从脱贫攻坚到乡村振兴:财政扶贫资金有效衔接的实践探索——国家综合改革试验区案例分析  

From Poverty Alleviation to Rural Revitalization:Empirical Analysis of Effective Connection of Financial Poverty Alleviation Funds——Typical Cases Based on National Comprehensive Reform Pilot Zones

作　　者：王鑫 耿昕 夏英[3] Wang Xin;Geng Xin;Xia Ying

机构地区：[1]河北农业大学经济管理学院 [2]河北农业大学国土资源学院 [3]中国农业科学院农业经济与发展研究所

出　　处：《财政科学》2024年第4期125-138,共14页Fiscal Science

基　　金：河北农业大学引进人才科研专项任务(项目编号:YJ2023026);中国农业科学院科技创新工程(项目编号:10-IAED-03-2024)

摘　　要：如何有效使用财政扶贫资金助力乡村振兴,是现阶段脱贫攻坚成果与乡村振兴有效衔接理论研究与实践探索的重要问题。财政扶贫资金股权化改革作为提升财政扶贫资金使用效能的模式创新,取得了良好的试验试点效果,在扶贫开发中得到学术界和政策层普遍重视。基于此,本文以贵州省湄潭县、辽宁省海城市的农村改革试验区财政扶贫资金股权化改革试验项目为研究对象,总结财政扶贫资金股权化管理典型模式,提炼试点经验及面临的问题,探索以财政资金股权化方式服务乡村振兴的可行路径,为在乡村振兴中提升财政资金使用效能提供思路和方法。How to effectively use fiscal poverty alleviation funds to assist rural revitalization is an important issue that urgently needs theoretical and practical exploration to achieve the effective connection between consolidating poverty alleviation achievements and rural revitalization at the current stage.The equity reform of fiscal poverty alleviation funds,as an innovative model to improve the efficiency of fiscal poverty alleviation fund utilization,has achieved good experimental pilot results and has received widespread attention at the national and theoretical levels in poverty alleviation development.This article believes that the experience of equity manage-ment of fiscal poverty alleviation funds has practical application and reference value for the continuation of rural revitalization with fiscal poverty alleviation funds.Based on this,this article takes the equity reform experimental project of financial poverty alleviation funds in China's rural reform pilot zones undertaken by Meitan County in Guizhou Province and Haicheng City in Liaoning Province as the research object,summarizes the typical models of equity management of financial poverty alleviation funds,summarizes the pilot experiments and the problems faced,and explores feasible paths for transforming and serving rural revitalization through the equity of financial funds,to provide ideas and methods for improving the efficiency of fiscal fund utilization in rural revitalization.

关 键 词：财政扶贫资金 股权化改革 乡村振兴 衔接资金使用效能 

分 类 号：F812.2[经济管理—财政学]