special financial funds,the thesis uses the case analysis method to deeply analyze the problems existing in the performance evaluation system of special funds for the forest pests control in China by collecting the performance evaluation data of forest pest control funds in various regions of China in recent years.Based on the system framework in the measures for performance management of project expenditure issued by the Ministry of Finance in March 2020,and using the "4E" theory and new public management theory,a performance evaluation system is constructed in the four dimensions of decision-making,process,output and benefit.The index,weight and target were determined by means of statistics,expert interview and questionnaire survey,and the performance evaluation system of funds for the control of Bursaphelenchus Xylophilu was established.Then,the evaluation system is used to evaluate the funds for the control of Bursaphelenchus Xylophilu in City X in 2019,and the evaluation results are analyzed.Finally,combined with the requirements of the whole process performance evaluation of special financial funds,this thesis puts forward practical improvement suggestions.Through this study,the thesis concludes that there are some problems in the system of performance evaluation of special financial funds for forest pest control,such as duplication of the evaluation scope of output and benefit index,lack of quantitative evaluation of benefit index,lack of whole process evaluation.By analyzing the causes of these problems,the evaluation indexes are set up when constructing the evaluation system and the usefulness of the system is proved when evaluating the performance of the funds for the control of Bursaphelenchus Xylophilu in City X in 2019.Through case analysis and research,in view of the existing problems,the author puts forward the following suggestions: pay attention to top-level design and macro guidance,make preparations at the beginning of project,implement the concept of whole process performance evaluation,and form a normalized and standardized management mechanism of prior decision-making,in-process control and post evaluation,formulate a scientific and reasonable way to operate performance evaluation index,which is conducive to measure the use efficiency of funds scientifically.Finally,use the evaluation results to form a feedback mechanism and promote a virtuous circle.