| Emergency management is an important part of the national governance system and governance capacity.It undertakes the task of resolving major national security risks,is responsible for handling all kinds of disasters and accidents,and undertakes the mission of protecting national safety and maintaining social stability.China has always attached great importance to the emergency management work,and the strength of the emergency management of the special fund management ability,determines the strength of China’s ability to deal with emergency disasters and emergencies.At present,the budget performance evaluation system of the special fund for emergency management is not perfect.It only pays attention to the amount of investment and the duration of investment,while ignoring the output and benefit of the special fund for emergency management,which affects the use efficiency of the special fund for emergency management.A good budget performance evaluation system can improve the country’s management ability in the special funds for emergency management,and ensure the harmonious and stable development of China’s economy and society.Therefore,it is very important to carry out the research on China’s budget performance evaluation system and build a more reasonable,perfect and effective budget performance evaluation system of special funds for emergency management.Based on this,this paper refers to the relevant literature,theories and relevant policies of the budget performance evaluation,analyzes the problems existing in the budget performance evaluation of the current emergency management special funds,draws on the policy documents and the work practice,and formulates specific evaluation indicators from the four aspects of decision-making,process,output and benefit.Combined with the suggestions of experts from the emergency management department,the G1 method is used to determine the weight of evaluation indicators,and the budget performance evaluation system of special funds for emergency management is constructed to make up for the problems existing in the budget performance evaluation of special funds for emergency management and improve its applicability.Research summary: Taking H leasing project as an example,combined with the actual situation of H leasing project,the budget performance evaluation system of special fund for emergency management is analyzed.It can be seen that the budget performance evaluation system of special fund for emergency management has strong applicability.Finally,suggestions are put forward to ensure the effective implementation of the budget performance evaluation system of emergency management special fund,and provide some supplement and reference for the budget performance evaluation of emergency management special fund in the future.Innovation point of this paper: At present,there is little research on the budget performance evaluation of the special fund for emergency management in China,and there is a lack of special evaluation system for it.Combined with the actual work,this paper analyzes the current situation and problems of the budget performance evaluation of special funds for emergency management,constructs the budget performance evaluation system of special funds for emergency management from the reality,and effectively improves the use efficiency of special funds for emergency management. |