Poverty is a persistent disease of human society,and anti-poverty is a major event of governance and peace,a common mission of all mankind,and an essential embodiment of China’s realization of common prosperity.As the largest developing country in the world,China has made remarkable achievements in its anti-poverty efforts,forming a path of poverty alleviation with Chinese characteristics and providing practical ideas for alleviating poverty worldwide.Of course,the anti-poverty path cannot be separated from the strong support of fiscal policy.Over the years,fiscal policy has actively explored and continuously made efforts in the field of targeted poverty alleviation,which has become an important starting point for China to continuously promote the anti-poverty work.With the completion of poverty alleviation by 2020,China has eliminated absolute poverty and successfully entered the post-poverty era.Crucial for further consolidate out of poverty,ensure people out of poverty is not Chinese,through scientific testing the effect of poverty reduction effect of financial capital,and compared the anti-poverty practice of other countries and enlightenment,establish and perfect the era of poverty alleviation poverty after the long-term mechanism of fiscal policy,to perfect the anti-poverty theory with Chinese characteristics,promote the national modernization management system and management ability,Promoting the harmonious development of society has important theoretical and practical significance.This paper is divided into eight chapters and three parts according to the framework of "theory review--experience analysis--mechanism exploration".Specifically,The first part is chapter one to two,which is the "theoretical review" part.The first chapter mainly describes the background and research significance of the thesis and puts forward the main research ideas and methods on the basis of combing and summarizing the existing literature.The second chapter defines and distinguishes key concepts such as poverty,relative poverty,anti-poverty fiscal policy and targeted poverty alleviation fiscal policy,and sorts out the basic theoretical basis of poverty,anti-poverty and anti-poverty fiscal policy respectively,laying a theoretical foundation for subsequent research.The second part is chapter three to five,which is the "experience analysis" part.This part mainly uses normative analysis,data empirical analysis and comparative analysis to introduce the current situation of China’s anti-poverty fiscal policies,the implementation of China’s anti-poverty fiscal policies,and the typical practices of international anti-poverty fiscal policies,so as to accumulate empirical evidence for exploring the long-term mechanism of fiscal policies in anti-poverty work.The third chapter mainly introduces the practice of the anti-poverty fiscal policy in China,reviews the course of the anti-poverty fiscal policy,summarizes the poverty situation before and after the elimination of absolute poverty in China,and analyzes the challenges faced by the anti-poverty fiscal policy in the post-poverty era.Before the end of poverty alleviation,China’s anti-poverty work is faced with a large absolute poverty base,the relative poverty problem is prominent,income gap leads to the serious polarization of the rich and poor,and the serious unemployment problem and other objective problems.After out of poverty after the crucial,poverty alleviation in the era of society in our country,presents the relative poverty,scatter distribution,rural town,young and old sick new form,with secondary,multidimensionality,decentralized,governance object diversity,complexity factors of poverty,the task characteristics of multiplicity,anti-poverty work faces new challenges,This puts forward new requirements for the formulation of anti-poverty fiscal policy in the next stage.The fourth chapter is the empirical test of poverty reduction effect of anti-poverty fiscal policy.Based on the data collected from China Poverty Alleviation Monitoring Report and China Statistical Yearbook,a fixed effect model was constructed based on unbalanced panel data from 2010 to 2019 to evaluate the poverty alleviation effect of central financial funds and provincial poverty alleviation(supporting)funds.The empirical study shows that the poverty alleviation funds of the central government can significantly reduce the incidence of poverty,and the special poverty alleviation funds of the central government can more effectively take into account the development gap and poverty situation in different regions of the country in the allocation process.In contrast,the provincial financial fund for poverty alleviation is not obvious.There is no unified standard for provinces to allocate the provincial-level special poverty alleviation funds.Some provinces pay more attention to the actual scale of poverty population in their own provinces according to their own financial capacity,which results in the inability to evaluate the actual poverty alleviation effect of provincial-level financial poverty alleviation funds at the national level.The fifth chapter is the international comparison of anti-poverty fiscal policies,which selects the practical experience of the United States,Italy,Canada and India,in the field of anti-poverty,analyzes and compares the poverty problems and governance methods of developed and developing countries.The third part includes