摘要
实施乡村振兴战略是实现共同富裕目标的必由之路。财政作为国家治理的基础和重要支柱,在脱贫攻坚战中发挥了重要的保障作用,彰显了中国特色财政制度优势。在迈向第二个百年奋斗目标的新起点,实施乡村振兴战略和实现共同富裕的道路上,财政仍肩负着发挥主体和主导作用的重任。本文系统梳理了财政支持乡村振兴战略的政策演变,根据乡村振兴战略的总体目标、实施方向与推进重点,挖掘财政政策推动乡村振兴过程中面临的难点与现实挑战,从完善财政投入政策、优化财政支出政策、创新资金合作方式、推进财政科学管理等角度,提出了相关对策建议,以期为财政政策更好地支持推进乡村全面振兴,实现共同富裕目标提供指引。
Implementing the rural revitalization strategy is the inevitable path to achieving the goal of common prosperity.As the foundation and a crucial pillar of national governance,finance has played a significant role in ensuring the success of the poverty alleviation campaign,highlighting the advantages of China's fiscal system.At the new starting point of moving towards the second centenary goal,finance still shoulders the important responsibility of playing a leading and dominant role in implementing the rural revitalization strategy and achieving common prosperity.This paper systematically reviews the policy evolution of fiscal support for the rural revitalization strategy.Based on the overall goals,implementation directions,and key priorities of the rural revitalization strategy,it explores the difficulties and practical challenges faced by fiscal policies in promoting rural revitalization.From the perspectives of improving fiscal input policies,optimizing fiscal expenditure policies,innovating financial cooperation methods,and advancing scientific fiscal management,it puts forward relevant countermeasures and suggestions,with the aim of providing directional guidance for fiscal policies to better support the comprehensive revitalization of rural areas and the realization of the goal of common prosperity.
出处
《财政科学》
2025年第9期146-154,共9页
Fiscal Science
关键词
乡村振兴
共同富裕
财政政策
Rural Revitalization
Common Prosperity
Fiscal Policy
