文献类型：期刊文献

中文题名：我国财政扶贫资金绩效研究

英文题名：Study on Performance of Chinese Fiscal Poverty Alleviation Funds

作者：张迪[1]

第一作者：张迪

机构：[1]河南财经政法大学财政税务学院

第一机构：河南财经政法大学财政税务学院

年份：2017

卷号：33

期号：6

起止页码：50-58

中文期刊名：湖南财政经济学院学报

外文期刊名：Journal of Hunan Finance and Economics University

收录：国家哲学社会科学学术期刊数据库

基金：国家社科基金项目"财政扶贫:标准确定;绩效测度与审计监管改进研究"(项目编号:08BJY025)

语种：中文

中文关键词：财政支出;扶贫资金;绩效评价;精准扶贫

外文关键词：financial expenditure; anti -poverty fund; performance appraisal; targeted poverty alleviation

摘要：将财政扶贫资金看作是政府的一项公共支出,对我国财政扶贫资金及其绩效评价的现状进行概括分析后发现,我国的扶贫资金投入逐年增加,对于扶贫资金的管理也在不断完善,并指出了我国目前在扶贫资金绩效评价方面存在评价指标通用化、评价主体单一以及缺乏法律制度保障等问题。针对可能会使扶贫绩效降低的原因,提出优化财政扶贫的制度、加强对扶贫资金的管理、创新财政扶贫政策的投入机制等建议。现阶段提高财政扶贫绩效的前提在于建立动态扶贫瞄准机制并加快整合各类涉农资金,同时应该建立科学合理的财政扶贫资金绩效考评机制,加强对于资金的规范管理。
This paper will regard finance poverty alleviation funds as a kind of government public expenditure. The performance e- valuation of fiscal funds and fiscal funds for poverty alleviation in China~ present situation has carried on the summary a- nalysis. Funding for poverty alleviation in China increased year by year, for poverty alleviation funds management also is continuing to improve. Point out the present some problems in the aspect of poverty alleviation funds＇ performance eval- uation. Finally, based on the cause of could reduce poverty reduction performance, suggestions are put forward including the optimization of the financial system, strengthen the funds management, the innovation mechanism for poverty allevia- tion on three levels on how to improve the financial performance concrete policy. At this stage to improve the financial performance is the premise of dynamic target for poverty alleviation mechanism and speed up the integration of all kinds of agricultural funds. While the financial poverty alleviation funds should establish a scientific and reasonable perform- ance evaluation mechanism, strengthen the standard management of for money.