發(fā)布時間：2018-07-29 06:36

【摘要】：財政扶貧資金的績效考評是對扶貧資金使用過程以及產(chǎn)生的效果進行的綜合性評價。近年來,隨著“十二五”的落幕,我國的扶貧工作小有成果,但是扶貧資金績效評價研究在我國還處于起步階段,特別是針對偏遠地區(qū)貧困縣的資料更是難以獲取。缺乏一套比較完善的系統(tǒng)來進行評價指標的選取以及評價方法的借鑒,這給扶貧資金績效評價的發(fā)展造成了一定的桎梏。因此,要完善扶貧資金績效評價理論,針對不同特點的地區(qū)做出科學(xué)有效的扶貧資金績效評價,一方面可以使管理者了解扶貧資金的運用成效,另一方面也可以為扶貧資金投入者提供更為有效的資金運用方法,實現(xiàn)有效監(jiān)督和管理,使有限的資金創(chuàng)造出更大的價值。本文在公共財政、可持續(xù)發(fā)展及貧困等相關(guān)理論的指導(dǎo)下,結(jié)合托克遜縣貧困現(xiàn)狀,運用案例分析法、文獻研究法、實地調(diào)研分析法等研究方法,構(gòu)建扶貧資金績效評價指標體系。利用AHP層次分析法原理,確認指標權(quán)重。根據(jù)托克遜縣指標數(shù)值以及專家問卷進行定量指標與定性指標分別打分并進行結(jié)果分析,得出綜合結(jié)論,為托克遜縣之后的發(fā)展提出建議。根據(jù)綜合打分及分析,本文得出以下主要結(jié)論:(1)托克遜縣資金績效綜合評分較高,說明其一直以來都非常重視扶貧資金的管理,扶貧工作較有成效;(2)在扶貧資金投入方面,資金能夠沒有延遲的投入到項目之中,資金利用十分有效率;(3)在資金監(jiān)管方面,托克遜縣利用政府網(wǎng)站等方式及時公示資金運用進程,并且資金運用過程合理合法;(4)從資金使用情況來看,托克遜縣扶貧資金雖然能夠按照預(yù)定計劃進行運用,但是投入方式單一、缺乏創(chuàng)新性,在以后的資金使用過程中可以采用規(guī)模分配、按需分配、績效分配相結(jié)合的辦法,更其科學(xué)化、創(chuàng)新化。在以后的發(fā)展進程中應(yīng)再接再厲,改正不足,進一步解決貧困問題。
[Abstract]:The performance evaluation of financial poverty alleviation funds is a comprehensive evaluation of the process and effect of the use of poverty alleviation funds. In recent years, with the end of the 12th Five-Year Plan, the work of poverty alleviation in China has little achievements, but the performance evaluation of poverty alleviation funds is still in its infancy in our country, especially for the poor counties in remote areas. Lack of a more perfect system to select evaluation indicators and evaluation methods for reference, which has caused a certain shackles to the development of poverty alleviation fund performance evaluation. Therefore, it is necessary to perfect the theory of performance evaluation of poverty alleviation funds, and make scientific and effective evaluation of the performance of poverty alleviation funds according to different characteristics. On the one hand, we can make managers understand the effectiveness of the use of poverty alleviation funds. On the other hand, it can also provide more effective methods of using funds for those who invest in poverty alleviation, realize effective supervision and management, and make limited funds create greater value. Under the guidance of the relevant theories of public finance, sustainable development and poverty, combined with the present situation of poverty in Tokson County, this paper applies case analysis method, literature research method, field investigation analysis method and other research methods. Set up the evaluation index system of poverty alleviation fund performance. Using the principle of AHP Analytic hierarchy process (AHP), the index weight is confirmed. According to the index value of Tok Xun county and the expert questionnaire, the quantitative index and the qualitative index are scored and the results are analyzed, and the comprehensive conclusion is drawn, and some suggestions are put forward for the development of Tok Kesson county. According to the comprehensive scoring and analysis, this paper draws the following main conclusions: (1) Tokson County has a high comprehensive score of fund performance, indicating that it has always attached great importance to the management of poverty alleviation funds, poverty alleviation work is more effective; (2) in poverty alleviation funds input, Funds can be invested into projects without delay, and the use of funds is very efficient; (3) in terms of fund supervision, Tokson County uses government websites and other methods to publicize the process of using funds in a timely manner. And the process of using funds is reasonable and legal; (4) from the perspective of the use of funds, although the funds for poverty alleviation in Tokson County can be used in accordance with the planned plan, the mode of investment is single and the lack of innovation. In the later use of funds, we can adopt the methods of scale distribution, distribution according to demand and performance distribution, which are more scientific and innovative. In the course of future development, we should make further efforts to correct the deficiencies and further solve the problem of poverty.
【學(xué)位授予單位】：中國地質(zhì)大學(xué)(北京)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.8

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