Research On The Optimization Of Performance Evaluation Index System Of Rural Revitalization Subsidy Funds

The report of the Nineteenth National Congress of the Communist Party of China clearly proposed to "fully implement the performance management of fiscal expenditure",that is,all financial funds should be evaluated for their effectiveness.As an important starting point for boosting rural revitalization,the expenditure of rural revitalization subsidy funds can play an important guiding role in the implementation of the strategy of rural revitalization by doing a good job in the performance evaluation of rural revitalization subsidy funds.The performance evaluation index system of rural revitalization subsidy funds is an important basis for evaluating performance,and it can be used to achieve the purpose of standardizing,effective and scientific management of rural revitalization subsidy funds,thereby improving the management level of project expenditure and the efficiency of fund use.Based on the relevant theoretical achievements of domestic scholars,rural revitalization subsidy funds based on the relevant policies formulated by the state and local governments on the management and use of rural revitalization subsidy funds.First of all,the implementation status of the rural revitalization strategy is expounded,and the necessity of building a performance evaluation index system for rural revitalization subsidy funds is pointed out.Secondly,the development process of poverty alleviation is reviewed,and the latest changes in the performance evaluation index system are sorted out.After selecting L County of Guangxi Zhuang Autonomous Region as a case,after in-depth analysis of its current situation,the existing problems and the necessity of optimization of the current evaluation index system were summarized and summarized,and on this basis,the theoretical source of public expenditure performance evaluation and financial performance supervision theory was used as the theoretical source of the optimization index system,and the "5E" theory was used to screen the content elements of the indicators,and the "20-character policy" of the rural revitalization strategy was run through the entire evaluation system,and optimization suggestions were put forward from the three aspects of improving the evaluation indicators,standardizing the evaluation standards,and optimizing the weights of the indicators.Construct a financial fund performance evaluation index system that is in line with the current transition period of consolidating the results of poverty alleviation and implementing the rural revitalization strategy.Finally,the new evaluation index system is used,re-scored,and compared with the original evaluation index system.L County is applied to the optimized evaluation index system,according to the evaluation results,it is found that the benefits of the rural revitalization project are remarkable,but there are also shortcomings such as the economic income growth of the poverty alleviation households,the satisfaction of the poverty alleviation effect,the infrastructure construction,the anti-poverty ability,especially the farmland water conservancy construction,etc.In addition,the performance level of the ecological revitalization environment improvement satisfaction also confirms that the optimized performance evaluation index system has a guiding effect on the accurate use and management of the rural revitalization subsidy fund.It can promote the improvement of the efficiency of the use of rural revitalization subsidy funds,and can also provide a reference for the rectification of L County and the decision-making of relevant departments,and truly help the rural revitalization work.