Research On Performance Evaluation Of Financial Special Poverty Relief Funds In Ethnic Areas

By the end of 2020,China had won the battle against poverty and entered a new period of rural revitalization.At the same time,the country had set up a 5-year transition period for areas that had been lifted out of poverty,maintaining the overall stability of the existing major support policies and the intensity of financial funds during the transition period,and changing the name of the central government’s special poverty relief funds to “Central Government’s Subsidy Funds for Promoting Rural Revitalization”.In order to further improve the use efficiency of financial funds,this paper takes Xiangxi Autonomous Prefecture as an example to study the output performance of financial special poverty relief funds in ethnic areas and explore how to rationally allocate central government’s special poverty relief funds for rural revitalization and improve the output performance of the funds.Based on the theory of multi-level leap-forward development,people’s livelihood finance theory,performance management theory,and sustainable development theory,this paper chooses to use AHP to study poverty alleviation special funds from the perspective of finance after sorting out domestic and foreign literature.usage performance.The research process is divided into three steps:The first is to collect real and effective indicator data of seven national poverty-stricken counties in Xiangxi Autonomous Prefecture from 2016 to 2020,and normalize the data.The second is to rationally build a performance indicator system for the input and output of financial special poverty alleviation funds,and determine the weight of the indicators.The third is to calculate the comprehensive score of the performance of the fiscal special poverty alleviation funds in each county over the years,compare the investment distribution of the fiscal special poverty alleviation funds,and conduct a correlation analysis of the input indicators and output indicators of the fiscal special poverty alleviation funds.Three conclusions are obtained through the above-mentioned research and analysis: first,the total input of financial special poverty relief funds is positively correlated with the output performance,and the more financial special poverty relief funds are invested,the higher the output performance is.Second,local infrastructure input and local industry input enjoy the highest correlation with output performance.Reasonably increasing these two inputs and their proportion can achieve the most significant output performance;and increasing financial support fund input and comprehensive governance fund input has a certain effect on improving output performance;while science,education and culture fund input as well as health and medical fund input have a relatively lagging effect on output performance.Third,the ethnic areas represented by Xiangxi Autonomous Prefecture can achieve better development by fully tapping advantageous resources and developing industries according to local conditions.Based on the research findings,the paper concludes with countermeasures on how to improve the output performance of financial special poverty relief funds for rural revitalization from three aspects: optimizing fund allocation structure,improving fund supervision mechanism,which has great practical significance for further studies.