Abstract: This paper builds the spatial panel model to analyze the spatial correlation between the output in financial support for agriculture and the incidence of poverty in all of China’s provinces from 1993 to 2012 and applies threshold panel model to study the threshold characteristics of the poverty reduction effect in public financial expenditure. The result shows the poverty reduction effect of financial support for agriculture is obvious. Financial support for agriculture and the incidence of poverty is non-equilibrium distribution in the space and the poverty reduction effect of financial support for agriculture has spatial heterogeneity. The elasticity of the poverty reduction of financial support for agriculture in northwest and southwest is large, while it is small in southeast and north. The result of threshold test shows the elasticity of the poverty reduction of financial support for agriculture increases and then decreases with the increase of rural per capita income of farmers. Conclusions In this paper have obvious implications in adjusting and improving the policy in financial support for agriculture. When the central government encourages and urges local governments to increase financial support for agriculture, the spatial heterogeneity and threshold characteristics of financial support for agriculture should be fully considered. When configuring the financial fund for agriculture, the central government should tilt to the provinces which have strong radiation or their level of rural per capita income of farmers are low, and make sure that the poverty reduction effect of financial fund for agriculture exerts to its best.

摘要： 本文构建空间面板模型检验1993-2013年我国财政支农减贫效应，并应用门槛面板模型考察财政支农减贫效应的门槛特征。研究结果表明，我国财政支农减贫效应显著，财政支农与贫困发生率在空间上呈非均衡分布，财政支农减贫效应具有明显的空间异质性，西北、西南的财政支农减贫弹性相对较大，而东南、华北弹性相对较小；门槛检验结果显示，财政支农的减贫弹性随着农民人均收入的提高，出现先增加后减小的变化规律。本文研究结论对调整和完善财政支农政策启示明显：在鼓励和督促地方政府加大财政支农力度的同时，中央政府应充分考虑财政支农减贫的空间异质性和门槛特征，在配置财政支农资金时适当向辐射力强的省份以及农民人均收入水平低的省份倾斜，确保财政支农资金的减贫效应得以最大程度地发挥。