财政转移支付政策与贫困治理:基本逻辑与思想转型  

Fiscal Transfer Payment Policy and Poverty Governance:Basic Logic and Ideological Transformation

作　　者：王昉[1] 燕洪 Wang Fang;Yan Hong

机构地区：[1]上海财经大学经济学院,上海200434 [2]复旦大学国际关系与公共事务学院,上海200433

出　　处：《复印报刊资料（财政与税务）》2022年第12期11-23,共13页

基　　金：国家社会科学基金一般项目(18BJL014);上海财经大学创新团队支持计划(2020110932)。

摘　　要：财政转移支付政策是我国贫困治理中的一项重要政策。财政转移支付通过财政资金与贫困治理对象的有效对接,对减少绝对贫困和相对贫困具有正向影响。改革开放以来,我国财政转移支付思想的发展和转型路径既遵循了转移支付在贫困治理中的一般性逻辑,也呈现出不同历史时期贫困治理思想演进的阶段性特征。文章从政府主导性、转移支付资金瞄准性和转移支付目标三个维度,具体考察了改革开放以来我国财政转移支付作用于贫困治理的基本逻辑和思想演变历程。研究发现:从政府主导性来看,随着贫困治理的深入,中央政府在资金分配中由初期的妥协向加强自主性宏观调控转变;从转移支付瞄准性来看,在贫困瞄准单位逐渐下移的背景下,转移支付资金的瞄准机制经历了“区域一县一村户”由面到点的调整路径;从转移支付目标来看,随着贫困理论的不断发展,财政转移支付政策从以“财力平衡”过渡到以“基本公共服务均等化”为核心的长期目标。总体而言,财政转移支付政策在不同贫困治理目标下的阶段性调整和适应性改进,进一步引导着财政转移支付思想的转型、发展和创新,有力地推动了我国实现贫困治理的历史性成就。As a core policy tool for poverty alleviation in China,fiscal transfer payment provides an important perspective to understand the poverty governance system with Chinese characteristics.A systematic review of the basic logic of China's fiscal transfer payment policy in poverty governance and the characteristics of its ideological transformation since the reform and opening up not only enriches the theoretical research of poverty governance in China,but also has important practical significance for properly evaluating the poverty alleviation effect of fiscal transfer payment.The development and transformation path of China's fiscal transfer payment thought not only follows the general logic of transfer payment in poverty alleviation,but also presents specific evolutionary characteristics of different historical periods.This paper investigates the basic logic and ideological evolution of fiscal transfer payment in China's poverty alleviation since the reform and opening up from three dimensions:government dominance,transfer payment targeting,and transfer payment goals.The findings show that:(1)From the perspective of government dominance,with the deepening of poverty governance,the central government changes from the initial"compromise"to strengthening independent macro-control in funds allocation.(2)In terms of transfer payment targeting,its mechanism experiences the adjustment of"region-county-village"from generalized to targeted measures,under the gradual downward trend of poverty targeting.(3)For transfer payment objectives,with the continuous development of anti-poverty theory,fiscal transfer payment policy has shifted its focus from"financial balance"to the long-term goal of"equalization of basic public services".Generally,the phased adjustment and adaptive improvement of transfer payment policy under different poverty governance goals have further guided the transformation,development and innovation of fiscal transfer payment thought.The contributions of this paper are as follows:(1)It provides a theoretical

关 键 词：财政转移支付 贫困治理 基本逻辑 思想转型 

分 类 号：F323.8[经济管理—产业经济] F812.8