本文選題：財(cái)政專(zhuān)項(xiàng)扶貧資金 + 分配　； 參考：《西南財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：鄧小平曾提出“貧窮不是社會(huì)主義”。扶貧作為中國(guó)社會(huì)主義事業(yè)的重要組成部分,是實(shí)現(xiàn)全面建成小康社會(huì)目標(biāo)的迫切需要,事關(guān)鞏固黨的執(zhí)政基礎(chǔ)、事關(guān)國(guó)家長(zhǎng)治久安、事關(guān)“中國(guó)夢(mèng)”的實(shí)現(xiàn)。作為世界反貧困的實(shí)踐中最重要國(guó)家,中國(guó)從建國(guó)之初就一直致力于徹底消滅貧困。1980年,中國(guó)中央財(cái)政設(shè)立“支援不發(fā)達(dá)地區(qū)發(fā)展資金”,可以看作中國(guó)政府專(zhuān)項(xiàng)扶貧的起點(diǎn)。到1986年,中國(guó)各級(jí)政府相繼建立專(zhuān)門(mén)的扶貧工作機(jī)構(gòu),標(biāo)志著中國(guó)正式開(kāi)始了有計(jì)劃、有組織的開(kāi)發(fā)式扶貧。 在此背景下,財(cái)政專(zhuān)項(xiàng)扶貧資金作為扶貧的關(guān)鍵手段,其分配、使用及效果受到社會(huì)各界的廣泛關(guān)注。因此,科學(xué)評(píng)價(jià)當(dāng)前財(cái)政專(zhuān)項(xiàng)扶貧資金分配、使用和效果,正確判斷和認(rèn)識(shí)當(dāng)前財(cái)政專(zhuān)項(xiàng)扶貧資金在運(yùn)作過(guò)程中存在的問(wèn)題,探索進(jìn)一步提高政府扶貧效果的途徑和方法,并提出未來(lái)財(cái)政專(zhuān)項(xiàng)扶貧資金運(yùn)作改革構(gòu)想,更好的讓財(cái)政專(zhuān)項(xiàng)扶貧資金發(fā)揮其扶貧作用,不僅具有理論意義,更重要的是對(duì)扶貧對(duì)象具有強(qiáng)烈的現(xiàn)實(shí)意義。 本文在對(duì)貧困、扶貧及政府扶貧的一般理論探討的基礎(chǔ)上,明確政府扶貧的必要性。在列舉政府在扶貧中的行為異化情況,介紹我國(guó)扶貧組織體系,明確財(cái)政扶貧資金的構(gòu)成和財(cái)政專(zhuān)項(xiàng)扶貧資金的涵義,以及財(cái)政專(zhuān)項(xiàng)扶貧資金分配、使用政策的大致情況基礎(chǔ)上,通過(guò)探究財(cái)政專(zhuān)項(xiàng)扶貧資金產(chǎn)生的扶貧效果與期望的差距,研究、論證了我國(guó)現(xiàn)行的開(kāi)發(fā)式扶貧模式下財(cái)政專(zhuān)項(xiàng)扶貧資金在分配與使用中存在的項(xiàng)目不合理、未瞄準(zhǔn)扶貧對(duì)象、周期時(shí)限等問(wèn)題,以及產(chǎn)生這些問(wèn)題的原因,最終針對(duì)性的提出了新時(shí)期的扶貧政策頂層設(shè)計(jì),以及改革財(cái)政專(zhuān)項(xiàng)扶貧資金管理思路和分配使用機(jī)制構(gòu)想。 本文主要結(jié)論包括：一是探討出要將對(duì)貧困人口扶持的財(cái)政專(zhuān)項(xiàng)扶貧資金和對(duì)貧困地區(qū)扶持的其他財(cái)政扶貧資金區(qū)別對(duì)待,改變過(guò)去將財(cái)政專(zhuān)項(xiàng)扶貧資金使用當(dāng)成一般公共財(cái)政資金進(jìn)行“普惠”式使用的方式,改變財(cái)政專(zhuān)項(xiàng)扶貧資金在實(shí)際使用過(guò)程中“扶強(qiáng)難扶弱”的情況。二是設(shè)想要參照農(nóng)村低保對(duì)象識(shí)別等模式,建立一套合理、可行的貧困人口識(shí)別機(jī)制,并建立包含對(duì)貧困人口扶持情況在內(nèi)的貧困人口和扶貧情況數(shù)據(jù)庫(kù),在此基礎(chǔ)上確定貧困地區(qū)。三是建議將財(cái)政專(zhuān)項(xiàng)扶貧資金以建立的貧困人口數(shù)據(jù)庫(kù)進(jìn)行分配。對(duì)貧困地區(qū)的扶持,可由國(guó)務(wù)院扶貧開(kāi)發(fā)工作領(lǐng)導(dǎo)小組及各級(jí)扶貧開(kāi)發(fā)工作領(lǐng)導(dǎo)小組,協(xié)調(diào)政府相關(guān)部門(mén)在規(guī)劃、項(xiàng)目、資金等方面進(jìn)行傾斜。在擬出臺(tái)的扶貧法律法規(guī)中可確定：政府各職能部門(mén)在規(guī)劃(計(jì)劃)中必須將區(qū)內(nèi)貧困人口和貧困地區(qū)情況納入規(guī)劃(計(jì)劃),并體現(xiàn)差異性?xún)A斜。四是明確扶貧目標(biāo)為扶貧對(duì)象在不借助外部扶持的情況下,能通過(guò)自身勞動(dòng),較長(zhǎng)期限內(nèi)能獲得在扶貧標(biāo)準(zhǔn)以上,并接近(達(dá)到、超過(guò))當(dāng)?shù)仄骄杖胨降氖杖?即什么樣情況下的貧困人口可視為脫貧。五是提出通過(guò)選擇清晰的、可監(jiān)測(cè)、可執(zhí)行的指標(biāo),建立財(cái)政專(zhuān)項(xiàng)扶貧資金以扶貧對(duì)象脫貧結(jié)果為導(dǎo)向的績(jī)效考核機(jī)制。要容忍扶貧不出“政績(jī)”。
[Abstract]:Deng Xiaoping once proposed that poverty is not socialism. Poverty alleviation, as an important part of the cause of socialism in China, is an urgent need to achieve the goal of building a well-off society in an all-round way. It is related to consolidating the party's ruling foundation, the country's long-term stability and the reality of the "Chinese dream". Since the beginning of the founding of the people's Republic of China, China has been committed to eradicating poverty in.1980 years. China's central government has set up "support for development funds in the underdeveloped areas", which can be regarded as the starting point for the special poverty alleviation of the Chinese government. By 1986, the Chinese governments at all levels established a specialized poverty alleviation work institution, which marked the formal start of a planned and organized China. Development style poverty alleviation.
