财政精准减贫:内在逻辑与保障架构

发布时间：2018-06-03 00:49

本文选题：精准减贫 + 财政分配　；参考：《财政研究》2017年07期

【摘要】：精准减贫是关涉"十三五"规划任务实施与全面建设小康社会目标实现的重要实践环节。精准减贫需求与财政制度供给之间的内在逻辑关系决定了财政手段在减贫中发挥着不可替代的作用。本文认为,财政减贫是一个由理念维度、对象厘定、主体行为与保障方式构成的四位一体的综合性功能系统。四个子系统在保障架构中既有特定的意蕴,又相互衔接和支撑,益贫式增长、收入分配公平与基本公共服务均等化是贫困治理的预设性理论前提,减贫对象的精细化设定是减贫资源有效配置和分配公平的必要条件,减贫主体行为的规范化是构建贫困治理协调机制的关键环节,减贫路径的正确选择是提升贫困治理治理能力的驱动力。
[Abstract]:Accurate poverty reduction is an important practical link related to the implementation of the 13th Five-Year Plan and the realization of the goal of building a well-off society in an all-round way. The logical relationship between the demand and the supply of fiscal system determines the irreplaceable role of fiscal means in poverty reduction. This paper holds that financial poverty reduction is a comprehensive functional system composed of concept dimension, object determination, subject behavior and security mode. The four subsystems not only have specific implications, but also link up and support each other in the security framework. The presupposition of poverty governance is that the growth of poverty increasing, the equity of income distribution and the equalization of basic public services are the presupposition of poverty governance. The refinement of the target of poverty reduction is a necessary condition for the effective allocation and fair distribution of poverty reduction resources, and the standardization of the behavior of the main body of poverty reduction is the key link to construct the coordination mechanism of poverty management. The correct choice of poverty reduction path is the driving force to improve the ability of poverty management.
【作者单位】：东北财经大学财政税务学院;东北财经大学研究生院;
【基金】：财政部共建联合研究项目“中等职业教育发展财政支持政策研究”(2016153) 辽宁省财政科研基金项目“辽宁精准扶贫财政政策研究”(16B006)
【分类号】：F323.8;F812.8

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