财政支农资金支持资产收益扶贫的收益保障制度研究

Income Guarantee System of Financial Supporting Agriculture Funds to Support Asset Income and Poverty Alleviation

以贫困农民收益权为理论基础,通过研究资产收益扶贫的核心思想与运作方式,利用扶贫对象所持有的扶贫产业的股权份额搭建起扶贫收益的产生方式与分配方式的联系。通过作为资产收益扶贫基本内容的利益联结机制与利益分配机制引出扶贫对象收益可能面临的扶贫产业的资产经营风险和经营主体的道德风险这两个问题,从而从制度建设方面提出完善扶贫对象收益保障与风险托底的相关措施,以更好地保障资产收益扶贫的可持续运行,实现扶贫目标区域财富源泉的充分涌流,助力实现脱贫攻坚工作。

Based on the income right of poor farmers,it studied the core idea and operation mode of asset income poverty alleviation in this paper,and built the relationship between the generation mode and distribution mode of poverty alleviation income by using the share of poverty alleviation industry held by poverty alleviation objects.Through the interest connection mechanism and interest distribution mechanism,which are the basic contents of the poverty alleviation of asset income,it led to the two problems that the income of the poverty alleviation object may face,namely,the asset management risk of the poverty alleviation industry and the moral risk of the business subject,so as to put forward the relevant measures to improve the income guarantee system of the poverty alleviation object from the aspect of system construction,so as to better guarantee the poverty alleviation of asset income sustainable operation,to achieve the full flow of wealth sources in poverty alleviation target areas,and help achieve poverty alleviation.