财政资金“双框架”监管体系的构建——基于脱贫攻坚与乡村振兴有效衔接的视角  

On the Construction of“Double Framework”Supervision System of Fiscal Funds——Based on the Perspective of Effective Connection between Poverty Alleviation and Rural Revitalization

作　　者：于树一[1] 黄潇[2] YU Shu-yi;HUANG Xiao

机构地区：[1]中国社会科学院财经战略研究院,北京100006 [2]中国社会科学院大学经济学院,北京100006

出　　处：《北方论丛》2022年第1期116-126,172,共12页The Northern Forum

基　　金：中国社会科学院马克思主义理论学科建设与理论研究工程项目“成就与变革:党的十八大以来我国经济领域的改革研究”(2018mgchq008)。

摘　　要：脱贫攻坚战胜利收官是全面建成小康社会取得决定性成就的关键,而财政资金在脱贫攻坚的伟大历程中发挥了基础性的物质保障作用。为巩固拓展脱贫攻坚成果,实现同乡村振兴的有效衔接,中国将在五年过渡期内,保持原有政策及资金力度不减,并将原中央财政专项扶贫资金更名为"中央财政衔接推进乡村振兴补助资金",让其在以乡村振兴为平台的相对贫困治理中继续发挥基础性作用。为此,需从资金监管的角度,分别以问题和效率为导向,为这部分财政资金构建起"双框架"监管体系。一方面基于中国特色反贫困理论构建资金监管体系的理论框架,另一方面根据财政资金投入使用安全、规范的需要构建资金监管体系的实际运行框架,二者相辅相成,共同构成财政资金"双框架"监管体系,促进财政资金监管效能提升。The successful conclusion of the battle against poverty is the key to get decisive achievements in building a moderately prosperous society in all respects,and fiscal funds have played a fundamental material role in the great course of poverty alleviation.In order to consolidate and expand our achievements in poverty alleviation,and link it with rural revitalization effectively,China will maintain the original level of funding during the five-year transition period,and renamed the former special poverty alleviation funds of the central government into the subsidy funds for promoting rural revitalization linked to the central government for promoting rural implementation,which is used to support the consolidation of the achievements of poverty alleviation and the effective link of rural revitalization.Therefore,it is necessary to construct a“Double Framework”supervision system for this part of fiscal funds from the perspective of capital supervision,which is oriented by problems and efficiency.On the one hand,the theoretical framework of the fund supervision system is constructed based on the anti-poverty theory with Chinese characteristics;on the other hand,the practical operational framework of the fund supervision system is constructed according to the safe and standardized use of fiscal funds.The two complement each other and jointly constitute the“Double Framework”supervision system of financial funds,which promotes the supervision efficiency of financial funds.

关 键 词：财政资金监管 中国特色反贫困理论 脱贫攻坚 乡村振兴 

分 类 号：F323.8[经济管理—产业经济] F812.45