精准扶贫进入到攻坚拔寨的冲刺阶段,必须加强绩效评价研究以研判是否实现了"扶真贫""真扶贫"的目标设定。然而,为数不多的精准扶贫绩效研究成果主要侧重于从工作过程层面评价绩效水平,构建的绩效评价指标体系并不能有效反映扶贫政策的精准度和有效性。收入水平是精准脱贫的重要衡量指标,精准扶贫的财政转移支付又会对贫困地区收入分配格局产生重要影响,因此,从收入分配效应视角对精准扶贫绩效进行评价具有重要的现实意义。建议将精准扶贫绩效评价问题与贫困地区的收入分配效应问题有机结合,建立一个由理论研究、实证研究、规范研究组成的"三位一体"的分析框架。

When targeted poverty alleviation enters the sprint stage,it is necessary to strengthen the research of performance evaluation so as to determine whether the preset goal of "supporting real poverty"and "real poverty alleviation"has been achieved.However,the few previous researches just focused on evaluating the performance level at the working process level and the construction of the performance evaluation index system did not effectively reflect the accuracy and effectiveness of anti-poverty policies. Income level is an important measuring index for targeted poverty alleviation and the financial transfer payment for targeted poverty alleviation may have an important influence on income distribution pattern in poverty-stricken areas. Therefore,it is of important practical significance to evaluate the performance of targeted poverty alleviation from the perspective of income distribution effect. It is suggested to establish a three-dimensional analytical framework composed of theoretical research,empirical research and normative research on the basis of integration of the evaluation of the performance of targeted poverty alleviation and the income distribution effect in the poverty-stricken areas.