专项财政扶贫资金是扶贫工作的重要载体。随我国贫困地区经济社会发展，扶贫工作将出现新特点，对财政扶贫资金分配使用及其管理会提出新要求。本文在总结“十二五”财政扶贫资金分配、使用及其管理经验的基础上，借鉴国际财政扶贫资金绩效管理的先进理念，提出“十三五”财政扶贫资金管理的政策建议。%The Special Fiscal Poverty Alleviation Fund is a crucial supporter to aid the poor. Economic development in poverty-stricken areas arouses new requirements and more improvements for the allocation and utilization of the fund. The paper proposes policy suggestions on how to manage the Special Fiscal Poverty Allevation Fund, based on fund management experiences in the 12th Five-Year Plan of China and advanced international principles on poverty alleviation fund performance management.
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