新疆托克逊县财政扶贫资金绩效评价

发布时间：2018-07-29 06:36

【摘要】：财政扶贫资金的绩效考评是对扶贫资金使用过程以及产生的效果进行的综合性评价。近年来,随着“十二五”的落幕,我国的扶贫工作小有成果,但是扶贫资金绩效评价研究在我国还处于起步阶段,特别是针对偏远地区贫困县的资料更是难以获取。缺乏一套比较完善的系统来进行评价指标的选取以及评价方法的借鉴,这给扶贫资金绩效评价的发展造成了一定的桎梏。因此,要完善扶贫资金绩效评价理论,针对不同特点的地区做出科学有效的扶贫资金绩效评价,一方面可以使管理者了解扶贫资金的运用成效,另一方面也可以为扶贫资金投入者提供更为有效的资金运用方法,实现有效监督和管理,使有限的资金创造出更大的价值。本文在公共财政、可持续发展及贫困等相关理论的指导下,结合托克逊县贫困现状,运用案例分析法、文献研究法、实地调研分析法等研究方法,构建扶贫资金绩效评价指标体系。利用AHP层次分析法原理,确认指标权重。根据托克逊县指标数值以及专家问卷进行定量指标与定性指标分别打分并进行结果分析,得出综合结论,为托克逊县之后的发展提出建议。根据综合打分及分析,本文得出以下主要结论:(1)托克逊县资金绩效综合评分较高,说明其一直以来都非常重视扶贫资金的管理,扶贫工作较有成效;(2)在扶贫资金投入方面,资金能够没有延迟的投入到项目之中,资金利用十分有效率;(3)在资金监管方面,托克逊县利用政府网站等方式及时公示资金运用进程,并且资金运用过程合理合法;(4)从资金使用情况来看,托克逊县扶贫资金虽然能够按照预定计划进行运用,但是投入方式单一、缺乏创新性,在以后的资金使用过程中可以采用规模分配、按需分配、绩效分配相结合的办法,更其科学化、创新化。在以后的发展进程中应再接再厉,改正不足,进一步解决贫困问题。
[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.
【学位授予单位】：中国地质大学(北京)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.8

【参考文献】