【作者】 李凯；

【导师】 段洪波；

【作者基本信息】 河北大学 ， 会计（专业学位）， 2017， 硕士

【摘要】 精准扶贫是当下农村问题的一个热点,既是解决民生问题的大事,也是全面建成小康社会,实现共同富裕远期目标的切实有效的路径。怎样科学合理的做好精准扶贫资金的管理、分配、使用,进而更好地指导扶贫开发工作的顺利实施就成为了十分值得关注的问题。本文选取H省内的贫困县QZ县作为案例,利用QZ县扶贫资金的相关历史数据资料及笔者深入到扶贫验收一线获得的第一手调研资料,综合运用文献研究法、实地调研分析法等方法,在研究前人相关理论的基础上构建了相应的扶贫资金绩效指标体系,并对QZ县的精准扶贫资金绩效情况进行分析研究。研究发现了QZ县精准扶贫资金绩效方面存在的一些问题,主要表现在以下几个方面:1.精准扶贫资金数量少,县级政府整合资金能力较差。2.资金利用过程中缺少对提高脱贫内生动力的关注。3.小额信贷规模小,增长缓慢。4.扶贫资金结余结转率较高。5.资金使用仍然缺乏精准性。最后,通过对QZ县的具体情况的分析,提出了针对性的改进建议:1.加大财政资金扶持力度。2.积极提高脱贫内生动力。3.发展金融扶贫,满足贫困户小额信贷需求。4.提高项目资金利用效率,保证扶贫项目按计划完成。5.加强资金预算与使用过程中的扶贫瞄准精度。更多还原

【Abstract】 Targeted Poverty Alleviation is a hot topic in rural areas now.Targeted poverty alleviation is the solution for the livelihood issues and a practical and efficient route for completing the building of a moderately prosperous society in all respects and achieving the long term goals of common prosperity.The question on how to scientifically and reasonably manage,distribute and use the targeted poverty alleviation fund so as to instruct the work of poverty alleviation better has become a noteworthy issue.This paper is written with the case of QZ County,the impoverished county in H province.A poverty alleviation fund performance index system is constructed with related historical status of QZ County’s poverty alleviation fund,one-hand research materials gain by the writer through poverty alleviation acceptance work,integration of research methods such as literature research and field research and the basis of related theories of former researchers.In addition,this paper would also analyze the performance of targeted poverty alleviation fund.The research finds that there are many problems existing in the performance of QZ county targeted poverty alleviation: 1.The amount of targeted poverty alleviation fund is small and the county government is not good at integrating funds.2.Lack of attention in improving the inner impetus for poverty alleviation when using the fund.3.The scale of micro-finance is small and the development speed of micro-finance is slow.4.High poverty alleviation fund balance.5.Lack of precision on fund using.Lastly,suggestions are given to QZ County based on analysis: 1.Increase financial support.2.Increase inner impetus for poverty alleviation positively.3.Develop financial poverty alleviation and satisfy the needs of micro-financing from poor households.4.Improve the efficiency of the fund and ensure the completion of poverty alleviation products on time.5.Strengthen the precision of poverty alleviation on the processes of fund budgeting and using.更多还原