Study On The Problems And Improvement In The Management Of Financial Targeted Poverty Alleviation Funds

When the targeted poverty alleviation is proposed,the central government has successively introduced a series of powerful measures,such as decentralization of project approval authority at County level,integrated use of agricultural-related funds,funds budget and performance management of poverty alleviation and so on,which solves the difficult problems in the government’s poverty alleviation and financial poverty alleviation funds management.Financial poverty alleviation fund is an important part of targeted poverty alleviation.The imperfect financial targeted poverty alleviation fund management mechanism and imperfect performance management restrict the further improvement of fund efficiency.Through the study of these problems,this paper will help to improve the financial targeted poverty alleviation fund management system and improve the performance of financial precise poverty alleviation fund.By using the methods of literature research,investigation and case study,the paper takes the finance of Lushi County in Henan Province as an example to analyze the problems existed in the financial management of targeted poverty alleviation funds.Firstly,the paper defines the concepts of poverty,targeted poverty alleviation and financial targeted poverty alleviation fund management and expounds the theoretical basis of the study,namely.public expenditure management theory.It is believed that scientific management of public expenditure can improve the efficiency of resource allocation and promote the realization of national policy.Then,the paper elaborates the main measures adopted by Lushi County in the management of financial targeted poverty alleviation funds in the aspects of budget arrangement,allocation and distribution of funds,use of funds,performance evaluation of funds,supervision of funds as well as the results achieved in the management of financial targeted poverty alleviation funds in Lushi County.On this basis,the paper points out the problems existed in the management of financial targeted poverty alleviation funds in Lushi County,such as inadequate budgetary fundarrangement,distribution fragmentation of partial fund,fund to lower level and inconsistency of project promotion,non-standard fund use,imperfect evaluation of fund performance,etc.It also analyses deep-seated reasons such as the lack of sources of funds,lack of source integration of funds and projects and short of coordination mechanism in multi-sector management,public choice and immature budget performance management encountered by county governments in policy implementation.Finally,the countermeasures to improve the management of financial targeted poverty alleviation funds are put forward: firstly,to expand the sources of poverty alleviation funds;secondly,to establish financial targeted poverty alleviation fund expenditure planning;thirdly,to strengthen the overall management of targeted poverty alleviation departments;fourthly,to strengthen the supervision of project funds and build incentive mechanism;fifthly,to improve the performance evaluation of financial targeted poverty alleviation funds.In the paper,the policy basis of financial targeted poverty alleviation fund management is closely followed and the problems existed in financial targeted poverty alleviation fund management are studied and analyzed.The research on these problems will help to improve the efficiency of financial targeted poverty alleviation fund and the effectiveness of targeted poverty alleviation work.