选取安徽省W县、陕西省F县和四川省N县作为样本进行考察，研究表明安徽省W县的“严把五关”模式、陕西省F县的“四五三”模式、四川省N县的“五字诀”模式因地制宜探索摸清底数、确权登记、落实管理责任、规范管护运营与收益分配、严格资产处置等扶贫项目资产管理机制，取得了显著成效。进入新发展阶段，扶贫项目资产管理面临着“多头管”“理不清”“风险大”等现实问题，应加强顶层设计，多方协同齐抓共管；加强运营管护，提高资产绩效；加强分类管理，提升管理的精准性；防控多重风险，切实保护资产安全。

Taking W county of Anhui Province, F county of Shaanxi Province, and N county of Sichuan Province as survey samples, the results show that different regions have explored and developed distinct models for managing assets in poverty alleviation projects: the “Five Strict Controls” model of W County in Anhui Province and the “Four-Five-Three” model of F County in Shaanxi Province and the “Five-Character Formula” model of N County in Sichuan Province, and each reflect localized approaches to asset management. These models focus on clarifying asset inventory, confirming ownership and rights, establishing management responsibilities, standardizing management operations and income distribution, and enforcing strict asset disposal processes. These approaches have achieved significant success. As the new stage of development unfolds, asset management in poverty alleviation projects faces challenges such as overlapping administrative responsibilities, unclear asset management structures, and increasing risks. To address these issues, the following recommendations are proposed: strengthening top-level design with coordinated, multi-party governance; enhancing management maintenance to improve asset performance; implementing categorized management to enhance accuracy; and establishing robust risk controls to ensure asset safety and security.

中国农业科学院科技创新工程项目（10-IAED-03-2024、10-IAED-ZD-03-2024）