【作者】 胡玲；

【导师】 刘启君；

【作者基本信息】 华中科技大学 ， 公共管理， 2021， 硕士

【摘要】 世界上绝大多数国家都需要面对贫困问题。消除绝对贫困是我国作为世界上最大的发展中的国家所必须完成的使命。自扶贫工作开展以来,在党中央的带领和指挥下,各级政府真抓实干,大力实施精准扶贫精准脱贫。作为脱贫攻坚的重要力量,财政部门向贫困地区投入了大量专项扶贫资金。扶贫资金使用时间跨度长、范围大、项目多,导致资金监管难度大。同时,政府和社会各级也给予了很大的关注度。如何提高脱贫攻坚中财政资金配置效率和使用效益,避免出现资金闲置沉淀和损失浪费,是各级政府和人民群众一直关心的问题。本文分析、整理了与财政扶贫绩效相关的相关理论和概念,以湖北省孝感市7个县(市、区)为例,论述了孝感市的贫困现状、财政专项扶贫资金的来源与投向,结合孝感市的扶贫工作实践,构建了孝感市扶贫绩效评价模型,运用AHP层次分析法的得出了孝感市7个县(市、区)扶贫绩效分值。实证分析结论如下:一是财政资金投入的数额与扶贫绩效得分呈正相关;二是基础设施建设资金与社会保障资金投入,扶贫效果越显著,对减少贫困的作用是直接和快速的;三是近年来孝感市在脱贫攻坚工作中取得了较大的成就,基本已经消除了绝对贫困,小康监测各项指标完成状况良好。但是贫困是一种社会现象,绝对贫困消除后,相对贫困还会一直存在,脱贫攻坚工作任重而道远。根据孝感市财政专项扶贫资金绩效分析结果,结合目前的工作实际,为巩固前期的脱贫攻坚成果,进一步提升财政专项扶贫资金使用效率,为其他相似的地区提供参考,提出如下对策与建议:一是保证扶贫资金投入力度不减,巩固脱贫攻坚成果;二是加强扶贫资金监管,提高资金使用效率;三是优化扶贫资金分配结构,有效衔接乡村振兴。更多还原

【Abstract】 The vast majority of countries in the world need to deal with poverty.The eradication of absolute poverty is a mission that my country must fulfil as the largest developing country in the world.Since the development of poverty alleviation work,under the leadership and command of the Party Central Committee,governments at all levels work hard and vigorously implement precision poverty alleviation.As an important force to overcome poverty,the financial sector has invested a large number of special poverty alleviation funds in poor areas.Poverty alleviation is with long-time span,large scope,many projects,leading to the difficulty of capital supervision.At the same time,government and social at all levels have also given great attention.How to improve the efficiency of the allocation and use of fiscal funds in the fight against poverty,and avoid the precipitation of idle funds,loss and waste,is a problem that governments at all levels and the people have always been concerned about.This paper analyzes the related concepts and theories of poverty,anti-poverty,financial poverty alleviation,and financial special poverty alleviation fund performance evaluation.Taking 7 counties(cities,districts)in Xiaogan,Hubei Province as examples,this paper discusses the current poverty situation and the source and invest of Xiaogan’s financial specialization alleviation funds.And combine with the actual situation,construct the Xiaogan’s financial poverty alleviation performance evaluation index system,and obtained the poverty alleviation performance scores of 7 counties(cities,districts)in Xiaogan using the AHP analytic method.The following conclusions are drawn: First,there is a positive correlation between financial investment and poverty alleviation performance,that is,the more financial investment in poverty alleviation,the higher the poverty alleviation performance score;the second is the investment in infrastructure construction and social security,the more significant the poverty alleviation effect is.Regardless of whether it is a poverty-stricken county or a relatively developed povertystricken county,infrastructure construction and social security funds investment have a direct and rapid effect on poverty reduction.Third,in recent years,Xiaogan has made great achievements in poverty alleviation and has basically eliminated absolute poverty.The well-off monitoring indicators are in good condition.However,poverty is a social phenomenon.After absolute poverty is eliminated,relative poverty will continue to exist.There is a long way to go in poverty alleviation.According to the analysis results of the performance of financial specialization poverty alleviation funds of Xiaogan,combine with the actual work of the present,in order to consolidate the previous achievements in poverty alleviation,further improve the performance of the poverty alleviation fund,and provide references for other similar areas,the following suggestions are proposed: First,ensure the investment of poverty alleviation funds has not been reduced,consolidate the achievements of poverty alleviation;the second is to strengthen the supervision of poverty alleviation funds and improve the efficiency of fund use;the third is to optimize the distribution of poverty alleviation funds and effectively connect with rural revitalization.更多还原