Construction of a Performance Evaluation Indicator System for Transfer Payments: Based on the Input-Output Method
DOI:
https://doi.org/10.54097/0bwedw43Keywords:
Transfer Payments, Performance Management, Performance Evaluation SystemAbstract
In recent years, transfer payments have expanded continuously in scale and been optimized steadily in structure, playing a significant role in equalizing regional fiscal capacity, safeguarding fiscal operations, and advancing the equalization of basic public services. However, problems in fund utilization may cause deviations between inputs and intended objectives. Against the backdrop of comprehensive disclosure of government budgets and final accounts and the full implementation of budget performance management, developing a comprehensive and scientific performance evaluation system for transfer payment funds is a practical necessity for improving the effectiveness of fund utilization and optimizing resource allocation. Based on the input-output method and following the fundamental principles of performance evaluation, this paper refines the selection and calculation of performance indicators and attempts to construct a quantitative performance evaluation indicator system for transfer payments, thereby improving the effectiveness of fund utilization, refining the performance management model, and preventing deviations between fund inputs and intended objectives.
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