摘要
新中国成立以来,在党和政府的领导下扶贫开发取得史无前例的成就,财政扶贫在中国特色社会主义贫困治理体系中处于主导和主体地位。本文从财政理论逻辑范式"由物到人"的转型出发,探究了中国财政扶贫的理论生成,即中国特色社会主义"人本财政"理论。从"人本财政"的理论逻辑出发,根据财政扶贫的启动、财政开发式扶贫、财政集中力量扶贫攻坚、财政精准扶贫精准脱贫四个阶段梳理中国财政扶贫的实践进展及其阶段性特征,并围绕"精准方略"的全过程,分析"扶持谁"、"谁来扶"、"怎么扶"、"如何退"的财政支持体系。2020年是全面打赢脱贫攻坚战的收官之年,农村绝对贫困问题将从根本上得到解决,因此"十四五"时期财政扶贫要聚焦发展不平衡、不充分的相对贫困问题,更加突出财政支持的保底性和靶向性,持续巩固脱贫成果,构建解决相对贫困的高质量减贫制度体系。
Since the founding of the People’s Republic of China,under the leadership of the party and the government,China has made unprecedented achievements in poverty alleviation and development,while financial poverty alleviation is in the leading and dominant position in the poverty governance system of socialism with Chinese characteristics.Starting from the transformation of financial theory from"material to human",this paper explores the theoretical generation of financial poverty alleviation in China,that is,the theory of"human oriented finance"of socialism with Chinese characteristics.Starting from the theoretical logic of"human oriented finance",this paper analyzes the practical progress and phased characteristics of China’s financial poverty alleviation in four stages:the start of financial poverty alleviation,financial development-oriented poverty alleviation,financial concentrated power poverty alleviation,and financial targeted poverty alleviation.And around the whole process of"precise strategy",this paper analyzes the financial support system of"who to support","who to help","how to help","how to withdraw".In 2020,the final year of winning the battle of poverty alleviation in an all-round way.The problem of absolute poverty in rural areas will be fundamentally solved.Therefore,during the"14 th five-year plan"period,financial poverty alleviation should focus on the unbalanced and inadequate development of relative poverty,pay more attention to the fundamentality and targeting of financial support,continue to consolidate the achievements of poverty alleviation,and build a high-quality poverty reduction system to solve relative poverty.
出处
《农业经济问题》
CSSCI
北大核心
2020年第10期9-18,共10页
Issues in Agricultural Economy
基金
教育部人文社会科学研究一般项目“中国城乡收入不平衡的内在逻辑及其转型研究:基于地方政府行为选择视角”(编号:19XJC790002)。
关键词
财政扶贫
人本财政
精准方略
相对贫困
“十四五”取向
Financial poverty alleviation
Human oriented finance
Precise strategy
Relative poverty
"14th Five-Year Plan"orientation
