【作者】 鲍曙光；

【导师】 姜永华；

【作者基本信息】 财政部财政科学研究所 ， 财政学， 2014， 博士

【摘要】 贫困是一个古老而沉重的话题,是一种与人类社会相伴随的现象。贫困是人类要面对的重大挑战之一,在很多国家,贫困状况随着繁荣程度上升而更趋严重。因此,消除贫困是国家和社会共同的价值追求和重要的政策目标。改革开放以来,随着国民经济的快速发展,政府开始有计划的实施大规模减贫计划,贫困人口迅速减少。按照官方贫困标准线,1978到2010年三十多年间,农村贫困人口由2.5亿减少到2688万,在如此短的时间内使如此多的人摆脱了贫困,中国在扶贫领域取得的成就无疑是史无前例的。尽管扶贫成就巨大,当前中国的扶贫任务在很多方面尚未完成,甚至在某些方面变的更加艰巨。我国贫困特征发生变化,开发式扶贫及经济减贫效率日趋降低,差距问题凸显都对扶贫提出了新要求,基本公共服务不到位已成为新阶段致贫和返贫的突出因素。对此,党和政府存在清晰的认识,在《中国农村扶贫开发纲要(2011—2020年)》中明确提出要使贫困地区“基本公共服务主要领域指标接近全国平均水平,扭转发展差距扩大趋势”。因而,本文从减贫视角研究农村基本公共服务制度,希望通过将减贫目标融入农村基本公共服务制度,使基本公共服务惠及穷人,从而适应新时期反贫困工作的需要,完善反贫困体系,提高反贫困效率。第一部分是文献综述和理论分析部分,包括第一章和第二章。第一章从贫困和农村基本公共服务两方面梳理现有文献,发现当前扶贫研究多集中于开发式扶贫,考察经济增长和收入分配对减贫的影响,但对于基本公共服务与减贫的关系以及基本公共服务政策与减贫目标衔接的研究还有待深入。第二章是相关概念和基本理论,全面总结了贫困和农村基本公共服务的相关概念,确定本文研究范围。同时梳理基本公共服务与减贫的基础理论,从理论上分析了农村基本公共服务与减贫的关系,认为基本公共服务项目与贫困指标体系存在对应关系,基本公共服务政策本身既是减贫的重要手段,又可以推动减贫机制长效化。基本公共服务从提高经济增长减贫效应,提高贫困地区农业生产率,提高贫困人口发展能力和系统消除致贫因素四方面影响减贫。第二部分是国际借鉴和启示部分,包括第三章。这部分梳理了美国、澳大利亚、日本和印度等国家的农村基本公共服务政策,总结各国实践经验及其对我国的启示,认为基本公共服务是减贫的重要手段,财政在其中起着重要作用。第三部分是我国农村扶贫模式分析和反贫困政策转变研究,包括第四章。现有农村扶贫模式的局限性、我国贫困性质演变以及经济社会发展新形势都要求我国反贫困政策调整。我国扶贫开发主要任务已经由解决温饱为主向提高发展能力、缩小发展差距转变,反贫困政策也要在扶贫开发基础上,将减贫目标纳入农村基本公共服务体系,推进基本公共服务减贫。第四部分是农村基本公共服务推进减贫的基本逻辑和路径,包括第五章。农村基本公共服务推进减贫主要着眼于提高贫困人口可行能力,主要方式是将减贫目标纳入农村基本公共服务体系。基本公共服务推进减贫需要在投入、产出和消费以及体制保障三方面体现减贫要求。投入阶段主要依赖于财政资金分配和投入过程中向贫困地区和贫困人口倾斜,基本公共服务产出和消费阶段主要依赖于考虑贫困人口需求,体制保障主要体现在以均等化为导向推进财政体制改革。本部分还分析公共财政在其中的定位和主要手段,梳理了基本公共服务促进减贫的主要政策。第五部分是我国农村基本公共服务与减贫的实证分析,包括第六章。本章从定量角度分析了农村基本公共服务与贫困的关系,研究表明基本医疗和社会保障对减贫具有重要作用,而农村基础教育是农村减贫的必要和基础性条件。当前我国农村基本公共服务体系存在供给不足、城乡非均等、地区非均等和供给成本差异大等问题,这些问题都阻碍了当前农村减贫事业发展。第六部分是农村基本公共服务体系问题的原因分析,包括第七章。这部分从财政角度分析了我国农村基本公共服务体系问题存在的根源,认为财政体制不完善是导致基本公共服务供给失衡的主要原因之一。第七部分是政策建议部分,包括第八章。这部分主张我国农村基本公共服务改革要按照非均衡、差异化路径推进,并将基本公共服务分为基本公共服务项目惠及穷人和增强贫困地区基本公共服务供给能力两大子目标和近中远三个阶段。然后,本部分从减贫目标融入农村基本公共服务体系和推进农村基本公共服务减贫的财政制度改革两方面提出相应政策建议。将减贫目标融入农村基本公共服务政策体系,重点在于制定基本公共服务政策或实施公共服务制度改革过程中兼顾穷人的需要来拓展扶贫的内容和领域,在贫困线设定、项目衔接、瞄准机制、基本公共服务可及性等方面推进减贫目标与农村公共服务体系相结合。推进农村基本公共服务减贫的财政制度改革则需要转变政府职能,在合理划分农村基本公共服务支出责任基础上,建立专项转移支付和一般性转移支付并重的转移支付体系,并推进农村基本公共服务供给多元化。更多还原

【Abstract】 China is the largest developing country in the world with more prominent national poverty. With the reform and opening up as well as the fast development of national economy, the government has begun to implement a planned mass poverty reduction plan, thus China’s poor population is rapidly reducing. According to the poverty line published by the Chinese government, from1978to2010, the rural poverty population reduced from250million to26.88million. Within such a short period, China makes so many people out of poverty, its achievements in the field of poverty alleviation turn out to be unprecedented. Despite the great achievements of China’s poverty alleviation, the current China’s poverty alleviation task is not done in many aspects, even will become more difficult in some ways. The poverty nature gradually changed and the efficiency of development-oriented poverty reduction and economic poverty reduction is increasingly lower, and thus the economic and social development presents new requirements to the poverty reduction. Lack of basic public service has become the outstanding factor of new-stage poverty and repoverty, so, in the "China’s Rural Poverty Alleviation and Development Program (2011-2020),"clearly put forward to make"the indexes of basic public service in main areas close to the national average so as to reverse development gap trend" in the poverty-stricken areas. Therefore, making basic public service system disentangle from the perspective of system and mechanism and advancing the establishment of basic public service system is of great significance. Therefore, this research, from the