中文摘要：

精准扶贫是＂四个全面＂战略中全面建成小康社会的重点和难点,核心内容是＂六大精准＂,主要解决＂四大问题＂,其中的＂两大关键＂是＂资金资本化＂和＂收益定向化＂,三者共同构成一个完整的精准扶贫理论逻辑架构。从运行模式角度,就＂资金资本化＂和＂收益定向化＂而言,主要有资金入股、土地投资、资本积累、公共设施和资金信贷五大模式,各种模式均遵循了＂资金资本化＂和＂收益定向化＂的＂两步走＂战略。在具体实施中,＂资金资本化＂的主要问题是项目选择不科学、项目监管不到位、项目针对性不强;＂收益定向化＂的主要问题是项目盈利性较差、收益定向性不足和帮扶协议形同虚设。为此,应引入第三方机构对扶贫全流程进行无缝隙监管,加大动员力度实施贫困户全程参与式精准扶贫,明确项目产权确保贫困户财产权益。

英文摘要：

Precise poverty reduction is the emphasis and difficulty of comprehensively build a moderately prosperous society, which is one of four comprehensives strategy, the core content is ＂six precision＂, mainly to solve the ＂four problems＂, two key are ＂fund capitalization＂ and ＂profit oriented＂, the three together constitute complete theory architecture of precise poverty reduction. From the angle of operation mode, there are mainly five mode, which are fund shares, land investment, capital accumulate, public facilities and credit funds, all the modes follow the ＂two steps＂ of fund capitalization and profit oriented. In practice, the main problems of fund capitalization are project selection not scientific, project supervision not in place, project targeted not strong. The main problems of profit oriented are project profitability poor, profit oriented weak, assistance agreement useless. To this end, we should introduce the third party to supervise the whole chain of poverty alleviation, increase mobilization effort to implement the full participation of poor households in precision poverty reduction, definite project rights to ensure property rights of poor households.