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Research On Performance Evaluation Index System Of Financial Poverty Alleviation Funds In Z City Based On Balanced Scorecard

Posted on:2021-02-08Degree:MasterType:Thesis
Country:ChinaCandidate:Y R LiuFull Text:PDF
GTID:2439330602993728Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since 2013,General Secretary Xi Jinping put forward "precision poverty alleviation" for the first time,all localities have actively implemented the central decision-making and deployment,and put them into the poverty alleviation project in a comprehensive and solid way,taking it as the primary political assessment task and achieved good results.With the advancement of our country's work,the speed of poverty alleviation began to slow down,and the incidence of poverty gradually decreased.However,in the process of targeted poverty alleviation,there are still some problems such as the inaccurate direction of poverty alleviation projects,the weak pertinence of poverty alleviation funds,and the decrease of fund utilization rate.In the final stage of poverty alleviation,innovation of poverty alleviation performance evaluation methods and scientific improvement of poverty alleviation fund performance evaluation system play an important role in the efficient use of poverty alleviation funds and the improvement of poverty alleviation performance,which is the objective requirement of promoting the national strategic work of targeted poverty alleviation to achieve the goal.This paper takes the research on it as the main research object.On the basis of combing the relevant theories and research results of the performance evaluation of poverty alleviation funds,this paper analyzesthe current situation of it in Z City,and finds that there are unscientific index system,unreasonable index weight and relevant policy bodies in the current performance management evaluation index system of poverty alleviation funds It is not perfect.The balanced scorecard method has the characteristics of "comprehensive" and "scientific",which can effectively solve the existing problems in the current evaluation mechanism.Therefore,this paper introduces the concept of Balanced Scorecard into this system,modifies the four dimensions of the existing index system according to the balanced scorecard method,selects the appropriate evaluation index,so as to adapt to the characteristics of poverty alleviation fund performance evaluation;uses AHP to determine the weight of each index,and tests the consistency of the weight To prove its scientific nature.According to the above two steps,the performance index model of financial poverty alleviation fund is rebuilt.According to the actual use of financial poverty alleviation funds in Z City,using the newly constructed index system for evaluation and analysis,it is concluded that the performance of financial poverty alleviation funds in Z City in 2016-2018 is increasing year by year,which proves that the three years of poverty alleviation work has achieved good results and played a positive role in poverty alleviation and poverty alleviation of rural poor groups.The results show that the current system implemented by localgovernments mostly directly applies relevant national evaluation documents,which is weak in pertinence,fails to show the characteristics of Z City,and the index selection and weight are unreasonable,mainly focusing on economic performance and short-term poverty alleviation benefits.The outstanding innovation of this paper is to introduce the Balanced Scorecard into the performance evaluation model of poverty alleviation funds.Starting from the four dimensions of economy,society,ecology and management,taking into account the long-term and short-term relationship of poverty alleviation effectiveness,economic development and resources and environment,and then using the AHP process to determine the weight of indicators,optimize the traditional performance evaluation model,and provide weight for the formulation of Poverty Alleviation Policies in the next stage It also provides practical support for improving it.
Keywords/Search Tags:Financial special poverty alleviation fund, Performance appraisal, Index system, Balanced Scorecard
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