chapter six,seven and eight,which is the "mechanism exploration" part.Based on the characteristics of post-poverty alleviation era,this chapter plans the long-term mechanism of fiscal policy in China’s anti-poverty work.And put forward the optimized integration of various kinds of financial capital,perfecting the financial fund supervision and performance evaluation system,perfecting the central and local governance and expenditure responsibility division,building,finance system and related supporting systems and mechanisms for poverty alleviation and solid poverty mechanism linking to the strategy of rejuvenating rural construction and so on,and the full text of the summary on the research conclusion and the future.The sixth chapter is the policy suggestions of the long-term mechanism of China’s anti-poverty fiscal policy in the post-poverty era.On the basis of theoretical and empirical research,this paper sorts out the institutional framework of long-term mechanism of anti-poverty fiscal policy in post-poverty era from the aspects of guiding ideology,basic principles and governance framework,and puts forward specific policy suggestions.First of all,we should build and perfect the macro framework of China’s anti-poverty fiscal policy centering on guiding ideology and basic principles.Secondly,the governance framework changes of China’s anti-poverty fiscal policy in the context of relative poverty should be analyzed and clarified from the aspects of poverty governance subjects,governance systems,governance ideas and governance orientation.Finally,we should strengthen the division of authority and expenditure responsibility between central and local governments,strengthen the combination of poverty alleviation performance evaluation with fund allocation and budget management,and strengthen the supervision and accountability of financial poverty alleviation funds to further improve the design of anti-poverty fiscal policies in China.The seventh chapter is the design of long-term mechanism of fiscal policy in the post poverty alleviation era.We believe that the fiscal policy of the post poverty alleviation era should aim at promoting the establishment of a long-term mechanism for solving relative poverty.Maintain the continuity of policies for a period of time,gradually transition,adjust and improve,establish and improve the poverty target group identification mechanism,poverty return dynamic monitoring,early warning and assistance mechanism,stabilize the connection mechanism between poverty alleviation and Rural Revitalization Strategy,financial fund supervision and performance management mechanism,and put forward specific suggestions on improving relevant key policies.Chapter eight is the research conclusion and prospect.The conclusion of this paper is summarized,and based on the research perspective of post-poverty alleviation era,the researchability of anti-poverty policy in other fields is prospected.The research significance and innovation of this paper are as follows: First of all,from the perspective of theoretical contribution,existing scholars have conducted many analyses on specific regions,industries and groups when studying poverty issues,and their conclusions have certain limitations in terms of extensibility and replicability.Although scholars have conducted some studies on anti-poverty fiscal policies,these conclusions are based on different research perspectives and basic theories,presenting a situation of contention of a hundred schools of thought and failing to form a relatively unified research conclusion.Based on the current situation of post-poverty alleviation era in China,this paper makes theoretical analysis,empirical analysis and mechanism exploration on anti-poverty issues,which enriches the existing research results to some extent.Secondly,from the perspective of research methods and empirical results,this paper carries out research according to the steps of literature review,concept definition,theoretical review,international comparison and empirical analysis,and combs the core concept,theoretical basis and realistic background of anti-poverty issues from the perspective of fiscal policy.Research process using a large amount of firsthand data,analyzes the poverty group in the state of poverty,poverty alleviation era characteristics and poor governance challenges,and make use of the central and local financial aid-the-poor funds empirically to examine the effects on poverty reduction,based on the latest domestic situation,supplement and enrich the empirical evidence of anti-poverty fiscal policy,It provides a useful reference for future scholars and researchers in the same field.Finally,from the perspective of practical contribution,the current researches on the current situation of poverty in China,the factors causing poverty and the anti-poverty path lack in-depth excavation of the current situation in China,especially for the post-poverty alleviation era after getting rid of absolute poverty,and have not yet explored the research results with wide influence that can guide the practice.Based on the national characteristics of post-poverty era,this paper designs the anti-poverty fiscal policy system and puts forward the governance mechanism of anti-poverty fiscal policy.The research results can be used for reference to further improve China’s anti-poverty fiscal policies and solve relative poverty in the new era. |