产业扶贫资金绩效评价体系研究——以J县为例

2020年中央一号文件提出要深化扶志扶智,激发贫困人口内生动力,巩固脱贫成果,坚决打赢脱贫攻坚战。产业扶贫作为一种最直接、最有效的扶贫方式,可以激发贫困群众的脱贫内生动力,持续增强贫困地区造血功能,是实现高质量脱贫的重要途径。结合当前中国产业扶贫资金绩效评价的政策要求,以平衡计分卡(BSC)为工具构建评价指标框架,利用层次分析法(AHP)进行指标权重的设置,构建以贫困户收入增长与帮扶满意度为核心的产业扶贫资金绩效评价体系,并将J贫困县2019年产业扶贫实施的过程、效果与资金运营等情况应用到本文产业扶贫资金绩效评价体系中,对J县产业扶贫资金在群众满意、资金效益、资金管理和学习与成长四个维度进行绩效评价,得出评价结论,提出改进建议。

Research on the Performance Evaluation System of Industrial Poverty Alleviation Fund ——Taking J County as an Example

The document No.1 of the central government of 2020 proposed that we should deepen our efforts to help our minds and support our intelligence,stimulate the endogenous driving force of the poor,consolidate the results of poverty alleviation,and resolutely win the battle against poverty.As the most direct and effective way of poverty alleviation,industrial poverty alleviation can stimulate the endogenous power of the poor people to get rid of poverty,and continuously enhance the hematopoietic function of poor areas.It is an important way to achieve high-quality poverty alleviation.In this paper,combined with the current policy requirements of Chinas industrial poverty alleviation fund performance evaluation,the Balanced Scorecard(BSC)is used as the tool to build the evaluation index framework,and the analytic hierarchy process(AHP)is used to set the index weight to build the performance evaluation system of industrial poverty alleviation fund with the income growth of poor households and help satisfaction as the core.The process,effect and capital operation of poverty alleviation in J county in 2019 are applied to the performance evaluation system of industrial poverty alleviation funds in this paper.The performance evaluation of industrial poverty alleviation funds in J county is carried out from four dimensions:peoples satisfaction,capital efficiency,capital management and learning and growth.The evaluation conclusions are drawn and improvement suggestions are put forward.