Abstract:
Based on the relevant data of China's fiscal expenditure from 2007 to 2018, this paper analyzes the impact and difference of fiscal expenditure structure on the anti-poverty effect of agricultural insurance from the perspectives of security financial expenditure and productive fiscal expenditure. The empirical research results show that: The overall fiscal expenditure has a significant positive correlation with the anti-poverty effect of agricultural insurance, in which the impact degree of the security expenditure is 0.755 5, and that of the productive fiscal expenditure is 0.597 2. The fiscal expenditure structure has an impact on the anti-poverty effect of agricultural insurance through three aspects; the level of agricultural insurance, agricultural production scale and agricultural loan amount. The effects of security expenditure and productive expenditure on the severe poverty-stricken areas and poverty-stricken areas are the greatest. The income of residents in severe poverty-stricken areas and poverty-stricken areas will increase by ¥583,100 yuan and ¥116,600 yuan respectively when the security expenditure and productive expenditure raise ¥100 million yuan. Therefore, while adding the input of security fiscal expenditure, to increase the input of productive fiscal expenditure will not only benefit the anti-poverty effect of agricultural insurance, but also help to narrow the gaps of anti-poverty effect of agricultural insurance.