【摘要】 低收入群体是促进共同富裕的重点帮扶保障人群。文章采用全国农村固定观察点数据，基于生产性与福利性补贴视角，从理论和实证两方面研究了财政支农对低收入群体的帮扶效应。研究表明，财政支农促进了农村家庭收入增长，且对农村低收入家庭具有帮扶效应，即对低收入家庭的增收效应大于中高收入家庭，这有助于缩小农村居民收入差距；相对于福利性财政支农，生产性财政支农对农村低收入家庭收入增长的帮扶效应更强。机制分析表明，福利性财政支农通过提高低收入家庭成员人力资本积累水平促进了其农业生产的专业化和劳动力外出从业的职业化，进而对这类家庭产生较强的帮扶效应；生产性财政支农通过提高低收入家庭的农业生产率、劳动力外出从业偏好和规模对低收入家庭产生更显著的帮扶效应。异质性分析发现，财政支农对经济欠发达村庄、乡镇政府所在地村庄以生产经营为主要收入、主要经营农业、户主从事农业工作和受教育程度低的低收入家庭的帮扶效应更明显。文章的研究对建立农村低收入人口常态化帮扶机制和推进农村共同富裕具有重要意义。更多还原

【Abstract】 Since the reform and opening up, the government has gradually built a multi-level system of fiscal support for agriculture. As fiscal transfers to agriculture have intensified and pro-rural policies have been progressively implemented, an important question arises: Can fiscal agricultural transfers be allocated in a manner that precisely targets low-income households and thereby achieves a meaningful assistance effect?Using data from China’s National Fixed-Point Survey(NFS), this paper explores the assistance effect of fiscal support for agriculture on low-income households from the perspective of production-oriented and welfare-oriented subsidies. The findings reveal that fiscal subsidies significantly contribute to increases in rural household incomes and exhibit a clear assistance effect on low-income households. Compared with welfareoriented subsidies, production-oriented subsidies have a stronger income-boosting effect on low-income households. Mechanism testing reveals that welfare-oriented subsidies operate primarily by enhancing humancapital accumulation among members of low-income households, which in turn facilitates the professionalization of agricultural production and the occupational formalization of off-farm employment. Production-oriented subsidies work mainly by raising agricultural productivity and shifting low-income households’ preference toward off-farm employment and production-scale expansion. Heterogeneity analysis reveals that the assistance effect is particularly significant for low-income households in economically underdeveloped villages,villages where township governments are located, households whose main income comes from production and business activities, households primarily engaged in agriculture, households whose heads work in agriculture,and low-income households with low education attainment.The contributions of this paper are threefold: First, it extends the literature on the economic effect of fiscal agricultural policies. Second, it expands the theoretical framework linking fiscal agricultural policies to income distribution. Third, it highlights the differentiated functions of distinct types of fiscal support for agriculture.更多还原