The Comprehensive Performance Evaluation Of Fiscal Poverty Alleviation Funds From Human-oriented Perspective

China's economic development with excessive pursuit of quantity results in uneven development between regions and widening gap between revenue and expense,which exacerbates the trouble of development in poor areas,backward rural education and rural hollowing.Despite the central government increases the fiscal poverty alleviation,slowing of economic development speed does not match the increasing of the fiscal poverty alleviation fund,indicating that the previous model of poverty alleviation does not help the poor to obtain anti-poor capability.China's economy has entered a “new normal” era,emphasizing the pursuit of quality from quantity and comprehensive development of economy,society and environment from the excessive pursuit of economic development.It focuses on cultivating the soil for human orientation in “internet+”planning and implementation of fiscal poverty alleviation,and anti-poverty capability improves in the new soil,which enables fiscal poverty alleviation to satisfy not only the minimum demand of the people but the moderate prosperity in poor areas.In order to breed and improve the anti-poverty capability in the funded ares,comprehensive performance evaluations of fiscal poverty alleviation project from human orientation perspective is the key to study the fiscal poverty alleviation model.Different methods are employed from the following aspects:Firstly,scholars home and abroad had historical literature review on fiscal poverty alleviation fund and induced the major viewpoints of the following theories,such as fiscal transfer theory for poverty alleviation,sustainable development theory,resource dependence theory,contract theory,value engineering theory,human ism capital structure theory and strategic management theory,which provide a theoretical basis for constructing comprehensive performance evaluation mode of fiscal poverty alleviation fund from human-oriented perspective.Secondly,difference of the framework and operational mechanism of fiscal poverty alleviation performance in different economic eras in China is explored by using comparative analysis,and it is concluded that the fiscal poverty alleviation projects should be based on the human-orientation in New Normal economy era in the pursuit of economic quality,and the new innovative audit model for performance evaluation of fiscal poverty alleviation should be established from human-oriented perspective with the help of “Internet+” mode.Thirdly,from the wholeness method,the humanism economic theory provides theoretical basis for constructing the comprehensive performance evaluation mode of fiscal poverty alleviation projects from human-oriented perspective.And the structure of humanism capital guilds the design of the indicators of the comprehensive performance evaluation mode.The poor funded counties of Changde city and Huaihua city in Hunan province are selected as the research object.According to the structure of humanism capital,all the fiscal poverty alleviation projects implements village-level Six Constructions and Four Projects and the indicators system of the comprehensive performance evaluation embodying human-oriented strategy and prospect consists of four dimensions: human capital and material capital in manufacturing domain of poverty alleviation,organizational capital and relational capital in service domain of poverty alle viation.And the indicators system of the comprehensive performance evaluation is tested empirically by using the software SPSS 11.5.Finally,the collected samples of 18 funded poor counties in Hunan province are analyzed by employing qualitative methods: intuition fuzzy method and quantitative method: entropy method and TOPSIS method to conduct an empirical test on the constructed the comprehensive performance evaluation mode of fiscal poverty alleviation fund from human-oriented perspective.Using the constructed mode,with the definition of contiguous poverty alleviation,the samples from the funded counties in Changde city: Taoyuan county,Shimen county and Lixian County from the year 2010-2014 are selected and analyzed by using software STATA11 respectively and connectivity.Based on the above exploration on the construction,testing and application of comprehensive performance evaluation mode of fiscal poverty alleviation fund,the prospective conclusions are as follows.(1)The creation of audit mode for fiscal poverty alleviation performance.Audit subject of comprehensive performance evaluation mode o f fiscal poverty alleviation fund from the human-oriented perspective is constructed from super-contract,and the economic audit,social audit and environmental audit related with fiscal poverty alleviationare unified into one type of audit subject.The “Internet+” technology helps conceal audit subject in database.When there is a need to conduct audit,the audit subject may team up and carry out their duties.The function of “internet+” audit subject of fiscal poverty alleviation performance can substitute the functions of internal auditor,CPA and government auditor.At the same time,the constructed audit subject in this dissertation enjoys the advantages of information and saving transaction cost,which the internal auditor,CPA and governmental auditor do not enjoy.Moreover,the constructed audit subject separates the interest connection between the audit object and internal auditor,CPA and government auditor,which helps protect the nature of audit: independence,leading to the integration of internal auditor,CPA and government auditor in “internet+” era.(2)The creation of theory application.The humanism capital structure theory derived from profit organization is employed in non-profit organizations.According to structure of humanism capital,the essence of human-orientation is incorporated into comprehensive performance evaluation of fiscal poverty alleviation fund through the four dimensions of the humanism capital,which not only put scientific development concept and mass line into practice,but also change the conventional assumption of of fiscal poverty alleviation theory.The social ecological man in humanism substitutes for rational economic man in utilitarianism,which makes the comprehensive performance evaluation mode of fiscal poverty alleviation fund different essentially from the current evaluation mode and is revolutionary.For the Chinese government regarding Marxist theory as the ruling philosophy,the comprehensive performance evaluation mode of fiscal poverty alleviation fund from human-oriented perspective is the real solution to severe problems of fiscal poverty alleviation,promoting the economic development of China's poverty-stricken areas and realizing the well-off dream in these areas.(3)The creation of target of evaluation model.Considering that the fiscal poverty alleviation projects are public,they are closely related with the integrated development of the economy,society and environment.Therefore,the comprehensive performance evaluation mode of fiscal poverty alleviation fund from human-oriented perspective in this dissertation can be applied in evaluation of public projects of the central government.Through the comprehensive eva luation of the economic effect on economic field,social benefit on social field and environmental effect on environment field,the public projects of the Chinese government can aid to achieve the target of harmonious society,consisting harmony between man and nature,as well as harmony between men.The creation of connotation of contiguous regional development.In this dissertation,the contiguous development trough neighboring regions evolved into optimal allocation of resources in poor neighboring regio ns,which reflects the central requirement of precision in the poor areas of poverty alleviation.This dissertation uses humanism capital theorem,and carries out cross validation on the human capital items,material capital items,relational capital items and organizational capital items of the fiscal poverty alleviation projects among different poor counties,breaking through the rigid mode to achieve contiguous regional development and achieving the test on the contiguous development of poverty alleviation through content.And this corresponds to the current policy of implementing targeted poverty alleviation and the strategic thinking of central government,which has a strong policy effect and practical value.