Research On Performance Evaluation Index System Of Financial Poverty Alleviation Funds In Shandong Province

Eliminating poverty,improving people's livelihood and achieving common prosperity are the essential requirements of socialism.The Party Central Committee and the State Council attach great importance to poverty alleviation and development work,and focus on poverty alleviation and precision poverty alleviation as the key tasks for achieving the goal of the first century.The report of the 19 th National Congress of the Communist Party of China further emphasized that it is necessary to win the battle against poverty and to overcome poverty as one of the three major battles to win the downturn.As an important guarantee for poverty alleviation,financial poverty alleviation funds are directly related to the poverty alleviation effect and economic development in poverty-stricken areas.However,in the process of use management,there are still problems such as crowding out and diverting,poor anti-poverty effect,and inefficient use.In order to ensure the rational and effective use of financial poverty alleviation funds,it is particularly important to carry out performance audits of financial poverty alleviation funds.The performance audit of financial poverty alleviation funds requires the establishment of a scientific and reasonable evaluation index system.In view of this,this paper takes the capacity poverty as the starting point,based on the concept of sustainable development,designs the performance evaluation index system of the financial poverty alleviation fund,and applies it to the actual case to further test the operability of the indicator system.Based on the theory of public entrusted economic responsibility,new economic management theory and sustainable development theory,and relying on the existing research results of academic circles at home and abroad,this paper studies the performance audit evaluation index system of financial poverty alleviation funds with the goal of achieving the sustainable poverty alleviation of the poor and the sustainable development of poverty-stricken areas.First of all,this paper analyzes the current situation of rural poverty and poverty alleviation and development in Shandong Province by means of relevant statistical data and questionnaire data,and provides a realistic basis for the design of the following indicator system.Secondly,based on the combination of qualitative and quantitative,comprehensive and focused,comparable and operability indicators,based on the “3E+S” evaluation criteria,economic,efficiency,effectiveness and sustainability The developmental four dimensions design the performance audit evaluation index system,and use the analytic hierarchy process and expert scoring method to determine the weight of each indicator.Finally,this paper takes the Rucheng County of Shandong Province as an example to carry out the specific application of the designed evaluation index system.The research results show that at this stage,the province's financial poverty alleviation effect is remarkable,and the effect of poverty alleviation is better,but it still needs to be improved in terms of capital use efficiency and sustainable development.In particular,it is necessary to continue to strengthen the supervision and implementation of financial poverty alleviation funds,and the poor population The cultivation of poverty,the protection and restoration of the ecological environment,and the construction of rural infrastructure.Based on this,this paper further proposes relevant countermeasures and suggestions for improving the performance audit of financial poverty alleviation funds.