Abstract:Due to the unreasonable use of special financial funds, the performance appraisal of the special funds of software and information service industries is helpful for the government to timely adjust the distribution of special funds to various enterprises, improve the management and performance of financial expenditure. This article analyzed a large number of domestic and foreign literature, laws and regulations related to the software and information service industries to develop special funds, used Delphi method and network-level analysis comprehensively from the view of government, business and park, got the weight of each indicator, and ultimately constructed a performance evaluation index system for the development of special funds for software and information service industries.