财政精准减贫:内在逻辑与保障架构

Intrinsic Logic and Secure Framework of Precise Poverty Reduction

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。

Precise poverty reduction is an important practice link relevant to the 13th Five-Year Plan implementation and realizing the objective of building a well-off society in an all-round way. The intrinsic logic relationship between precise poverty reduction and public finance makes fiscal instrument indispensible in poverty reduction. This paper constructs a comprehensive function system that includes concept dimension, object determination, subject behavior and security framework for poverty reduction.Four subsystems have both special implication and mutual cohesion, in which pro-poor growth, income distribution and equalization of public service are the presupposition theory, refined setting of poverty reduction target is a necessary condition for efficient allocation and equitable distribution of poverty reduction resources, the standardization of subject behavior constitutes a key element of coordinating mechanism, and correct means become driving force for promoting poverty governance ability.