农村扩中群体的家庭财务报表识别机制研究:基于浙江共同富裕先行示范区的实践探索

Identification mechanism of the potential middle-income group using rural households financial statements:Based on the exploration of Zhejiang’s pilot zone for common prosperity

基于家庭财务报表构建扩中群体识别机制对提高财政支持政策的精准性、加快实现共同富裕具有重要意义。在厘清浙江省现有扩中群体识别机制构建取得的进展与存在的不足的基础上,梳理农业经营主体家庭财务报表的编制探索、应用进展及对扩中群体识别的启示,进而提出基于家庭财务报表改进扩中群体识别指标的思路和完善识别机制的建议。分析表明,现有实践从财产、社保、职业、收入等维度构建相对富裕群体的识别指标体系并运用排除法锁定扩中群体有其合理性和推广价值,但还面临标准设置权威性与精准性欠佳、指标选取不足、缺乏动态修正机制等挑战。浙江省农业融资担保有限公司探索编制了农业经营主体家庭财务报表,对完善扩中群体识别机制产生有益启发。基于家庭财务报表识别扩中群体存在关键收入与支出数据缺乏、资产价值评估标准难统一、线下数据采集质量不高、数据动态更新与共享机制滞后等不足。鉴于此,从排除法指标调整、修正类指标补充和直接类指标拣选3个方面提出改进扩中群体识别的可能思路,并从完善农村家庭财务报表设计、改进家庭结构画像和经济画像规则、强化数字化支撑、完善配套支撑机制等方面提出政策建议。

Constructing an identification mechanism for the potential middle-income group using family financial statements is of great significance for improving the accuracy of fiscal policies and accelerating the realization of common prosperity.This article aims to clarify the progress and shortcomings of the existing identification mechanism for the potential middle-income group in Zhejiang province,and to explore the application of family financial statements for agricultural entities,as well as the implications for the identification of the potential middle-income group.Furthermore,it proposes the ideas for improving the identification indicators of the potential middle-income group based on family financial statements and also the identification mechanism.The analysis shows that the existing identification indicators for relatively affluent groups from dimensions such as property,social security,occupation,and income,and the application of exclusionary methods in identifying the potential middle-income group,has its rationality.However,it still faces challenges such as inadequate authority in standards,insufficient indicator selection,and lack of dynamic correction mechanisms.Zhejiang province has explored the family financial statements for agricultural entities,which provides valuable inspiration for improving the identification mechanism of the potential middle-income group.The identification of the potential middle-income group using family financial statements has shortcomings such as a lack of key income and expenditure data,difficulty in unifying asset valuation standards,low quality of offline data collection,and lagging data updating and sharing.Therefore,this article explores possible ideas for improving the identification of the potential middle-income group from three aspects,the adjustment of exclusionary indicators,the supplement of the corrective indicators,and the selection of direct indicators.It also proposes several policy recommendations such as improving the rural households’financial statements,enhancing the rules for family structure and economic profiles,strengthening the support from digital technology,and improving the supporting mechanisms.