perspective of fiscal system of rural basic public services, hopes to embed the poverty reduction goal with the system of rural basic public services and makes basic public services benefit the poor, so as to meet the needs of the anti-poverty work in the new period, establish the anti-poverty system and improve the efficiency of anti-poverty.The first part is literature review and theoretical analysis, including chapter one and chapter two. Chapter one disentangles the existing literature from two respects:poverty analysis and rural basic public services. The study finds that the current poverty alleviation mostly concentrates on development-oriented poverty alleviation and inspects the impact of the economic growth and income distribution on the poverty alleviation, but remains deeper analysis of the relations between the basic public services and poverty and poverty alleviation as well as the relations between the basic public service policy and development-oriented poverty alleviation. The second chapter includes relevant concepts and basic theories and comprehensively summarizes the relevant definitions of poverty and rural bacis public service explains the difference from the urban basic public services. In the meanwhile, it disentangling the basic theories of basic public theories and poverty alleviation and concludes that basic public service delivery should be based upon the human capital accumulation and lays stress on cultivating the self-development ability of the poverty-stricken population. This part theoretically analyzes the relationship between the rural basic public services and poverty alleviation, thinks that there exists corresponding relations between basic public service projects and poverty indicator systems basic public service is not only an important means of poverty reduction policy itself, but also can promote long-term poverty reduction mechanism. Basic public services, from four aspects influencing factors:poverty reduction effects improving the quality of economic growth, increase agricultural productivity in poor areas, improving the ability of poor population development, affects poverty reduction.The second part is the international reference and enlightenment part, including chapter three. This part reviews the policy of basic public services in rural America, Australia, Japan, India and other countries, summing up the experience of countries and its enlightenment to our country, thinks that the basic public service is the important method of reducing poverty and finance plays the key role in it.The third part is the course of development-oriented rural poverty alleviation and anti-poverty policy change research in our country, including the fourth chapter. The limitations of the current rural poverty alleviation mode and the evolution of’s poverty nature as well as the new economic and social development situation require the adjustment of poverty alleviation policies in. The main task of the development-oriented poverty alleviation in our country has shifted from adequate food and clothing to improve the ability to develop and narrow the development gap. Anti-poverty policies should also be based on development-oriented poverty alleviation advancing the development-oriented poverty alleviation organically combined with equal basic public service policy, bringing the poverty alleviation goal into the rural basic public service system.The fourth part is the basic logic and path of basic public services and poverty alleviation, including chapter5.Promoting poverty reduction in rural basic public services focuses on improving the practical ability of the poor and the main way is to bring