Budget Performance Evaluation of Special Funds in the Field of Ecological and Environmental Protection:Practice Process and Reform Path
The evaluation of the budget performance of special financial funds is an important part of deepening the reform of the financial system and establishing a modern financial system.The budget performance evaluation of special funds in the field of ecological and environmental protection is an important guarantee for improving the efficiency of the use of financial funds,fighting a tough battle against pollution,and promoting the synergy of pollution reduction and carbon reduction.Guided and followed by Xi Jinping's thought on ecological civilization,this paper reviews the practice history,development status quo and existing problems of the performance evaluation of special funds in the field of ecological and environmental protection in China after the establishment of the central environmental protection special funds.Combined with the requirements of the"14th Five-Year Plan"for ecological environmental protection plan and the goal of building a beautiful China in 2035,it puts forward the reform path of budget performance evaluation of special funds in the field of ecological environmental protection in China from the aspects of gradually improving laws,regulations and policy systems,strengthening performance target management,optimizing budget performance evaluation technology systems,establishing evaluation results disclosure and application mechanisms,accelerating in terms of talent team system construction and promotion of information system construction.
special funds for ecological and environmental protectionbudget performance evaluationpractice processreform path