Fiscal input is one of the major measures to alleviate poverty in China.By using panel data of 273 prefecture-level cities from 2007 to 2013,this paper studies the structural difference,spatial correlation and spatial disparity in poverty alleviation effect of fiscal expenditure.The results indicate that the poverty alleviation effect of expenditure for education,social safety and employment,agriculture,forestry and water conservancy are more significant than that of financial support for medical and health care;whereas the poverty alleviation effect of different expenditures is not the same in eastern,central,and western regions with significant spatial disparity and distinct spatial correlation.For example,the spending of education in the eastern region has most significant poverty alleviation effect,and also the spending of social safety and employment are most significant in the central region.In addition,the agriculture,forestry and water conservancy are significant in the central and western regions.As a result,the following measures are suggested to make the poverty alleviation effect efficiently: firstly,to optimize fiscal expenditure structures in lines with different regions;secondly,to combine increased input and improved external conditions;thirdly,to strengthen interregional policy coordination and collaborative action and to facilitate the spatial spillover of poverty alleviation effect of fiscal expenditures for the purpose of solving regional poverty.%财政投入是中国目前最主要的减贫手段.本文使用2007—2013年273个地级市面板数据,主要研究财政支出减贫效应的结构性差异、空间相关性和空间差异.结果表明,教育、社会保障和就业、农林水利事务等方面的财政支出减贫效应显著,而医疗卫生支出的减贫效应不显著.在东部、中部和西部三大区域,各项财政支出的减贫效应不尽相同,空间差异明显,其空间相关性也不一致.其中,东部地区教育支出的减贫效应最大,中部地区社会保障和就业支出的减贫效应最为明显,而农林水利事务支出的减贫效应在中部地区和西部地区都非常显著.因此,为了更好地发挥财政支出的减贫效应,一是要根据各区域的情况,优化财政支出结构,扩大减贫效应;二是要采取加大投入和改善外部条件相结合的方式,增大各项财政支出的减贫效应;三是要加强区域之间的政策协调和行动协同,积极促进财政支出减贫效应的空间外溢作用,解决区域性贫困问题.
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