一、财政扶贫的现状 改革开放20多年来,我国社会经济发展取得了巨大成就。在消除贫困、摆脱贫困方面创造了令世人瞩目的成绩。到2003年,农村贫困人口从1978年的2.5亿减少到了2900万,贫困发生率由原来的30％下降到3％左右。在减缓贫困的过程中,财政扶贫发挥了核心作用。从资金投入来看,自上世纪 I. Current Situation of Financial Poverty Alleviation Over the past 20-plus years of reform and opening up, China’s social and economic development has made great achievements. In the era of poverty, out of poverty has created world-renowned achievements. By 2003, the rural poor population dropped from 250 million in 1978 to 29 million, and the incidence of poverty dropped from 30% to 3%. Poverty alleviation has played a central role in poverty alleviation. From the capital investment point of view, since the last century