Research On Performance Evaluation Of Special Funds For Financial Poverty Alleviation In M City From The Perspective Of BSC

Poverty alleviation,as an important part of the government's work,has always been based on improving people's livelihood.Since the eighteenth national congress,the model of "poverty alleviation" has been redefined as "targeted poverty alleviation",in other words,instead of extensive poverty alleviation,more scientific methods are used to precisely identify,precisely assist and precisely manage the target of poverty alleviation.Therefore,the requirements for the implementation of poverty alleviation will also increase.As the most powerful logistics support for the whole poverty alleviation undertaking,the special financial fund for poverty alleviation plays a crucial role in improving the per capital income of the poor households and promoting the sustainable development of the whole poor area.Therefore,the research on its performance also guarantees the use efficiency of the fund from the side.At present,the performance evaluation methods for the central,provincial and county-level poverty alleviation funds has been studied in depth,however,there is a lack of systematic and comprehensive research on special funds for poverty alleviation at the municipal level,moreover,the city-level special funds for poverty alleviation play a perfect role in the performance system of the entire financial special funds for poverty alleviation,so the research on the use,distribution and management of city-level poverty alleviation funds should also be the direction of in-depth research.Firstly,this paper makes a theoretical study of the special financial fund for poverty alleviation and its performance evaluation methods,and then introduces a case to analyze the existing problems of its performance evaluation methods in detail,by introducing BSC method,this paper analyzes the feasibility and significance of this method on the performance of poverty alleviation funds,verifies the operability of this method in performance evaluation.Secondly,this paper modifies the four dimensions of BSC appropriately when constructing the specific model,aiming to be better conform to the policy,social and non-market characteristics of poverty alleviation funds.Through the construction of new indicators,the weight of the performance model is determined by the analytic hierarchy process,and its consistency is tested to prove that the whole rating system is operable in practical application,and the final evaluation score is scientific.This paper selects M city'sactual special financial funds for poverty alleviation as samples for analysis.On the one hand,we are familiar with the specific situation of poverty alleviation in M city,on the other hand,it is also because most of the current data of the performance evaluation in M city comes from third-party institutions.Through layer by layer analysis,four problems are also found in the existing performance management methods,including the fuzziness of index design and the imperfection of index design.Therefore,an in-depth study of M city's financial poverty alleviation funds is made,and the introduction of the model into specific situations also verify the effectiveness of the management method.Moreover,the objectivity and scientific of the evaluation can be improved to a certain extent.The core of this paper is to introduce the BSC management accounting method into the performance evaluation model of poverty alleviation funds,calculate the weight by using the analytic hierarchy process,and make a more comprehensive analysis of the existing performance evaluation system,and point out the existing problems.The main conclusion is that through the innovation of the performance evaluation model of M city's financial poverty alleviation funds every step of the performance evaluation is rational and reliable.The results also show that the application of this method can enhance the practical of the evaluation process and improve the accuracy and comprehensiveness of the evaluation results.