马克思主义财政扶贫理论与政策:十九大精神下的探索  

Fiscal Anti-Poverty Theory and Policy from the Maxism Perspective:Exploration under the Spirit of the 19^(th) CPC National Congress

作　　者：王艺明 胡久凯 Wang Yiming;Hu Jiukai

机构地区：[1]厦门大学王亚南经济研究院 [2]湖北经济学院

出　　处：《世界经济》2018年第7期3-24,共22页The Journal of World Economy

基　　金：国家自科基金项目(71373217);国家社科基金重点项目(14AZD018)的资助

摘　　要：十九大报告做出中国进入"新时代"的科学论断,并明确指出新时代下民生领域还有不少短板,脱贫攻坚任务艰巨,从现在到2020年将进入全面建成小康社会的决胜期。本文将马克思主义的基本原理、方法与中国国情相结合,发展了中国化的马克思主义反贫困理论。论文构建了一个基于劳动价值论的中央-地方政府财政转移支付模型,研究发现,实施倾向于贫困地区的财政转移支付不但不会影响整体经济增长率,还会促进整体消费增长率的最大化,缩小地区间差距。在理论研究基础上,本文对财政扶贫政策的绩效进行了经验评估,发现中国对贫困县的财政扶贫政策绩效是比较显著的。本文研究结果对中国"精准扶贫"战略的实施和通过财政政策实现区域平衡发展有一定参考价值。The 19 th CPC National Congress report maintains that socialism with Chinese characteristics has already crossed the threshold of a“new era”,while there are still many areas that reveal deficiencies with respect to public welfare,and poverty alleviation remains a formidable task for the country.For this reason,the period between now and 2020 will be decisive in completing the construction of a moderately prosperous society in all respects.Combining the basic principles of Marxist economics with the fundamental dimension of the Chinese national context,this paper develops the anti-poverty theory of Marxism.We construct a central-local government fiscal transfer payment model based on the labour theory of value,and find that the implementation of a fiscal transfer payment policy that benefits poor areas promotes the growth of overall economic consumption and reduces the gap between regions,without slowing down the overall economic growth rate.Based on theoretical studies,we provide an empirical evaluation of the performance of a fiscal poverty alleviation policy and note that the impact of this is noticeable in poverty-stricken countries.The results of this paper have a significant reference value for the implementation of the Precision in Poverty Alleviation strategy in China and how fiscal policy can be used to achieve the balanced development of the regional economy.

关 键 词：贫政策 财政支出绩效 马克思主义 劳动价值论 

分 类 号：F091.91[经济管理—政治经济学] F126F812.45