江苏省Y市财政扶贫专项资金管理研究

发布时间：2018-06-20 13:31

本文选题：财政扶贫资金 + 资金管理　；参考：《大连海事大学》2017年硕士论文

【摘要】：贫困,是所有国家都要面对的社会问题。作为世界上最大的发展中国家,中国一直致力于推动世界减贫事业。1980年,中央财政建立“支援不发达地区发展基金”,可以看做中国政府专项扶贫的起点,自此,中国的扶贫政策几经调整,从“救济式扶贫”到“开放式扶贫”,从“区域性扶贫”到“精准扶贫”。2015年召开的中央扶贫开发工作会议向全党发出了打赢脱贫攻坚战的总动员令,会议提出的脱贫攻坚总目标,既彰显了中央搞好脱贫工作的坚定决心,又让广大贫困地区和贫困群众看到了希望,更要求广大党员干部做到有的放矢,为之而努力奋斗。同年,习近平总书记在贵州考察期间指出:“扶贫开发贵在精准,重在精准,成败之举在于精准。”因此,这次会议提出,实施精准扶贫方略,加快贫困人口精准脱贫,为顺利实现全面建成小康社会的目标努力奋斗。在此背景下,从中央到地方的财政扶贫资金投入呈逐年递增的趋势,如何使财政扶贫资金发挥最大的效益,使更多贫困户受益是急需解决的问题。因此,科学地评价当前财政扶贫专项资金的管理效果,正确认识当前江苏省Y市在扶贫资金运作中存在的问题,进而探索提高政府财政扶贫成效的方法,积极寻求解决财政扶贫专项资金管理问题的对策,对推动Y市乃至全省财政扶贫体系的建立不仅具有深远的理论意义,更具有强烈的现实意义。本文运用文献研究法、实地调研法、综合层次分析法等方法,结合国内外成功经验,选取江苏省Y市财政扶贫专项资金管理情况为对象进行研究分析,研究发现:(1)在财政扶贫专项资金分配过程中,供给与需求矛盾突出,扶贫资金分配理念滞后;(2)在财政扶贫专项资金使用过程中,资金运行缺乏整体的统筹规划,多头管理难成合力,扶贫资金使用方式单一,程序繁琐脱离实际,导致扶贫资金使用效率不高;(3)在财政扶贫专项资金监管过程中,项目管理较为薄弱,扶贫资金管理机制不健全;(4)在财政扶贫专项资金评估过程中,扶贫成效无法客观评价,绩效评价体系有待进一步完善。最后,根据论文分析研究的结果,提出以下相关建议:(1)在财政扶贫资金分配过程中,要提高扶贫资金精准投入,实行按要素分配的扶贫资金分配机制,提高财政扶贫专项资金分配的科学性和规范性;(2)在财政扶贫资金使用过程中,积极整合各类扶贫资金形成合力,创新扶贫资金投放方式,建立资金动态管理机制,推动财政扶贫资金规范化实施机制的建立;(3)在财政扶贫资金监管过程中,要建立财政扶贫资金专项监督机制,强化扶贫资金管理,开展扶贫项目的全过程监控,实行相关部门齐抓共管,推动财政扶贫监督体系建设;(4)在财政扶贫资金评估过程中,要建立健全财政扶贫资金绩效评价体系,完善验收和效用评价制度,制定切实可行的绩效评估方案,培养一支专业的结果评价队伍。
[Abstract]:Poverty is a social problem that all countries have to face. As the largest developing country in the world, China has been committed to promoting the cause of poverty reduction in the world. In 1980, the central government set up a "fund to support the development of underdeveloped areas", which can be regarded as the starting point for the Chinese government's special poverty alleviation. Since then, China's poverty alleviation policy has been adjusted several times, from "relief poverty alleviation" to "open poverty alleviation". From "Regional Poverty Alleviation" to "Precision Poverty Alleviation". The Central working Conference on Poverty Alleviation and Development held in 2015 issued a general mobilization order to the whole party to win the battle against poverty. It has not only demonstrated the firm determination of the Central Committee to do a good job in the work of eradicating poverty, but also let the vast number of poverty-stricken areas and the poor masses see hope, and even more required the broad number of party members and cadres to work hard for it. In the same year, General Secretary Xi Jinping said during a visit to Guizhou, "the key to poverty alleviation and development is precision, and precision is the key to success or failure." Therefore, the meeting proposed the implementation of the strategy of precision poverty alleviation, speeding up the accurate poverty eradication of the poor population, and striving for the smooth realization of the goal of building a well-off society in an all-round way. Under this background, the financial investment of poverty alleviation from the central government to the local government is increasing year by year. It is urgent to solve the problem that how to make the financial poverty alleviation fund exert the maximum benefit and make more poor families benefit. Therefore, we should scientifically evaluate the management effect of the current financial special funds for poverty alleviation, correctly understand the problems existing in the operation of poverty alleviation funds in Y City of Jiangsu Province, and then explore ways to improve the effectiveness of poverty alleviation by government finance. It is not only of profound theoretical significance, but also of strong practical significance to actively seek solutions to the problems of fund management in financial poverty alleviation projects, which is of great significance to the establishment of financial poverty alleviation system in Y city and even the whole province. Based on the literature research, field investigation and analytic hierarchy process (AHP), and combining with the successful experience at home and abroad, this paper selects the special fund management of financial poverty alleviation in Y City of Jiangsu Province as the object of study and analysis. The study found that in the process of allocation of special funds for financial poverty alleviation, the contradiction between supply and demand is prominent, and the concept of fund allocation for poverty alleviation is lagging behind. 2) in the process of using special funds for poverty alleviation, the operation of funds lacks a comprehensive overall plan. In the process of supervision of special funds for poverty alleviation, the project management is relatively weak, because of the difficulty of multi-head management, the single way of using poverty alleviation funds, the cumbersome procedure being divorced from reality, and the inefficient use of poverty alleviation funds. In the process of financial evaluation of special funds for poverty alleviation, the effect of poverty alleviation cannot be objectively evaluated, and the performance evaluation system needs to be further improved. Finally, according to the results of the paper analysis and research, we put forward the following relevant suggestions: 1) in the process of financial poverty alleviation fund allocation, we should improve the precise input of poverty alleviation funds, and implement a mechanism for allocating poverty alleviation funds according to the factors. To improve the Science and Standardization of the allocation of funds for Poverty Alleviation) in the process of using funds for poverty alleviation, we should actively integrate all kinds of poverty alleviation funds to form a resultant force, innovate the way of funding for poverty alleviation, and establish a mechanism for the dynamic management of funds. Promoting the Establishment of a standardized implementation Mechanism for Financial Poverty Alleviation funds in the course of the supervision of financial poverty alleviation funds, it is necessary to establish a special supervision mechanism for financial poverty alleviation funds, strengthen the management of poverty alleviation funds, and carry out the whole process of monitoring poverty alleviation projects. In the process of financial poverty alleviation fund evaluation, it is necessary to establish and improve the financial poverty alleviation fund performance evaluation system, and improve the acceptance and utility evaluation system. Develop a feasible performance evaluation program and train a professional results evaluation team.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F323.8;F812.8

【参考文献】