财政转移支付的减贫效应研究——基于国定扶贫县的实证分析

Research on the Poverty Reduction Effect of Fiscal Transfer Payment:An Empirical Study Based on National Poverty-stricken Counties

文章以国家扶贫开发重点县为研究对象,构建多维指标体系,系统研究财政净转移支付及各类财政转移支付对贫困地区的减贫效应。研究发现:(1)财政转移对贫困人口和贫困发生率影响较为显著,并能有效提升贫困地区的人均GDP、人均财政收入和农村人均用电量等绝对指标;(2)财政转移支付未能显著提升贫困地区的人均GDP占比、人均财政收入占比和农村人均用电量占比等相对指标,且与全国平均水平相比,贫困地区不升反降,说明相对贫困问题依然较为突出;(3)分类转移支付中,税收返还、一般性转移支付以及专项转移支付的减贫效果均较为明显,且专项转移支付的减贫效果要优于一般性转移支付。根据上述研究结论,政府应将财政转移支付与“精准扶贫”体系相结合,引导财政转移支付资金向贫困人口、贫困项目倾斜,进一步提升财政转移支付的减贫效应;对贫困地区既要解决“绝对贫困”,也要解决“相对贫困”;既要注重“输血”,更要注重“造血”;同时,加大财政专项转移支付比重,以准确实现上级政府的减贫目标。

Since the reform of tax-sharing system in 1994,the central government has begun to implement large-scale fiscal transfer payment to the poor areas in central and western China,but no consensus has been reached on the effect of fiscal transfer payment on poverty reduction.However,in previous studies,public transfer payment refers to the urban public relief system,agricultural subsidies,rural old-age security,urban and rural subsistence security,etc.,not including other types of inter-governmental fiscal transfer payment;the data used are mainly from micro-survey data,and focus on the income level of poor population,household income,labor supply and so on,not involving the macroeconomic indicators of poor areas,and lacking inspection on the ability of“blood transfusion”and“blood-making”of fiscal transfer payment.In this paper,the intergovernmental fiscal transfer payment is selected as the core indicator,and it is no longer limited to the public transfer payment for families.Then,we construct a multi-dimensional index system reflecting the poverty reduction effect of poverty-stricken areas,and analyze the effect of fiscal transfer payment on poverty-stricken areas from a macro perspective.Firstly,the impact of fiscal transfer payment on absolute indicators such as poor population,poverty incidence rate,per capita GDP,rural per capita electricity consumption and total mechanical power per household in poverty-stricken areas is more significant.The poverty reduction effect of fiscal transfer payment is better,but there is also the situation that GDP grows rapidly in some regions,but the per capita financial income“does not rise but falls”,that is,the efforts of fiscal revenue are relatively low.Secondly,the effect of fiscal transfer payment on poverty reduction is not ideal or even significantly negative for the ratio of per capita GDP,per capita fiscal income and per capita electricity consumption.This shows that although fiscal transfer payment improves the absolute production and living standards of poor areas,compared with the national average level,it does not increase significantly,but decreases.Solving the problem of relative poverty is still the focus of all future work.Thirdly,in the study of classified transfer payment,the effects of tax return,general transfer payment and special transfer payment are obvious,and the effect of special transfer payment is better than that of general transfer payment.The academic value of this paper is mainly reflected in three aspects:Firstly,it is conducive to improving the current fiscal transfer payment system.Under the background of enhancing the general transfer payment and reducing the special transfer payment,we need to focus on the characteristics of poor areas,do not take“one-size-fits-all”reform measures.Secondly,it is beneficial to enhance the poverty reduction effect of fiscal transfer payment in poor areas and bring into play the use efficiency of fiscal transfer payment.Thirdly,it is conducive to objectively evaluating the poverty reduction effect of fiscal transfer payment.Through the construction of multi-dimensional index system,this paper can objectively reflect the economic development status of poverty-stricken areas and the regional gap with other regions,and provide certain reference for building a long-term mechanism to solve relative poverty in the“post-poverty era”in 2020.