Research On Legal Issues Of Financial Expenditure Under The Guidance Of Precise Poverty Alleviation

Eliminating poverty,improving people's livelihood,and gradually achieving common prosperity are the essential requirements of socialism and the key to human rights and the right to subsistence.Accurate poverty alleviation is the symmetry of extensive poverty alleviation.It refers to the poverty alleviation method that implements accurate identification,precise assistance and precise management of poverty alleviation objects by using scientific and effective procedures for different poverty-stricken areas and different poverty-stricken households.The important idea of "precise poverty alleviation" was the first to make an important instruction for "seeking truth from facts,adapting to local conditions,classifying guidance,and precision poverty alleviation" for the first time when Xi Jinping visited Hunan Xiangxi in November 2013.On the basis of adhering to the principle of “precise poverty alleviation”,the 19 th National Congress of the Communist Party of China further proposed a new strategy of “precision for poverty alleviation” and effectively used the poverty alleviation funds to the place where it was used.The 19 th National Congress report proposed “comprehensive financial expenditure”.The implementation of performance management requirements,strengthen the supervision and discipline of poverty alleviation.In view of this,around the whole process of poverty alleviation funds,the budget decision-making,fund release,use management,legal supervision design accuracy and targeted system design for poverty alleviation funds are to solve the problem of low poverty alleviation in practice and pan-administration of poverty alleviation funds.The key to the behavior of a series of funds that deviate from the purpose of use,such as refining,paying off,and light supervision.This paper is divided into five parts(except for introduction and conclusion),focusing on the use of poverty alleviation funds and the current legislation on poverty alleviation expenditures,and puts forward suggestions for improvement.The first part define the related concepts.The fiscal expenditure law referred to in this article is not a general term for all laws involving fiscal expenditure,but a narrow fiscal expenditure concept from the perspective of economic law.China has put forward a poverty alleviation strategy for precise poverty alleviation,emphasizing the change of the past extensive poverty alleviation and putting forward the implementation of the "six precision" targets.The theory of precision poverty alleviation is richer than the foreign social relief system,and some foreign rules systems are available for learning.The second part discusses the compatibility of fiscal expenditure laws with precise poverty alleviation.It is discussed from the institutional level and theoretical level.The third part of the current situation analysis is to analyze the current situation of poverty alleviation funds and the status quo of poverty alleviation legislation.It points out that poverty alleviation has achieved remarkable results in overall poverty alleviation,but its expenditure has a great difference in poverty alleviation effects in different income groups in rural areas,which deviates from the precise target.In the absence of the current Basic Law on Poverty Alleviation,there are problems in the poverty alleviation legislation,the strong administrative structure and the lack of legislative standards.The fourth part is aimed at the above-mentioned poverty alleviation expenditure problem,and the author analyzes it.The abnormal proportion of expenditures in poverty alleviation projects is an important reason for the widening income gap between different income groups in rural areas and the inaccurate poverty alleviation.The poverty alleviation expenditures are not matched with farmers,lack of performance constraints,chaotic fund management,information transmission and elite seizures are equally restricting poverty alleviation efficiency.The fifth part is to improve the recommendations.Starting from the basic system of fiscal and tax expenditure,the author proposes to improve the legislative level,improve the budget law,fiscal transfer payment method,integrate the use of agriculture-related funds,and protect citizens' right to know,supervise and remedy,and build the whole process of poverty alleviation funds.A complete,precision-oriented institutional system.