CAJ | 학술논문

基于2011年中国健康与养老追踪调查（China Healthand Retirement Longitudinal Study，CHARLS）数据，本文采用财政流动剖面和财政流动矩阵两种方法测度了中国农村的财政流动，并计算了中国农村各类公共转移支付的反贫困效率。结果显示，转移支付和税费系统减少了农村不平等和贫困；虽然税费表现出了累退特性，但转移支付和税费系统作为一个整体而言是累进的；从政府转移支付的各种类看，五保户补助、无保障老人补助、低保、特困户补助及退耕还林补助这些种类的政府转移支付对贫困的瞄准较好，其减贫效率相对较高，溢出效应也相对较小；把养老金作为公共转移支付进行敏感性分析时发现，养老金亲穷人的程度较高，农业补助仍然具有亲富人的特征。
기우2011년중국건강여양로추종조사（China Healthand Retirement Longitudinal Study，CHARLS）수거，본문채용재정류동부면화재정류동구진량충방법측도료중국농촌적재정류동，병계산료중국농촌각류공공전이지부적반빈곤효솔。결과현시，전이지부화세비계통감소료농촌불평등화빈곤；수연세비표현출료루퇴특성，단전이지부화세비계통작위일개정체이언시루진적；종정부전이지부적각충류간，오보호보조、무보장노인보조、저보、특곤호보조급퇴경환림보조저사충류적정부전이지부대빈곤적묘준교호，기감빈효솔상대교고，일출효응야상대교소；파양로금작위공공전이지부진행민감성분석시발현，양로금친궁인적정도교고，농업보조잉연구유친부인적특정。
Using data 2011 of China Health and Retirement Longitudinal Study （CHARLS）, this paper asses- ses the fiscal mobility of rural China in two ways. First, we construct fiscal transition matrices. Second, we construct fiscal mobility profiles. In addition, we calculate efficiency of different kinds of public transfers on anti - Poverty. The analysis reveals that transfers and fees and taxes decrease inequality and poverty in rural China. The tax and fees and transfer system as a whole is progressive, despite it also shows regressive characteristic. Wubaohu subsidies, Pension subsidy, Dibao assistance, Tekunhu subsidies and Reforestation subsidies are better targeted to poor households, contributing to more poverty reduction and less spillover effects. When analysis was done for a sensitivity scenario in which contributory pensions are considered as pulbic transfers, we find pensions are pro - poor while agriculture subsidies are pro - rich as before.