A Study On The Performance Evaluation Of The Funds Of The Financial Poverty Alleviation Project At The County Level Under The Integration Model

The investment of financial funds plays a vital role in poverty alleviation."Accurate use of funds" is one of the "six accurate" basic strategies of China's targeted poverty alleviation work,and it also puts forward higher requirements for the rational use of financial agriculture-related funds.For a long time,the investment model of China's fiscal agriculture-related funds has been invested by multiple departments of higher-level governments.There is no autonomy for project arrangement and fund use at the grass-roots level,and the scope of the use of special financial funds has strict regulations,which often lead to special financial projects.After the funds reach the grassroots level,they are disconnected from the actual local project implementation,resulting in low efficiency and effectiveness of the use of financial funds.In order to change this unreasonable financial investment model in poverty alleviation work,China has started piloting the “integrated and integrated use” model of financial funds in some poor counties since 2016,that is,county governments have the Integrate and use the agricultural-related funds issued by different channels,and have the right to independently decide the implementation of poverty alleviation projects.The new mode of using poverty alleviation funds through the integrated and integrated use of fiscal agriculture-related funds has greatly improved the efficiency and effectiveness of the use of fiscal poverty alleviation funds at the grassroots level.However,the new mode of financial use of agricultural funds has also brought some new problems.Under the macro background of China's vigorous promotion of the reform of the modern fiscal budget system,it is very urgent and necessary to conduct a more scientific evaluation of the performance of fiscal agriculture-related funds under the overall integration model.Based on the county-level perspective,this paper selects Tongbai County,Henan Province,anational key poverty alleviation and development county,as a research case to study the performance evaluation of Tongbai County's overall use of financial agricultural funds.The thesis is based on the "balanced scorecard" theory and the "3E" principle of financial fund performance,selects key performance indicators,and consults data,expert interviews,etc.to design a comprehensive evaluation of the use of financial agricultural funds performance evaluation index system,and The relevant indicators are weighted.Using the performance evaluation score table to score the poverty alleviation projects in Tongbai County in 2018,comparative analysis of the relevant results,summed up the problems reflected in the evaluation results,summarized the lack of effective supervision of the implementation of the system,the governance capacity of decision-makers need to be improved,superior There are three main reasons for insufficient support for poor counties.Strengthening the implementation and supervision of the system,enhancing the governance capacity of decision makers,and increasing support for poor counties are important ways to improve poverty alleviation.