地方全口径财政扶贫支出评估--规模、结构与变迁  

The Size and Structure of China’s Public Spending for Poverty Reduction

作　　者：杨良松[1] 周宇[1] 刘俊[2] Yang Liangsong;Zhou Yu;Liu Jun(School of Public Finance and Taxation,Southwestern University of Finance and Economics.Chengdu 611130;Economic Affairs Division of Sichuan Provincial Finance Department,Chengdu 610016)

机构地区：[1]西南财经大学财政税务学院,成都611130 [2]四川省财政厅外事外经处,成都610016

出　　处：《中国行政管理》2020年第4期21-27,共7页Chinese Public Administration

摘　　要：财政扶贫支出对精准扶贫至关重要,但已有文献主要关注农业类扶贫支出,较少探讨其他的支出。基于历年财政支出类、款、项级统计数据,本文分析了农业类扶贫支出、城乡救济与低保支出、助学金、医疗救助支出与农村危房改造等扶贫支出的科目,详细研究了各类支出的金额与结构。研究发现地方扶贫支出总量与占比均有显著增长,结构有显著变化,2007年后大致形成农业类扶贫支出、城乡救济与低保支出、助学金支出为主,医疗与住房类扶贫支出为辅的态势,但财政扶贫支出总量仍有待增加,支出绩效有待提升,尤其是支出结构需要优化、部门间协调需要强化。本文最后提出了针对性的政策建议。Local public spending plays an important role in China’s poverty reduction. Based on government finance statistics manual from 1991 to 2018,the paper focuses on the size and structure of China’s public spending for poverty reduction. Firstly,we analyze five kinds of poverty alleviation spending,including agricultural poverty alleviation spending,minimum subsistence allowances,student grant,medical relief funds,housing grant. Secondly,estimating the total amount of local poverty alleviation spending,we find that local governments increase their spending,and since 2007 minimum subsistence allowances,student grant are more important than agricultural poverty alleviation spending. Finally,the paper has some policy suggestions. On one hand,there are still many poor people in China,so governments need to increase local poverty alleviation spending. On the other hand,since there are many kinds of poverty alleviation spending,different departments need to be in good cooperation in anti-poverty works.

关 键 词：扶贫支出 支出结构 支出科目 支出绩效 

分 类 号：D035[政治法律—政治学]