| Poverty is the mother of all countries are facing social problems. As an important part of China’s socialist cause ,poverty alleviation is the urgent need to realize the goal of build a well-off society in an all-round way. In 1980, the central government set up"development funds to support underdeveloped areas",the fund can be regarded as the starting point of the Chinese government special poverty alleviation. Since then, China’s poverty alleviation policy through several adjustments, from "eliminating poverty" to"opening poverty alleviation’’,from "regional poverty alleviation" to "precise poverty alleviation". From central to local financial poverty alleviation funds into a trend of increasing year by year.Poverty alleviation and development work in the middle of the meeting will be held in 2015 issued the order to win the battle story out of poverty to the whole party,the meeting proposed to overcome poverty total target, not only highlights the central strong determination to do a good job of the poverty alleviation, and let the poor areas and poor people see the hope, request the masses of party members and cadres to achieve target, and strive for it.That same year, in guizhou during xi general secretary said: "in the poverty alleviation and development accurately, is accurate, the success or failure of is accurate."At this conference, therefore, the implementation of accurate poverty reduction strategy, speed up the poor precision of poverty, for achieving the goal of build a well-off society in an all-round way.In this context, how to make financial aid-the-poor funds play the biggest earnings,benefit more poor is urgently needed to solve problems. As a result,the distribution,use, supervision and effects of the reasonable evaluation of the current financial aid-the-poor funds, correct understanding of the operation of financial poverty relief funds, to further explore the methods and way to improve the effect of the government poverty alleviation,Actively seek countermeasures to solve the problem of financial poverty alleviation special funds to promote the government not only has theoretical significance, to establish the system of financial poverty alleviation has more strong realistic meaning.Combining with the successful experiences at home and abroad, using the method of literature research, field investigation and comprehensive methods , this article selects financial poverty alleviation special funds management situation in Y city as an object for this study found that:(1)In the financial allocation of funds for poverty alleviation funds into the target deviation exists, distribution of poverty alleviation funds lack of scientific rationality;(2) In financial aid-the-poor funds use, poverty alleviation funds running lack of overall planning as a whole, the service efficiency of funds is not high;(3) In the financial aid-the-poor funds supervision, money management lack of organic integration, poverty alleviation funds management mechanism is not comprehensive;(4) In the financial aid-the-poor funds evaluation,poverty alleviation can’t objective evaluation, performance evaluation system needs further perfection.The last, some suggestions according to the results of the analysis and research:(1)In the financial allocation of funds for poverty alleviation, we aimed to increase funding for poverty alleviation, implement based on the element distribution method of poverty alleviation funds allocation mechanism, improve the scientific and normative financial allocation of funds for poverty alleviation; (2) In financial aid-the-poor funds use, we want to perfect financial aid-the-poor funds standardization implementation mechanism, poverty alleviation funds more than the annual rolling budget, innovation of poverty alleviation funds usage patterns; (3) In the financial aid-the-poor funds supervision, we should establish special fiscal funds supervision mechanism, to carry out the poverty alleviation project entire process monitoring, management, implement relevant departments to strengthen the construction of financial poverty alleviation funds supervision team; (4) In the financial aid-the-poor funds evaluation, we want to establish a results oriented performance evaluation system of fiscal funds. |