摘要
扶贫资金是减贫脱贫的"助推剂",在加快贫困地区发展、改善扶贫对象的基本生产生活条件等方面发挥着重要作用。本文以襄阳市谷城县为例,试图从总结扶贫监管资金的经验入手,查找当前基层在资金使用监管方面存在的共性问题,积极探索扶贫资金监管的有效途径,进一步完善扶贫资金"花钱必问效、无效必问责"的绩效管理机制和措施,确保"脱真贫、真脱贫"。
Poverty alleviation fund is the booster for poverty alleviation and poverty alleviation. They play an important role in accelerating the development of poor areas and improving peoples' production and living conditions there. Taking Gucheng County of Xiangyang City as an example, this paper attempts to summarize the common problems in the supervision of funds used at the local level, and actively explores effective ways to supervise poverty alleviation funds. Performance management mechanisms and measures must be accountable to ensure the effectiveness of poverty alleviation.
出处
《财政科学》
2019年第1期130-137,共8页
Fiscal Science
关键词
扶贫资金
监管
研究
Tax Alleviation Funds
Supervision
Research