Poverty is a universal problem faced by human society in the process of development.Relieving and even eradicating poverty,and committing to the harmonious development and common prosperity of the whole society are the long-term goals of the international community.They are also the unshirkable historical mission of the Communist Party of China and governments at all levels.Since the reform and opening up,especially since the implementation of the "August 7th Poverty Alleviation Plan",China’s anti-poverty cause has achieved remarkable achievements.In the process of poverty alleviation in China,the government has always played an irreplaceable leading role.Through a series of policy support,it has made unremitting efforts to achieve comprehensive poverty alleviation at an early date.In recent years,the scale of investment in China’s special fiscal poverty alleviation funds has expanded rapidly,but the rate of decline in poverty rate has slowed down year by year,and the marginal benefit of poverty reduction has also decreased significantly.In 2017,there were still 30.46 million rural poor in China.As China entered the critical juncture of poverty alleviation,all sectors of the society paid close attention to the government’s poverty alleviation and anti-poverty dynamics.Under such circumstances,we will discuss the reduction of investment in special fiscal poverty alleviation funds.The poverty effect and how to improve its poverty alleviation benefits are of great significance both at the theoretical level and at the actual level.This paper explains the relevant theories of financial poverty alleviation,summarizes the current situation on input of China’s rural poverty and special fiscal poverty alleviation funds,empirically analyzes the poverty reduction effect of the special fiscal poverty alleviation funds.Finally,on the basis of this,the countermeasures and suggestions for improving the investment effect of the special fiscal poverty alleviation funds are put forward.This paper is divided into an introduction and four chapters.The introduction part mainly introduces the research background and significance of this paper,summarizes the research status at home and abroad,and explains the main content,basic ideas,research methods and possible innovations and deficiencies of this paper.The first chapter is mainly to sort out the related concepts of financial poverty alleviation,the relevant theories based on it,and the mechanism of poverty alleviation invested by the special poverty alleviation funds.The second chapter summarizes the overall poverty situation in rural areas from the basic situation,main characteristics and poverty-stricken factors of rural poverty.Then,it sorts out the policy evolution process of special fiscal poverty alleviation funds.Next,from the input scale,input structure,and regional differences,the investment profiles of the special poverty alleviation funds are introduced.Finally,the problems of the special poverty alleviation funds in the process of poverty reduction were analyzed in terms of distribution mechanism,use efficiency,evaluation system and supervision management.The third chapter empirically analyzes the poverty alleviation effect of China’s special fiscal poverty alleviation funds,mainly through the establishment of VAR and VECM model to analyze the poverty reduction effect of the overall input,and uses the gray correlation analysis method to analyze the poverty reduction effect of the sub-project.On the basis of empirical analysis,it is concluded that the poverty reduction effect of China’s special fiscal poverty alleviation funds should be improved,the poverty reduction effect of sub-projects is different,and economic development,human capital investment and income distribution are important factors affecting poverty reduction.The fourth chapter is based on the above theoretical analysis and empirical analysis,and puts forward some countermeasures and suggestions to improve the investment effect of China’s special fiscal poverty alleviation funds.Specifically,it includes strengthening the specific allocation of funds,improving the use efficiency of special poverty alleviation funds,improving the performance evaluation system of special poverty alleviation funds,and strengthening the supervision mechanism of special poverty alleviation funds. |