Performance evaluation of financial special poverty alleviation development funds under the background of rural revitalization with 2-tuple linguistic Pythagorean fuzzy information

Abstract

A scientific financial transfer payment system is an important guarantee for promoting the modernization of the national governance system and governance capacity. The new development concept puts forward new requirements for fiscal governance at a new historical stage. The reform and improvement of the special transfer payment system match the responsibility and responsibility of fiscal governance, and better serve the national strategic pattern of rural revitalization and common prosperity. The performance evaluation of financial special poverty alleviation (SPA) development funds is conducive to improving the efficiency of fund utilization, achieving the radiation effect and multiple effect of financial SPA development funds, improving the ability of financial transfer payments, and enhancing the modernization of national financial governance capabilities. The performance evaluation of financial SPA development funds under the background of rural revitalization is a multiple attribute group decision making (MAGDM). Based on the existing MABAC model, the MABAC model is extended to 2-tuple linguistic Pythagorean fuzzy sets (2TLPFSs). Firstly, the definitions of 2TLPFSs, 2TLPFWA operator and 2TLPFWG operator is introduced. Then, the existing MABAC method is also introduced. The 2-tuple linguistic Pythagorean fuzzy number MABAC method (2TLPFN-MABAC) is constructed to cope with the MAGDM under 2TLPFSs. Finally, a case study for performance evaluation of financial SPA development funds under the background of rural revitalization is constructed and some comparative analyses is employed to verify the 2TLPFN-MABAC method.