Abstract: With the investment increasing in poverty alleviation funds in recent years, a certain scale of poverty alleviation project assets have been formed in various regions, so improving the efficiency of poverty alleviation asset management and optimize the poverty alleviation asset management process has become an important breakthrough point to consolidate the quality of poverty alleviation. Based on the general asset management process, the poverty alleviation asset management process was constructed. By clearly registering the poverty alleviation asset identity information to provide a basis for optimizing asset management, the responsible entity was defined to improve management efficiency, standardize income distribution, help poverty alleviation and stimulate endogenous motivation, and build the supervision system enables poverty alleviation assets to operate in the sun. After fully understanding the implementation of poverty alleviation asset management in China, we should reasonably estimate the project asset return rate, profoundly explore the poverty alleviation mechanism for poverty alleviation assets, establish and improve the poverty alleviation asset supervision and inspection system, and lay a foundation for the establishment of a longterm poverty alleviation mechanism, which were helpful for poverty alleviation and smooth implementation.

Key words: poverty alleviation asset, management, clarity of oroperty rights；poverty alleviation

摘要： 随着近年来扶贫资金投入的增加，各地区形成了一定规模的扶贫项目资产，提高扶贫资产管理效率、优化扶贫资产管理流程成为巩固脱贫质量的重要突破点。基于一般资产管理流程构建了扶贫资产管理流程，通过明确登记扶贫资产身份信息为优化资产管理提供依据，划定责任主体提高管理效率，规范收益分配实现助贫脱贫激发内生动力，构建监督体系实现扶贫资产在阳光下运行。在充分认识我国目前扶贫资产管理实施的困境下，应合理估算项目资产收益率，深刻挖掘扶贫资产带贫减贫机制，建立健全扶贫资产监督检查体系从而为长效扶贫机制的建立奠定基础，助力脱贫攻坚顺利实施。

关键词: 扶贫资产, 管理, 产权明晰, 脱贫攻坚