Research On The Performance Evaluation Of China's Financial Special Poverty Relief Funds

With the further development of poverty alleviation and development,China's poverty alleviation work has entered the crucial stage.It is more costly and difficult to get out of poverty.The steady growth of special funds for poverty alleviation provided a powerful guarantee for promoting poverty alleviation in rural areas.In order to lift the rural poor out of poverty by 2020,the central and provincial financial funds for poverty alleviation have increased substantially.Therefore,it is imperative to implement a strict performance evaluation system of financial special poverty relief funds so that they can adapt to the new situation of poverty alleviation and financial performance management,and give full play to the orientation and incentive effect of performance appraisal on the distribution,use and management of funds.Based on the connotation and denotation of financial special poverty alleviation fund performance evaluation.Firstly,the paper analyzes the current situation of financial poverty alleviation fund performance evaluation from three aspects:evaluation process,evaluation index system and evaluation principle.Secondly,based on the quantitative analysis method of "input-output",the paper evaluates the performance of central and provincial financial special poverty relief fund.In the empirical part,with the help of VAR model and multiple regression analysis,the paper studies the comprehensive performance evaluation of the impact of central government special poverty relief funds on economic growth in poor areas.Then,using the empirical method combining the principal component analysis method and the DEA-SBM model,the paper evaluates the performance of the provinces' special poverty relief funds.Based on the performance gap shown by empirical results,the paper analyzes the influencing factors.On the empirical research part,the main conclusions are drawn from the following conclusions:Firstly,at the national level,the agricultural investment of the central government's special poverty relief funds has a significant effect on the per capita net income growth of the poor,and has a clear effect on the reduction of the Engel's coefficient and the increase of the income gap within poverty.The impact of production and social infrastructure investment on per capita net income has a certain lag,but it has a significant effect on the reduction of the Engel's coefficient and the reduction of the gap in the internal income of the poor.Secondly,from the provincial level,Jilin,Heilongjiang,Hainan,Anhui,and Hubei have high financial performance for special poverty relief fun.ds,and Hebei,Shanxi,Jiangxi,Hunan,and Chongqing have good poverty alleviation benefits,while most provinces in the western region include eight ethnic province,the poverty relief benefits are limited.In view of the above analysis,the paper puts forward the following suggestions:First,in the aspect of the central government's special poverty relief funds,It is necessary to stabilize agricultural investment,increase the investment in productive infrastructure and social infrastructure,and adjust the tilt of capital structure on the basis of increasing the total amount of poverty relief funds in the provinces of the western region.Secondly,from the perspective of provinces,we must innovate the distribution of poverty alleviation funds and improve the accuracy of the use of poverty relief funds.In addition,in the aspect of performance evaluation system,it is necessary to optimize the performance evaluation index system for poverty alleviation and establish a multi-participation performance evaluation model.Finally,from the aspect of performance evaluation,on the one hand,it is necessary to increase the supervision of funds and implement accountability management.On the other hand,an effective performance evaluation incentive mechanism should be established.