| It is unshaken goal for governments and people around the world to eliminate poverty,realize economic prosperity and social progress.Since the Eighteenth National Congress of the Communist Party of China,poverty alleviation has become the bottom line task and landmark indicator for China to build a well-off society in an all-round way.During the Fourth Plenary Session of the 19th CPC Central Committee,it was further proposed that after the eradication of absolute poverty in 2020,the focus of China's poverty governance will shift to establishing a long-term mechanism to solve relative poverty.The realization of the poor's basic rights by the state cannot be achieved without the aid of poverty alleviation funds as a necessary material basis,so China's poverty alleviation efforts is success or not related to the poverty alleviation funds supervisionis.In practic,poverty alleviation funds operation is characterized by many points,wide coverage and diversified source channels.It is difficult to form an effective supervision system for poverty alleviation funds and an accountability mechanism for improper use of poverty alleviation funds,which due to imperfect allocation of supervision power for poverty alleviation funds.Under the background of precision poverty alleviation,this paper analyzes the practical dilemma of poverty alleviation fund supervision,and then discusses the construction of a legal system design for poverty alleviation funds supervision.The paper analyzes the national responsibility theory and principal-agent theory,which are related to the poverty alleviation funds supervision.These theories lay the foundation for poverty alleviation funds supervision and provide theoretical guidance on how to supervise poverty alleviation funds effectively.In the construction of the poverty alleviation funds supervision legal system,two clues are adopted: the first is improvement of the poverty alleviation funds supervision legal system framework,which is constructed from the supervision subject,supervision objects,supervision behavior and supervision responsibilities of poverty alleviation funds;the second is to build a whole process for poverty alleviation funds supervision legal system,which is constructed with the main problems in the poverty alleviation funds operation.Therefore,this paper establishes a“matrix”poverty alleviation funds supervision legal system,which is from the poverty alleviation funds raising end to the poverty alleviation funds using end,from the poverty alleviation funds level to the poverty alleviation projects level.For the research on the whole process supervision of the povertyalleviation funds operation,it is necessary to track the poverty alleviation practices in specific areas as a research sample.Therefore,based on the case study of Inner Mongolia,the paper sorts out and summarizes the operation status of Inner Mongolia poverty alleviation fund supervision legal system.The paper takes the construction and improvement of poverty alleviation funds as the entry point to study the poverty governance of law,and analyzes the problems and causes of poverty alleviation by a point-and-face way,then puts forward relevant suggestions.As a multiple-poverty area in China,Inner Mongolia has universal practical reference to its poverty alleviation funds supervision problems.The research in this paper not only has a certain theoretical value for the local legislation of the poverty alleviation funds supervision in Inner Mongolia,but also provides useful experience and reference for other poor areas in China,and prospects for China's legislation in poverty alleviation and development after 2020.In addition to the introduction and conclusion,the main paper is divided into six chapters.The first chapter is the basis of the full paper,based on the era of precision poverty alleviation,using the different historical stages of poverty alleviation and development in our country as the dividing standard,and analysing the system,mechanism and legal norms of poverty alleviation funds supervision in various periods,the paper determines the germination period,formation period and perfection period of the poverty alleviation funds supervision legal system.Through reviewing and sorting out the poverty alleviation funds supervision legal system,an overall evaluation of the current poverty alleviation funds supervision legal system in China is conducted.This chapter focuses on the problems that urgently need to be solved in the poverty alleviation funds supervision legal system,such as the operation safety,performance,fair distribution,legal responsibility setting and implementation of poverty alleviation funds,and uses problem-oriented research on the construction of the poverty alleviation funds supervision legal systems.The second chapter is the core of the full paper.It sorts out the theoretical basis for the poverty alleviation funds supervision systematically,and on the basis of discussing the legislative model and basic principles of the poverty alleviation funds supervision legal system,the legal framework for the poverty alleviation funds supervision has been determined,which includes poverty alleviation funds supervision subject,supervision object,supervision behavior and supervision responsibility.From the third chapter to the fifth chapter,the paper discusses the whole process supervision of the povertyalleviation funds operation.The third chapter is the supervision of poverty alleviation funds arrangement and distribution.The paper mainly studies the funding and distribution of budget poverty alleviation funds,social poverty alleviation funds and financial poverty alleviation funds.In terms of budgetary poverty alleviation funds,the paper discusses the budget supervision of fiscal poverty alleviation funds,and proposes solutions to the legal issues caused by the integration of central agricultural funds.In terms of social poverty alleviation funds,it focuses on the supervision of poverty alleviation collaborative supporting places and designated poverty alleviation units.Because such funds have significant financial capital attributes,this paper proposes the idea of incorporating poverty alleviation funds into budget supervision.In terms of financial poverty alleviation funds,it focuses on the risk prevention of poverty alleviation microfinance,puts forward ideas for improving the differential supervision of poverty alleviation microfinance and building a financial poverty alleviation risk sharing mechanism.The fourth chapter is the supervision of poverty alleviation funds use mechanism and expenditure performance.The main modes of poverty alleviation fund use mechanism include poverty alleviation administrative payment and government procurement poverty alleviation projects.For the supervision of poverty alleviation administrative payment,the paper clarifies the poverty alleviation administrative payment benefit right of the poor,and discusses the relief methods when the distribution of poverty alleviation funds is unfair.For the supervision of government procurement poverty alleviation projects,the paper researches the non-bidding procurement methods of poverty alleviation projects,the disguised financing behavior of the government in purchasing poverty alleviation services,and the whole life cycle supervision of poverty alleviation PPP projects.On this basis,the legalized approach to the performance evaluation of financial poverty alleviation funds is proposed.The fifth chapter is the after investment of the poverty alleviation funds supervision.Poverty alleviation assets are classified into types based on such factors as the funds source,asset types,asset ownership,and benefit scope,then the types and ownership of poverty alleviation assets are established.According to the characteristics of poverty alleviation assets income distribution,the poverty alleviation assets quantified of share discount are limited to the operational poverty alleviation assets.The paper clarifies the equity setting and acquisition method for quantization of share discounts,and proposes to build a dynamic supervision system for poverty alleviation assets based on the principle of “ independence of ownership andsupervision ”.The sixth chapter is the improvement of the legal responsibility and investigation mechanism of poverty alleviation funds supervision.With regard to the responsibility for the poverty alleviation funds supervision,the main scope,form and method of the legal responsibility are clarified,then the paper analyzes the alienation reasons of the legal responsibility.Furthermore,it is proposed that through the coordination of accountability mechanisms and the optimization of accountability procedures,the the effect of legal responsibility for poverty alleviation funds supervision can be improved. |
PDF Full Text Request