河北大学学报(哲学社会科学版) ›› 2022, Vol. 47 ›› Issue (4): 85-99.DOI: 10.3969/j.issn.1005-6378.2022.04.010

• 经济学研究 • 上一篇    下一篇

财政贴息金融扶贫资金绩效评价——以河北省H县为例

段洪波,冯茜   

  1. 河北大学 管理学院, 河北 保定 071002
  • 收稿日期:2021-11-16 出版日期:2022-09-14 发布日期:2022-09-14
  • 作者简介:段洪波(1980—),男,河北沧州人,博士,河北大学管理学院教授、博士生导师,主要研究方向:财务绩效、精准扶贫。
  • 基金资助:
    河北省教育厅人文社会科学研究重大课题攻关项目“全面脱贫后防返贫长效机制研究”(ZD202016)

The Performance Evaluation of Financial Poverty Alleviation Funds Based on Financial Discount ——Taking H County of Hebei Province as an Example

DUAN Hongbo,FENG Qian   

  1. College of Management, Hebei University, Baoding, Hebei 071002, China
  • Received:2021-11-16 Online:2022-09-14 Published:2022-09-14

摘要: 2020年中国现行标准下农村贫困人口全部脱贫,贫困县全部摘帽,近1亿农村人口实现脱贫。金融扶贫通过政府、金融机构联动,以“造血式”扶贫模式激发了贫困户内生动力,在全面打赢脱贫攻坚战中发挥了重要作用。基于5E审计理念,从经济性、效率性、效果性、公平性和可持续性5个角度,构建财政贴息金融扶贫资金绩效评价体系,利用层次分析法(AHP)确定指标权重,最后通过模糊综合评价法对H县财政贴息金融扶贫资金进行绩效评价,得出评价结论并提出改进建议。

关键词: 金融扶贫, 扶贫资金, 绩效评价

Abstract: Its nearly 100 million rural poor people lifted out of poverty as scheduled,all poor counties got rid of poverty in our country under our countrys current standards in 2020.Financial poverty alleviation stimulated the endogenous motivation of poor households,and played an important role in comprehensively winning the fight against poverty,through the linkage of the government and financial institutions,using the“blood-making”poverty alleviation model.This article builds a performance evaluation system from five perspectives of economy,efficiency,effectiveness,fairness,and sustainability based on the 5E audit,and uses the Analytic Hierarchy Method(AHP)to determine indicator weights.Finally,we test the performance evaluation of financial poverty alleviation funds based on financial discount in H county by the fuzzy comprehensive evaluation.The evaluation conclusions are drawn and improvement suggestions are put forward.

Key words: financial poverty alleviation, poverty alleviation funds, performance evaluation

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