财政工具的农村减贫效应与效率——基于三条相对贫困线的分析

Rural Poverty Reduction Effects and Effectiveness of Fiscal Instruments Based on Three Relative Poverty Lines

在实现全面脱贫的历史节点,谋划未来长期减贫战略是完成第二个百年奋斗目标的必然举措,有必要重新审视贫困标准以及整个财政体系在贫困治理中的作用。本文基于中国家庭金融调查数据,构造了综合贫困线、国际相对贫困线和脆弱性调整贫困线三种相对贫困标准,采用匿名和非匿名评价指标,综合测度了"一揽子"财政工具的减贫效应与效率。结果显示:中国财政分配体系对实现精准扶贫发挥了重要作用,各种财政工具的减贫效应显著降低了农村相对贫困的广度、深度和强度,财政增益远大于财政致贫。其中,转移支付和基本社会保险对农村相对贫困的瞄准较好,配置效率较高,而整个财政体系的FI/FGP减贫效率仍有提升空间。据此,本文提出分地区逐步采用不同相对贫困线的减贫方案,同时构建适应包容性增长的财政扶贫机制,优化贫困治理路径。

At the historic juncture when China has achieved the goal of eliminating poverty,it is necessary to re-examine poverty standards and the role of the entire fiscal system in poverty governance.Based on the data of China Household Financial Survey(CHFS2017),this article constructs three relative poverty standards,namely,comprehensive poverty line,international relative poverty line and vulnerability line,and conducts a standard financial analysis to comprehensively measure the poverty reduction effects and effectiveness of China’s public finance by using both anonymous and non-anonymous evaluation indicators.The results show that China’s fiscal redistribution system plays an important role in achieving targeted poverty alleviation.Each fiscal policy tool has significantly reduced the breadth,depth and intensity of rural relative poverty,and the fiscal gains to the poor(FGP)is much greater than the fiscal impoverishment(FI).Transfer payment and basic social insurance are well targeted for rural relative poverty,and their impact effectiveness is relatively high.However,there is still room for improvement in the FI/FGP effectiveness of the whole fiscal system.Accordingly,the study proposes a poverty reduction plan that different regions use different relative poverty lines,and constructs a fiscal poverty alleviation mechanism that adapts to inclusive growth,so as to optimize the path of poverty governance.