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本文基于2002—2014年中国西部10省市农村地区的面板数据,运用动态面板差分广义矩估计方法,立足于民生财政的二元结构特征,深入探讨民生财政缓解西部农村地区贫困问题的效果。研究结果表明:一方面,民生财政支出及其资金的“农村倾向”投向特征对减缓贫困具有显著的促进作用;另一方面,以间接税为主要资金来源的民生财政,导致农村居民承担更加沉重的税负,不利于农村贫困人口的脱贫,但民生财政在总体上促进了农村反贫困进程。同时,西部农村地区呈现明显的贫困递延问题,地区经济发展水平、农村金融发展水平以及农村开放程度等都是减缓贫困的助力。基于此,提出增加民生财政支出、调整税收结构和改革户籍制度的政策建议。
Based on the panel data of rural areas in 10 provinces and municipalities in western China during 2002-2014, the paper uses dynamic panel difference generalized moment estimation method to study the effect of livelihood finance on poverty alleviation in western rural areas based on the dual structure of livelihood finance. The results show that: on the one hand, the characteristics of “rural tendencies” of fiscal expenditures and their funds have a significant role in alleviating poverty; on the other hand, livelihood finance, with indirect taxes as the main source of funding, has led rural residents to assume more The heavy tax burden is not conducive to poverty alleviation in rural areas, but livelihood finance in general has promoted the anti-poverty process in rural areas. At the same time, the rural western region shows obvious problems of poverty and delamination. The level of regional economic development, the level of rural finance development and the opening up of rural areas are all the aid to alleviate poverty. Based on this, it puts forward some suggestions on how to increase people’s livelihood financial expenditure, adjust tax structure and reform household registration system.