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精准扶贫绩效的第三方评估:理论溯源、作用机理与优化路径

孟志华 李晓冬

当代经济管理2018,Vol.40Issue(3):46-52,7.
当代经济管理2018,Vol.40Issue(3):46-52,7.DOI:10.13253/j.cnki.ddjjgl.2018.03.009

精准扶贫绩效的第三方评估:理论溯源、作用机理与优化路径

Third-Party Assessment for Precision Poverty Alleviation Performance:Theoretical Origin,Mechanism of Action and Optimization Path

孟志华 1李晓冬1

作者信息

  • 1. 兰州财经大学 会计学院,甘肃 兰州730020
  • 折叠

摘要

Abstract

The introduction of the third-party assessment in the precision poverty alleviation performance appraisal can effectively compensate for the shortcomings of the government's self assessment, improve the government performance assessment system, improve the scientificalness and credibility of the assessment results, and promote the modernization of the governance capacity of the government. Combined with principal-agent theory, public governance theory and 360-degree performance evaluation theory, the third-party assessment of precision poverty performance is theoretically traced. On this basis, the subject and three-party relations of the third-party assessment of precision poverty alleviation performance are defined, and the object and content of the third-party assessment are clarified. Its assessment object is based on the full coverage of the policy life cycle, namely, source assessment, process assessment and result assessment. Through these, the objective and impartial assessment of precision poverty alleviation performance is realized in a comprehensive and multi-dimensional way. Finally, this paper combs the basic process and specification of the third-party assessment, so as to provide templates and paradigms for the introduction of the third-party assessment in the precise poverty alleviation performance appraisal, and this paper further promotes the implementation path of the third-party assessment of precision poverty alleviation from the following three aspects: promoting the process of information publicity and legalization of the mechanism of the third-party assessment, building the multiple linkage mechanism of the third-party assessment subject and perfecting the supporting system of the third-party assessment mechanism.

关键词

精准扶贫绩效/第三方评估/理论溯源/机理/优化路径

Key words

precision poverty performance/third-party assessment/theoretical origin/mechanism/optimization path

分类

管理科学

引用本文复制引用

孟志华,李晓冬..精准扶贫绩效的第三方评估:理论溯源、作用机理与优化路径[J].当代经济管理,2018,40(3):46-52,7.

基金项目

国家民委民族研究项目《民族地区精准扶贫脱贫案例与经验研究》(2017-GMB-018)、甘肃省科技厅软科学项目《基于政策生命周期的甘肃省精准扶贫绩效审计研究》(17CX1ZA020)、兰州财经大学校级课题《精准审计助力甘肃省精准扶贫政策落实的动力及机制研究》(Lzufe2017C-04)的阶段性研究成果. (2017-GMB-018)

当代经济管理

OA北大核心CHSSCDCSSCI

1673-0461

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