Study On Performance Appraisal Model Based BSC Of Poverty Alleviation Funds

The government has always taken poverty alleviation as its top priority since the establishment of new China.After the 18 th National Congress of the Communist Party of China,China has successively put forward a series of rural and agricultural development policies,such as “targeted poverty alleviation” and “rural revitalization strategy”.Targeted poverty alleviation has become a hot spot among current rural issues.Realizing targeted poverty alleviation is not only a major event to solve people's livelihood problems,but also a practical and effective way to fully build a moderately prosperous society and achieve common prosperity from the long term.Poverty alleviation funds are the material guarantee for realizing the development of productivity in rural areas and improving the living standards of farmers.Especially under current new situations,how to scientifically and reasonably manage,allocate and use targeted poverty alleviation funds,and thus guide the smooth implementation of poverty alleviation work in a better way has become a matter of great concern.This article first sorts out relevant performance appraisal theories of poverty alleviation funds,then analyzes the necessity and feasibility of introducing Balanced Scorecard into the model and elaborates the significance of constructing the model.Later,based on traditional Balanced Scorecard(BSC),original four dimensions have been properly modified to adapt to the characteristics of poverty alleviation funds' performance appraisal system.A series of indicators have been selected out on the basis of different dimensions and the performance appraisal system of poverty alleviation funds has been constructed.At the same time,by using Analytic Hierarchy Process(AHP),the index weights of performance evaluation system for poverty alleviation funds have been determined,and consistency check has been carried out to verify whether the results obtained by weight calculation are scientific.After that,grey correlation method is adopted to analyze the correlation between actual values and optimal values,which means that grey coefficients have been obtained.According to the score calculated on the basis of grey coefficients,complete performance appraisal model for poverty alleviation funds has been established.In order to improve the scientificity and rationality of the model,this article has selected 32 poverty-stricken counties as the sample.These sample counties are distributed in mountainous areas,plateaus,plains as well as other areas,which are typical to a certain degree.Based on relevant historical data from these 32 sample counties using poverty alleviation funds and first-hand survey data from the author at first acceptance line of poverty alleviation,this article has checked the reliability,validity,and differentiation of the model by using Crowns Bach coefficient method,variance analysis method,etc.The results show that this model has strong applicability and scientificity.A good evaluation model must be with strong practicality.In order to verify whether this model can really be used to guide practice,based on actual survey data from M county,this paper has calculated its gray coefficients of each index step by step and thus got the calculated score of each dimension.Meanwhile,this paper has explained the specific application process of the model in detail,and finally obtained the evaluation result of M county.According to the evaluation result,problems existing in the application of poverty alleviation funds in M county are found through item-by-item decomposition.Furthermore,corresponding countermeasures have been proposed based on the analysis of these problems.The highlight innovation point of this paper is introducing Balanced Scorecard into performance appraisal model of poverty alleviation funds and using AHP method to determine index weights.And in the light of shortcomings of traditional performance evaluation model in score calculation aspect,this paper has used grey correlation analysis method to calculate grey correlation degree between actual index values and optimal index values to evaluate the performance of poverty alleviation funds.The main conclusion of this paper is to innovate performance evaluation model for poverty alleviation funds and make every step of performance evaluation more reliable and reasonable.It turns out that this method can improve the accuracy of evaluation results and can enhance the comparability of evaluation results.