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Studies On Performance Evaluation Of H City's Financial Special Poverty Alleviation Fund Based On BSC And KPI Theory

Posted on:2021-04-26Degree:MasterType:Thesis
Country:ChinaCandidate:Y J WangFull Text:PDF
GTID:2439330605474051Subject:Accounting
Abstract/Summary:PDF Full Text Request
As an important part of government work,"poverty alleviation" has always focused on improving people's livelihood.In the whole cause of poverty alleviation,as a powerful guarantee,the financial special poverty alleviation fund plays an important role in improving the per capita income of poor families and promoting the sustainable development of the whole poverty-stricken areas.At present,there is a lack of systematic research on the performance evaluation of special poverty alleviation funds at the municipal level,so the allocation,use and management of poverty alleviation funds at the municipal level should be further studied.This paper takes poverty alleviation as the research background,starting with the use of financial special poverty alleviation funds and the existing performance evaluation standards,and narrowing to H city as a specific case for analysis.First of all,the financial special poverty alleviation funds and performance evaluation are studied theoretically;then the existing performance evaluation of the case is analyzed,and the problems are found after the case analysis;the BSC and KPI methods are introduced to evaluate the feasibility and significance of the two methods in the performance evaluation of poverty alleviation funds,and the operability of the two methods in the performance evaluation is verified Sex.Secondly,the Balanced Scorecard(BSC)is used to construct a new four dimensions,and the key indicators that affect the poverty alleviation performance evaluation are selected under the four dimensions.Through the construction of new indicators,AHP is used to determine the weight of performance evaluation model,and its consistency is tested,which proves that the whole evaluation method is feasible in practical application.This paper selects the actual situation of T county's financial special poverty alleviation fund as a sample for analysis.First,it has a deep understanding of the situation of T county's poverty alleviation,and because most of the current t county's performance evaluation comes from a third-party organization,through layer by layer analysis,it finds that the index design is fuzzy and incomplete.Therefore,in-depth study of T county financial special poverty alleviation funds,and in specific cases to introduce a new evaluation model,improve performance evaluation indicators,to a certain extent,improve the objectivity and scientificity of the evaluation.The focus of this research activity is to integrate the two methods of balanced scorecard(BSC)and key performance indicator(KPI)into the financial poverty alleviation fund performance evaluation model,and to determine the weight with the help of AHP,Taking into account the existing performance evaluation,do an in-depth analysis of it,point out the current problems,and draw the following conclusions:First,to promote the innovative development of the performance evaluation model of T county fiscal poverty alleviation funds,and second,to provide the necessary performance evaluation Reference;The third is to promote the feasibility of the evaluation results.
Keywords/Search Tags:Poverty alleviation funds, Balanced scorecard, Key performance Indication, Analytic hierarchy process, Performance evaluation
PDF Full Text Request
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