Abstract: The document No.1 of the central government of 2020 proposed that we should deepen our efforts to help our minds and support our intelligence,stimulate the endogenous driving force of the poor,consolidate the results of poverty alleviation,and resolutely win the battle against poverty.As the most direct and effective way of poverty alleviation,industrial poverty alleviation can stimulate the endogenous power of the poor people to get rid of poverty,and continuously enhance the hematopoietic function of poor areas.It is an important way to achieve high-quality poverty alleviation.In this paper,combined with the current policy requirements of Chinas industrial poverty alleviation fund performance evaluation,the Balanced Scorecard(BSC)is used as the tool to build the evaluation index framework,and the analytic hierarchy process(AHP)is used to set the index weight to build the performance evaluation system of industrial poverty alleviation fund with the income growth of poor households and help satisfaction as the core.The process,effect and capital operation of poverty alleviation in J county in 2019 are applied to the performance evaluation system of industrial poverty alleviation funds in this paper.The performance evaluation of industrial poverty alleviation funds in J county is carried out from four dimensions:peoples satisfaction,capital efficiency,capital management and learning and growth.The evaluation conclusions are drawn and improvement suggestions are put forward.

Key words: industrial poverty alleviation, performance appraisal, balanced scorecard