Research On The Performance Evaluation Of Central Government Special Poverty Relief Funds

Since the reform and opening up, China’s poverty reduction has made remarkable achievements. In this process, Central government special poverty relief fund which is the carrier of poverty reduction policy has played a very important role. At the end of 2015, China still had 5544.3 million poor people. The Thirteen Five Plan proposed that poor people under the current standards should out of poverty, all poverty-stricken counties be uncapped, regional overall poverty also be solved until 2020. It is clear that poverty reduction has become a major political task, the importance of central government special poverty relief funds will be emphasized.In recent years, with the rate of poverty reduction slowing, poverty alleviation and development has entered a crucial stage. At the same time, the distribution, use, supervision of poverty alleviation funds have exposed many problems, such as the frequent violation of discipline, the disbursement of funds lag, and so on. All these phenomena has exposed the system vulnerabilities of poverty alleviation fund management and related to present fiscal system reform,especially the budget management system. Central government special poverty alleviation fund performance evaluation as an important assessment of poverty funds, is not only illustrate contract between central government and local government, but also the contract between government and the public, at the same time related to governance modernization. It is clear that central government special poverty alleviation fund performance evaluation is important to promote governance modernization,promote poverty reduction and deepen fiscal system reform.This paper is started by performance evaluation theory, then coming to the part of central government special poverty alleviation fund performance evaluation. Doing process analysis and result analysis. The process analysis is consist of history, status quo and the process of evaluation. The result analysis is consist of horizontal and vertical analysis, especially the institutional development and practice of incentives.Later combined with the case analysis of S province(This case study was based on results of the central government special poverty alleviation fund performance evaluation and the local anti-poverty funds performance evaluation, concluding reform direction of special poverty alleviation fund performance evaluation in S province.), drawing problems of the central government special poverty relief funds performance evaluation. Problems were concluded both macro and micro aspects, which included the system construction and system implementation; poverty funds input, use and supervision; index system; performance evaluation results of applications, large data applications many fronts, and so on.In order to solve problems, this paper proposed to strengthen the poverty alleviation fund performance evaluation system construction; clear responsibilities; improve the mechanism of provincial poverty alleviation funding; promote budget management system reform; develop the innovation mechanism of financial supervision; reform index System; establish a performance-based allocation mechanism of funds for poverty alleviation; and to introduce a new model era of big data.