我国财政专项扶贫资金的分配、使用和效果研究

发布时间：2018-05-30 05:14

本文选题：财政专项扶贫资金 + 分配　；参考：《西南财经大学》2014年硕士论文

【摘要】：邓小平曾提出“贫穷不是社会主义”。扶贫作为中国社会主义事业的重要组成部分,是实现全面建成小康社会目标的迫切需要,事关巩固党的执政基础、事关国家长治久安、事关“中国梦”的实现。作为世界反贫困的实践中最重要国家,中国从建国之初就一直致力于彻底消灭贫困。1980年,中国中央财政设立“支援不发达地区发展资金”,可以看作中国政府专项扶贫的起点。到1986年,中国各级政府相继建立专门的扶贫工作机构,标志着中国正式开始了有计划、有组织的开发式扶贫。在此背景下,财政专项扶贫资金作为扶贫的关键手段,其分配、使用及效果受到社会各界的广泛关注。因此,科学评价当前财政专项扶贫资金分配、使用和效果,正确判断和认识当前财政专项扶贫资金在运作过程中存在的问题,探索进一步提高政府扶贫效果的途径和方法,并提出未来财政专项扶贫资金运作改革构想,更好的让财政专项扶贫资金发挥其扶贫作用,不仅具有理论意义,更重要的是对扶贫对象具有强烈的现实意义。本文在对贫困、扶贫及政府扶贫的一般理论探讨的基础上,明确政府扶贫的必要性。在列举政府在扶贫中的行为异化情况,介绍我国扶贫组织体系,明确财政扶贫资金的构成和财政专项扶贫资金的涵义,以及财政专项扶贫资金分配、使用政策的大致情况基础上,通过探究财政专项扶贫资金产生的扶贫效果与期望的差距,研究、论证了我国现行的开发式扶贫模式下财政专项扶贫资金在分配与使用中存在的项目不合理、未瞄准扶贫对象、周期时限等问题,以及产生这些问题的原因,最终针对性的提出了新时期的扶贫政策顶层设计,以及改革财政专项扶贫资金管理思路和分配使用机制构想。本文主要结论包括：一是探讨出要将对贫困人口扶持的财政专项扶贫资金和对贫困地区扶持的其他财政扶贫资金区别对待,改变过去将财政专项扶贫资金使用当成一般公共财政资金进行“普惠”式使用的方式,改变财政专项扶贫资金在实际使用过程中“扶强难扶弱”的情况。二是设想要参照农村低保对象识别等模式,建立一套合理、可行的贫困人口识别机制,并建立包含对贫困人口扶持情况在内的贫困人口和扶贫情况数据库,在此基础上确定贫困地区。三是建议将财政专项扶贫资金以建立的贫困人口数据库进行分配。对贫困地区的扶持,可由国务院扶贫开发工作领导小组及各级扶贫开发工作领导小组,协调政府相关部门在规划、项目、资金等方面进行倾斜。在拟出台的扶贫法律法规中可确定：政府各职能部门在规划(计划)中必须将区内贫困人口和贫困地区情况纳入规划(计划),并体现差异性倾斜。四是明确扶贫目标为扶贫对象在不借助外部扶持的情况下,能通过自身劳动,较长期限内能获得在扶贫标准以上,并接近(达到、超过)当地平均收入水平的收入,即什么样情况下的贫困人口可视为脱贫。五是提出通过选择清晰的、可监测、可执行的指标,建立财政专项扶贫资金以扶贫对象脱贫结果为导向的绩效考核机制。要容忍扶贫不出“政绩”。
[Abstract]:Deng Xiaoping once proposed that poverty is not socialism. Poverty alleviation, as an important part of the cause of socialism in China, is an urgent need to achieve the goal of building a well-off society in an all-round way. It is related to consolidating the party's ruling foundation, the country's long-term stability and the reality of the "Chinese dream". Since the beginning of the founding of the people's Republic of China, China has been committed to eradicating poverty in.1980 years. China's central government has set up "support for development funds in the underdeveloped areas", which can be regarded as the starting point for the special poverty alleviation of the Chinese government. By 1986, the Chinese governments at all levels established a specialized poverty alleviation work institution, which marked the formal start of a planned and organized China. Development style poverty alleviation.
In this context, the special financial support for poverty alleviation funds as the key means of poverty alleviation, its distribution, use and effect is widely concerned by the community. Therefore, the scientific evaluation of the current financial special aid for poverty allocation, the use and effect, the correct judgment and understanding of the current financial special assistance in the operation of the poor funds in the operation of the problems, to explore further The ways and means to improve the effect of the government's poverty alleviation, and to put forward the idea of the reform of the future financial special aid for the poor fund operation, and better let the financial special aid the poor fund play its role in poverty alleviation, not only have theoretical significance, but also have a strong practical significance to the object of poverty alleviation.
On the basis of the general theory of poverty, poverty alleviation and the government's poverty alleviation, this article clarifies the necessity of the government's poverty alleviation. It enumerates the dissimilation of the behavior of the government in the poverty alleviation, introduces the system of poverty alleviation in China, defines the constitution of the financial aid for poverty, and the meaning of the financial special aid for poverty alleviation, and the distribution of the special financial aid for poverty alleviation. On the basis of the general situation of the policy, through exploring the gap between the effect of poverty alleviation and the expectation generated by the special financial aid funds, this paper studies the problems of the unreasonable projects in the distribution and use of the financial special aid for poor funds under the current development type poverty alleviation mode in our country, and the problems that are not aimed at the object of poverty alleviation, the period time limit and so on, and the emergence of these questions. The reason for the problem is to put forward the top-level design of the policy of poverty alleviation in the new period, as well as the idea of reforming the management of financial special poverty alleviation funds and the mechanism of distribution and use.
The main conclusions of this paper are as follows: first, it is to discuss the difference between the special financial support funds for the poor people and the other financial aid funds supported by the poor areas, and change the way of "inclusive" use of the financial special aid for poor funds in the past as a general public finance fund, and change the special financial support for poverty alleviation. The two is to establish a set of reasonable and feasible poverty population identification mechanism, and establish a data base of poverty population and poverty alleviation, which includes the support of poor population, and on the basis of which three is to establish the poverty-stricken areas. It is proposed to allocate the special financial support for poverty alleviation funds by the poor population database. The support of the poor areas can be supported by the leadership group of the State Council and the leadership groups of the poverty alleviation and development work at all levels, and coordinate the government related departments in the aspects of planning, projects and funds. In the planning (plan), the government departments must integrate the poor and poor areas into the planning (plan) and reflect the difference. Four is to clear the target of poverty alleviation for the target of poverty alleviation without the aid of external support. The income of the local average income level, namely, the income of the local average income level, that is, the poor people in what circumstances can be seen as the poverty alleviation. Five is to put forward a performance appraisal mechanism based on the selection of clear, monitoring, executable indicators and the establishment of financial special aid for poverty alleviation for the results of poverty alleviation.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2;D632.1

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