In this context, the special financial support for poverty alleviation funds as the key means of poverty alleviation, its distribution, use and effect is widely concerned by the community. Therefore, the scientific evaluation of the current financial special aid for poverty allocation, the use and effect, the correct judgment and understanding of the current financial special assistance in the operation of the poor funds in the operation of the problems, to explore further The ways and means to improve the effect of the government's poverty alleviation, and to put forward the idea of the reform of the future financial special aid for the poor fund operation, and better let the financial special aid the poor fund play its role in poverty alleviation, not only have theoretical significance, but also have a strong practical significance to the object of poverty alleviation.
On the basis of the general theory of poverty, poverty alleviation and the government's poverty alleviation, this article clarifies the necessity of the government's poverty alleviation. It enumerates the dissimilation of the behavior of the government in the poverty alleviation, introduces the system of poverty alleviation in China, defines the constitution of the financial aid for poverty, and the meaning of the financial special aid for poverty alleviation, and the distribution of the special financial aid for poverty alleviation. On the basis of the general situation of the policy, through exploring the gap between the effect of poverty alleviation and the expectation generated by the special financial aid funds, this paper studies the problems of the unreasonable projects in the distribution and use of the financial special aid for poor funds under the current development type poverty alleviation mode in our country, and the problems that are not aimed at the object of poverty alleviation, the period time limit and so on, and the emergence of these questions. The reason for the problem is to put forward the top-level design of the policy of poverty alleviation in the new period, as well as the idea of reforming the management of financial special poverty alleviation funds and the mechanism of distribution and use.
The main conclusions of this paper are as follows: first, it is to discuss the difference between the special financial support funds for the poor people and the other financial aid funds supported by the poor areas, and change the way of "inclusive" use of the financial special aid for poor funds in the past as a general public finance fund, and change the special financial support for poverty alleviation. The two is to establish a set of reasonable and feasible poverty population identification mechanism, and establish a data base of poverty population and poverty alleviation, which includes the support of poor population, and on the basis of which three is to establish the poverty-stricken areas. It is proposed to allocate the special financial support for poverty alleviation funds by the poor population database. The support of the poor areas can be supported by the leadership group of the State Council and the leadership groups of the poverty alleviation and development work at all levels, and coordinate the government related departments in the aspects of planning, projects and funds. In the planning (plan), the government departments must integrate the poor and poor areas into the planning (plan) and reflect the difference. Four is to clear the target of poverty alleviation for the target of poverty alleviation without the aid of external support. The income of the local average income level, namely, the income of the local average income level, that is, the poor people in what circumstances can be seen as the poverty alleviation. Five is to put forward a performance appraisal mechanism based on the selection of clear, monitoring, executable indicators and the establishment of financial special aid for poverty alleviation for the results of poverty alleviation.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.2;D632.1

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