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山西是一个贫困面广、贫困程度较深的省份,政府每年都投入了大量资金进行扶贫.为了更加深入地研究扶贫资金的减贫效果,文章利用灰色关联分析的方法对山西省2003-2009年的扶贫资金结构进行分析,得出与扶贫资金密切关联、紧密关联和一般关联的三类投资.最后,通过投资用途的关联度与贫困农户需求进行比较,对扶贫资金的减贫效果加以评价,并提出进一步发挥扶贫资金减贫效果的对策.“,”Shanxi province had the character of poverty distributed widely and deeply in rural area. Massive funds were input to eliminate poverty by the government. In order to study the performance of anti-poverty funds, this paper used the gray relation analysis method to analyze the structure of anti-poverty funds during the year of 2003-2009, and draw the conclusion of three investment types, that is, intimate connection, close connection and general connection.The performance of anti-poverty funds were studied by the way of the comparison of the correlation and the requirement of poverty peasant. Finally, this paper proposed recommendations about optimizing the performance of anti-poverty funds.