Research On The Construction Of Financial Project Performance Evaluation Index System Of Agricultural Industrialization In L City Based On Balanced Scorecard

Agriculture,as the primary industry,plays an important role in ensuring the steady development of the country and ensuring the people live and work in peace and contentment.Since the reform and opening up,agricultural industrialization policy has played a huge role in promoting the rapid and high-quality development of agriculture.And it is increasingly prominent under the background of the revitalization of rural industries.Based on the advantages of natural conditions and location,L city has made great efforts to develop new excellent and special agriculture and urban agriculture through policy support and financial project implementation in recent years.At the same time,the level of agricultural industrialization has been significantly improved.Performance evaluation is of great significance for improving the effectiveness of projects and improving the use of financial funds.However,there are some problems in the performance evaluation of L city agricultural industrialization financial projects,such as unreasonable index weight setting,dislocation of common index and individual index,emphasis on results rather than process,and insufficient application of evaluation results.The root cause is the lack of objectivity and independence of performance evaluation,the lack of long-term mechanism,the index system is not scientific and reasonable,balanced and orderly and other factors,so it is urgent to optimize the existing performance evaluation index system.In this paper,combined with performance evaluation related theories and existing research,the status of L city agricultural industrialization financial project performance evaluation case analysis,induction and analysis of the current project performance evaluation problems and causes.The balanced scorecard theory is introduced and its advantages,such as the characteristics of good balance,easy to apply and optimize,are used to make up for the deficiencies in the performance evaluation of financial projects of agricultural industrialization.According to the characteristics of financial projects of agricultural industrialization,the balanced scorecard is reconstructed,which is divided into four dimensions: internal process,growth and development,service objects,output and benefit.By referring to the concept of project life cycle,each dimension is divided into three parts: early work,intermediate process and late work.Each part is further refined into specific indicators by referring to the relevant management regulations of fiscal expenditure items,and the pre-selected indicator set is formed through the method of target level.The Delphi method is used to select the pre-selected index set,and the subjective and objective methods of Delphi method and analytic hierarchy process are combined to calculate the index weight,and finally the index system is constructed.Then select L city potato seed potato propagation and industrialization base construction of the specific agricultural industrialization financial project to carry out fuzzy comprehensive evaluation,empirical analysis of the index system,and put forward improvement suggestions for project performance improvement,further verify the reliability of the constructed index system.Finally,this paper summarizes the research conclusions and innovations,and puts forward corresponding suggestions on the shortcomings of the research.This paper innovatively uses the balanced scorecard as a performance management tool,focusing on the strategic objective of agricultural industrialization,,combining with the concept of the whole life cycle of the project,through the use of scientific methods,reasonable use of research tools,to carry out empirical research.Thus it make efforts to construct the agricultural industrialization fiscal project performance evaluation index system,provides this kind of performance evaluation of agricultural projects with concrete research ideas and methods,It has certain positive significance to promote L city agricultural industrialization financial project to realize high quality performance management and sustainable development.