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财政扶贫资金是指国家为改善贫困地区生产和生活条件,提高贫困人口生活质量和综合素质,支持贫困地区发展经济和社会事业而设立的财政专项资金,随着国家最新《关于改革财政专项扶贫资金管理机制的意见》文件的下达印发,国务院扶贫办、财政部等与扶贫资金监管运作相关部门开始强调要求对包括扶贫资金管理过程中的分配、使用和监督系统下整个扶贫资金管理机制的全面改革。本文对财政专项扶贫资金项目管理及资金使用相关问题进行研究,旨在发现扶贫资金项目管理及资金使用中存在的问题并提出完善扶贫资金使用的对策建议,促进扶贫资金科学合理使用。
Financial poverty reduction funds refer to the special financial funds set up by the state for improving the living and living conditions in poor areas, improving the quality of life and overall quality of the poor, and supporting the economic and social undertakings in poor areas. With the latest national "Special Poverty Alleviation Fund for Reform and Finance Issued by the State Council Poverty Alleviation Office, the Ministry of Finance and other departments in charge of the supervision and operation of poverty alleviation funds began to stress the need for comprehensive reform of the entire poverty alleviation fund management system including the allocation, use and supervision of the anti-poverty fund management system . This paper studies the related issues of project management and fund use of special funds for poverty alleviation in order to find out the problems in the project management and fund use of poverty alleviation funds and put forward the countermeasures and suggestions to improve the use of poverty alleviation funds so as to promote the scientific and rational use of poverty alleviation funds.