poverty reduction goals into rural basic public services system. The promotion of basic public services in poverty reduction needs to reflect poverty reduction requirements in three aspects:input, supply and consumption and system securityInput stage mainly depend on financial capital allocation and investment in the process of leaning to poverty-stricken areas and the poor, the supply and consumption stages rely mainly on considering the poor demand. System security mainly reflects in the equalization-oriented promotion of the reform of fiscal system. This part also analyzes the public finances in the orientation and the main means, disentangling the main basic public services to promote poverty reduction policy.The fifth part is to analyze the empirical analysis of the rural basic public services and poverty reduction, including chapter6.This chapter from the perspective of quantitative analysis of the relationship between rural basic public services and poverty, studies have shown that the basic health care and social security plays an important role in poverty reduction, poverty, and rural fundamental education and infrastructure is necessary and basic conditions for the role of the rural poverty reduction. Current our country rural basic public service system supply insufficiency, the equalization between urban and rural areas, regional supply and provide cost differences big problems, these problems have hindered the development of the rural poverty reduction.The sixth part is the analysis of the causes of problems of rural basic public services system, including chapter7.This part from the point of view of financial analysis of the basic public service system in rural areas in China the root of the problem, don’t think the financial system of perfect basic public services is one of the main reasons.The seventh part is about the policy recommendations, including chapter8.This part of the claim according to China’s economic development level and financial resources, the rural basic public service system in China must advance according to the disequilibrium, differentiation method. Rural basic public service supply coverage since the childhood; Public service standards should be from low to high; Equal area equal to area in the process, and a nationwide unified planning. This chapter, the equal basic public services construction target can be divided into two subgoals:basic public service projects benefiting the poor and enhancing the basic public service delivery in poverty-stricken areas and three stages(short-term, mid-term and long-term).Then, this part from two aspects:policy and rural poverty reduction in rural basic public services and advacing the fiscal system reform of poverty reduction by the rural basic public services puts forward the corresponding policy recommendations. Blend in poverty reduction policy of rural basic public services system, the emphasis is on in all public policy or implementation in the process of the reform of the system take into account the need to expand the content of the poverty alleviation and the poor areas. Advacing the fiscal system reform of poverty reduction by the rural basic public services needs transforming the functions of governments the rural basic public services equalization system design is based on the reasonable division of basic public service expenditure responsibility, establish a classification of funding and general transfer payments to give priority to, special transfer payments as the auxiliary system of transfer payments, and build constraint and incentive mechanism, Promote the diversifications of the basic public service delivery in rural areas.更多还原