财政扶贫政策精准减贫绩效研究

理论梳理发现：现有研究对财政扶贫政策绩效考察主要集中于综合绩效和部门绩效，对贫困户个体绩效考核严重不足。通过对我国财政扶贫政策阶段性特征分析，认为精准扶贫背景下，政策趋向实策手段精细化、实策对象微观化，存在政策运用的合理性和政策运用的精准性要求。因此，采用问卷调查和统计分析方法对微观政策绩效展开分析，认为主要存在短期政策有效、长期政策耗损、一般贫困者成为政策短板等问题，并进一步提出以贫困户满意度作为绩效判断标准、以完善制度保障作为绩效改进基础和以发展为导向兼顾公平作为政策绩效目标的优化路径。

Research on the Performance of Precision Poverty Reduction ThroughFiscal Alleviation Policies: Poor Farmers as a Perspective

Through a review of related theories, it is found that the existing researches mainly focus on the comprehensive performance and department performance, and evaluation on theperformance of individual poor households is far from sufficient. Through the analysis of the phased characteristics of the fiscal poverty alleviation policy in China, it is believed that in the background of precision poverty alleviation, the policy tends to be means refinement and objects microcosmic, and there are requirements about the rationality of the policy application and the precision of the policy application. Therefore, by adopting the method of questionnaire investigation and statistical analysis to analyze the micro policy performance, it is concluded that there are some problems, including short-term policy effectiveness, long-term policy ineffectiveness, and the general poor people outside policy coverage. Furthermore, it puts forward the optimization path of taking the satisfaction of poor households as the performance judgment standard, perfecting the system guarantee as the basis of performance improvement and taking development as the orientation and giving consideration to fairness as the policy performance goal.