Performance Evaluation Of Financial Special Pov.erty Alleviation Fund From The Perspective Of Balanced Score Card Theory

Since the founding of the People's Republic of China,the problem of poverty has always been highly concerned by our government.In order to gradually eradicate poverty and achieve the goal of common prosperity,our government,society and other forces have consistently carried out the cause of poverty reduction and made great achievements.Based on the poverty line of 2300 yuan per person per year in 2010,the rural poverty population in China has dropped from 770 million in 1978 to 3046 million in 2017.However,although the results of poverty alleviation in China have been relatively remarkable,because poverty is affected by many factors,the progress of poverty alleviation has also exposed some problems over time,and the cause of poverty alleviation in China still has a long way to go.In recent years,the problem of lax supervision and misappropriation of financial funds,which provide important guarantee for poverty alleviation,has been constantly exposed.The results of poverty alleviation audits in 145 poverty-stricken counties released by the State Audit Office in June 2018 show that the audits found out a total of 3.975 billion yuan,accounting for 6.35% of the funds for the trial.Based on the above realities,this paper takes the National Social Science Fund Project "Research on the Accurate Assessment Index System of Poverty Alleviation by Classified Policy in Poverty-stricken Counties under the Background of Big Data" as the research opportunity,takes the theoretical analysis of performance evaluation as the starting point,and takes the performance evaluation of the special financial poverty alleviation fund in the central poverty-stricken province-Jiangxi Province as the starting point,to study its poverty alleviation effect and the performance of the current special financial The evaluation system is analyzed,and guided by the theory of balanced scorecard,a set of performance evaluation index system for poverty alleviation expenditure is constructed,and the weight of the index is determined by the method of entropy weight.Finally,on the basis of the new index system,the relevant poverty alleviation data of poverty-stricken counties in Jiangxi Province in 2016 are substituted,and the performance evaluation results of the special financial poverty alleviation funds in poverty-stricken counties in that year are obtained.Through the analysis of the evaluation results,the countermeasures and suggestions that can further improve the performance evaluation of the special financial poverty alleviation funds are summarized.Through investigation and analysis,this study finds that the current performance evaluation system of financial special poverty alleviation funds implemented by local governments is mostly in accordance with the central documents,with strong universality and weak pertinence,and it is not detailed in highlighting the characteristics of the province and reflecting the problems of the province.Based on the concept of balanced scorecard,it is found that economic performance still accounts for poverty alleviation funds.In 2016,the performance of financial special poverty alleviation funds in 14 poverty-stricken counties in Jiangxi Province has the greatest disparity in the economic dimension.Whether they have industrial support or not is the main reason for the disparity,and the total performance score in the same region has a certain differentiation.Based on the above conclusions,this paper proposes: first,adhere to the concept of sustainable development,expand the coverage of funds;second,broaden the channels of investment in poverty alleviation funds,improve the distribution system of poverty alleviation funds;third,strengthen Department management,improve the social supervision system.