精准扶贫进程中的事权与支出责任问题研究

从事权与支出责任相适应视角审视我国精准扶贫进程发现,各扶贫主体职责范围尤其是精准扶贫交叉事权缺乏明确界定,将承担扶贫支出责任与履行扶贫事权混淆等同,在中央政府各职能部门以及中央与省及以下各层级政府两个维度,存在精准扶贫事权与支出责任不相适应问题。为确保我国精准扶贫战略实效,应处理好政府职能定位,在中央政府各职能部门横向层面以及中央与地方政府纵向层面,建立扶贫事权和支出责任相适应的财政体制。

Research on Intergovernmental Powers and Expenditure Responsibilities in the Process of Targeted Poverty Alleviation

From the perspective of the balance between intergovernmental powers and expenditure responsibilities in the process of targeted poverty alleviation, we can find that the poverty alleviation powers of the governments at all levels is not clearly defined, especially for governmental crossing targeted poverty alleviation powers, so fiscal expenditure responsibilities are equated with poverty alleviation powers promiscuously. And then in the horizontal and vertical dimensions of the functional departments of the central government as well as governments at the central and provincial levels and below, there exists incompatibility between powers and the fiscal expenditure responsibilities in the process of targeted poverty alleviation. In order to ensure the effectiveness of targeted poverty alleviation strategy in China, the governments should make proper function on targeted poverty alleviation, and establish a fiscal system in which the powers of poverty alleviation is matched with the fiscal expenditure responsibilities at the horizontal level of each functional departments of the central government and the vertical level of the central and local governments.