公共财政在减贫中的职能分析与政策调整

消除贫困是人类面临的共同任务。为此国内外学者进行了长期不懈的研究，研究成果构成了当代各国制定合理战贫策略的依据。随着我国财政扶贫政策的不断完善，公共财政减贫的作用日益重要。基于此，本文通过对公共财政减贫职能取向和优势的分析，论证了“促进减贫是公共财政职能所在”的观点，并提出公共财政减贫政策的调整思路。

On function and policy of public finance in poverty reduction

Poverty reduction is the common problem of all human beings. Scholars all over the world pay much attention to this project and do much research on it. The research fruits become important basis for poverty reduction policies. Along with the improvement of Chinese policies of supporting the poor, the role of public finance become more and more important. The essay analyzes the function and policy of public finance and suggests that improving poverty reduction is the most important function of publie finance and the essay also offers some suggestions for poverty reduction.