Research On The Performance Evaluation Of Rural Revitalization Articulation Funds In A County Based On The Balanced Score Card

In the context of Xi Jinping’s thought of socialism with Chinese characteristics in the new era,China has now entered a critical period of high-quality development in the new era,and the importance of rural revitalization strategy has gradually emerged.2020 December issued the "Opinions on Realising the Effective Interface between Consolidating and Expanding the Achievements of Poverty Alleviation and Rural Revitalisation",rural revitalisation has an important strategic significance and far-reaching historical significance under the new development situation in which the major domestic cycle is the mainstay and the domestic and international double cycles promote each other.With the increasing inclination of the national policy to achieve the modernization of agriculture and rural areas development,the government input and expenditure at all levels to articulate the subsidy funds for promoting rural revitalization are also showing a trend of increasing year by year.Improving the performance of using special funds for financial expenditure can provide strong support and guarantee for rural revitalization.On the basis of the above research background and drawing on the research experience of performance management of special funds for financial expenditure at home and abroad,this paper mainly studies the current situation of performance management of the articulated funds for rural revitalization in County A.It also proposes the problems in performance evaluation in view of the current situation and proceeds to quantitative evaluation of the performance of the case object from the perspective of balanced scorecard theory,which plays an important role in improving the performance evaluation of the articulated funds in County A and enhancing the financial expenditure of County A.It plays an important role in the supervision and management level.The application of the balanced scorecard theory to the articulated funds of government expenditure is explored,and a referenceable performance evaluation system is established.The importance of scientific allocation of fiscal funds is emphasised,providing the government with the idea that improving governance is important and improving financial management is necessary.Firstly,this paper digs into the evolution process of performance management of special funds for fiscal expenditures at home and abroad and the advanced experience and practices in performance evaluation of rural revitalization,systematically composes the theories and system changes related to the performance management of articulated funds,and explains and elaborates the main concepts involved in the performance evaluation of articulated funds for rural revitalization.Secondly,through the case analysis of the performance evaluation of rural revitalization bridging funds in County A,the main problems existing at present are put forward against the existing performance evaluation index system of bridging funds and the evaluation results.Again,the performance evaluation system was reconstructed with a problem-oriented approach,combining the advantages of balanced scorecard and hierarchical analysis to clarify the content and weights of indicators and determine the scoring criteria.Finally,the practical application of the case is carried out,and suggestions are made for the performance management of the articulated funds in County A based on the performance evaluation results from optimizing the allocation and investment of articulated funds,improving the efficiency of using articulated funds,enhancing the satisfaction of the public and improving the performance evaluation and supervision and management of articulated funds,so as to provide strong support and guarantee for the high-quality and high-level realization of rural revitalization.