连片特困区财政扶贫资金配置效率测评与机制优化 ——以江西省罗霄山片区18个县（市、区）为分析样本
Allocation of Financial Funds in Contiguous Poverty Stricken Area: Performance Evaluation and Optimization of Mechanism——A Case Study of 18 Counties (Cities, Districts) of Luo Xiaoshan Area in Jiangxi Province

经济新常态的发展背景要求新时期扶贫工作应重视资源配置效率以及发展质量的提高。鉴于当前扶贫资金额度不断提高而减贫效率递减等扶贫挑战，本文选择江西省罗霄山片区18个县（市、区）为分析样本，系统剖析其财政扶贫资金规模与结构特征，运用DEA Tobit模型科学测算扶贫资金配置效率，明确影响扶贫资金减贫效应发挥的整村推进投资、产业扶贫投资、管理与奖励投资等关键影响因素及影响程度，并在此基础上提出扶贫资金配置机制优化的政策建议：更新扶贫理念，实现包容性扶贫治理；消除路径依赖，开展分区分类扶贫；健全评价体系，关注大数据精准扶贫趋势。以期进一步提高扶贫资金配置效率，服务于连片特困区扶贫对象的减贫脱贫与我国2020年全面小康社会建设目标的如期实现。
Under the background of new economy, the poverty relieving campaign in new era asks for the efficiency of source allocation and the elevation of developing quality. In view of the continual increase of poverty alleviation funds yet decreasing efficiency in poverty reduction, this paper systematically analyzes the scale and structure of the financial aid to 18 counties (cities, districts) of Luo Xiaoshan area in Jiangxi province. Using the DEA Tobit model to calculate the efficiency of poverty alleviation funds, this paper finds that there is a close relationship between the impact of poverty alleviation funds and the whole village’s investment, industrial investment, management and award. The paper further proposes to better the mechanism of allocation of financial funds from perspectives of concept transformation and improvement of operation and management level. It points out that the government should update the concept of poverty alleviation, achieve the inclusive poverty alleviation, eliminate path dependence, carry out the classification of poverty reduction, improve the evaluation system and focus on accurate poverty alleviation based on big data so as to further improve the poverty alleviation fund allocation efficiency, decrease the number of poverty stricken areas and build a comprehensive well off society in 2020.