Local government water conservancy development fund performance evaluation method and empirical research

Developing a performance evaluation system for local government water conservancy development funds is crucial to promoting efficient fund utilization, optimizing resource allocation, and achieving sustainable water conservancy development. This study focused on the performance evaluation of local government water conservancy development funds by systematically analyzing the current status of fund management. Based on theoretical research and a literature review, this study proposes and constructs a performance evaluation framework and index system for local government water conservancy development funds. Using an evaluation method combining the intuitionistic fuzzy number and VIKOR models, a performance evaluation model and obstacle degree model considering subjective and objective weights were established, and the data were obtained through field investigation. Five sample cities in S province were selected for empirical research. The results showed that the two models could effectively quantify the efficiency and performance levels of local government water conservancy development funds. Additionally, the advantages and disadvantages of each region in water conservancy development funds utilization were revealed. Finally, based on the evaluation results, this study proposes targeted policy recommendations, including enhancing the performance evaluation mechanism, optimizing fund allocation strategies, and strengthening fund usage supervision. This study provides theoretical support and decision-making basis for the scientific management of local government water conservancy funds and has significant practical implications for improving water conservancy fund efficiency and promoting high-quality development in the sector.