党的十九大报告明确我国进入社会主义新时代，要决胜全面建成小康社会，必须深入开展脱贫攻坚，保证人民在发展中有更多的获得感，坚持精准扶贫、精准脱贫，让贫困人口和贫困地区同全国一道进入全面小康社会是我们党的庄严承诺。我国从1986年开始了中央政府主导的大规模扶贫开发历程，经过30多年扶贫开发、扶贫攻坚，解决了上亿人口的温饱问题，中国贫困问题得以根本缓解。中国是全球最早实现千年发展目标中减贫目标的发展中国家，为全球减贫事业做出了重大贡献。

随着2011年我国扶贫标准提高到2300元后，我国贫困人口又大幅度剧增，截至2018年年末我国贫困人口还有1660万人，贫困率为1.7%。要实现2020年现有贫困标准下全部贫困人口顺利退出，扶贫形势依然非常严峻。当前我国的贫困目标也由原来单纯解决温饱问题转变为“稳定实现扶贫对象不愁吃、不愁穿，保障其义务教育、基本医疗和住房”多元化的综合大扶贫目标。扶贫目标多元化、综合性对反贫困提出更高要求。只有深化大扶贫战略，全面落实精准扶贫、精准脱贫，扶贫攻坚不断向深度贫困地区挺进，才能确保2020年我国全部农村贫困人口实现脱贫，贫困县全部“摘帽”，解决区域性整体贫困。作为中国贫困人口最多、贫困面积最大、贫困程度最突出的区域，只有西部实现反贫困才能从根本上保证全国全面决胜小康目标的实现。

消除贫困是人类社会千年发展的重要目标，也是关系人类社会公平发展的基础，公平的实现过程就是一个不断向贫困宣战的过程。机会平等作为一种重要的公平观，就是要保障所有人都能站在平等竞技场上按照公平的规则进行竞争，且所有人得到的发展权利基本相同，保障其拥有的发展能力大体一致，竞争结果完全只取决于个人努力程度。

由于中国长期城乡二元发展结构，导致绝大部分农民特别是贫困农民面临发展机会不平等，权利保障不充分，发展能力匮乏，很难依靠自身努力改变不利局面。中国的贫困更多的是由机会、权利不平等造成的能力贫困，这是一种极不公平的现象。中国西部贫困地区由于自然、地理等条件限制，很难依靠自身力量站到平等竞技场上。只有通过大力高效地开展精准扶贫才能实现西部贫困地区和贫困人群的机会平等，才能保障其发展能力提高，才能更好地促进全面小康社会的建设。机会平等与精准扶贫是相辅相成的，从机会平等出发提升发展能力，才能真正改善精准扶贫的绩效，而精准扶贫的过程本身就是推进、实现机会平等的过程。

本书从两大部分展开：

第一部分分析我国贫困现状和扶贫历程。从中国贫困发展情况入手，对中国贫困标准，全国、西部、集中连片特困地区和贵州的贫困规模的发展情况进行分析，更好地展现中国贫困发展的趋势。目前中国贫困规模、贫困程度大幅度减缓，但是随着贫困标准提高，贫困形势依然严峻，只有拓宽扶贫思路，通过更高效的精准扶贫才有可能在2020年实现全部贫困人口、贫困地区的退出。通过我国的扶贫历程和扶贫成效的总结，整理出我国不同阶段、不同时期贫困主要特征和政府扶贫方向、侧重点。通过多维度指标对中国扶贫成效进行全面的解读，中国扶贫成效举世瞩目，但是依然存在贫困差距过大、不平等问题突出等问题。通过贵州省村庄、农户实地问卷调查，更全面了解中国西部贫困地区和贫困农户的发展现状和发展机会平等情况、农户主观对贫困原因的分析及对扶贫政策评价，可以帮助我们更全面地审视我国精准扶贫成效及扶贫改进方向。

第二部分分析机会平等情况及对扶贫的影响。通过文献整理对什么是机会平等、机会平等对扶贫重要性进行理论分析。从宏观政策角度分别对税收政策和财政扶贫资金的机会平等情况进行实证分析，提出财税政策如何改革更好地改善机会平等状况提高扶贫绩效的建议。分析“三化”同步对改善机会平等推动精准扶贫的重要性，模拟“三化”同步情况，提出从“三化”同步角度改善机会平等优化精准扶贫的路径。

关键词：贫困；精准扶贫；机会平等；公平

The report of the 19th National Congress of the Communist Party of China made it clear that as China enters a new era of socialism, in order to win the victory in building a moderately prosperous society in an all-round way, it is our party's solemn commitment to carry out in-depth poverty alleviation, ensure that the people have more sense of gain in development, adhere to targeted poverty alleviation and poverty alleviation, and let the poor people and poor areas join the whole country in entering a comprehensive moderately prosperous society. Since 1986, China began the process of large-scale poverty alleviation and development led by the central government, and after more than 30 years of poverty alleviation and development, the problem of food and clothing for hundreds of millions of people has been solved, and China's poverty problem has been fundamentally alleviated. China is the first developing country in the world to achieve the poverty reduction target of achieving the Millennium Development Goals, and has made significant contributions to global poverty reduction. With the increase of China's poverty alleviation standard to 2,300 yuan in 2011, the number of poor people in China has increased sharply, and by the end of 2018, there were still 16.6 million poor people in China, with a poverty rate of 1.7%. In order to achieve the smooth exit of all poor people under the existing poverty standards by 2020, the poverty alleviation situation is still very grim. At present, China's poverty goal has also changed from simply solving the problem of food and clothing to "stably realizing the diversified comprehensive poverty alleviation goal of "steadily realizing that the poverty alleviation targets do not worry about food and clothing, and ensure their compulsory education, basic medical care and housing". The diversification and comprehensiveness of poverty alleviation goals put forward higher requirements for anti-poverty. Only by deepening the strategy of large-scale poverty alleviation, fully implementing targeted poverty alleviation and targeted poverty alleviation, and continuously advancing to deeply impoverished areas can we ensure that all rural poor people in China will be lifted out of poverty by 2020, and all poor counties will be "removed" to solve regional overall poverty. As the region with the largest number of poor people, the largest poverty area, and the most prominent poverty degree in China, only the realization of anti-poverty in the western region can fundamentally guarantee the realization of the goal of a moderate prosperity in all respects for the whole country. Poverty eradication is an important goal of the millennium development of human society and the basis for the equitable development of human society. As an important concept of fairness, equality of opportunity is to ensure that all people can compete on an equal playing field according to fair rules, and that all people have basically the same right to development, that their development capacity is generally the same, and that the results of competition depend solely on the degree of individual effort. Due to China's long-term urban-rural dual development structure, the vast majority of farmers, especially poor farmers, face unequal development opportunities, insufficient protection of rights, and lack of development capacity, and it is difficult to change the unfavorable situation by relying on their own efforts. China's poverty is more about the ability poverty caused by unequal opportunities and rights, which is a deeply unfair phenomenon. Due to natural and geographical constraints, it is difficult for impoverished areas in western China to stand on the equal playing field on their own. Only by vigorously and efficiently carrying out targeted poverty alleviation can we achieve equal opportunities for poor areas and poor people in the western region, ensure the improvement of their development capacity, and better promote the construction of a moderately prosperous society in all respects. Equal opportunity and targeted poverty alleviation complement each other, and only by improving development capacity from equal opportunity can the performance of targeted poverty alleviation be truly improved, and the process of targeted poverty alleviation itself is a process of promoting and realizing equal opportunities. This book begins with two parts: the first part analyzes the current situation of poverty in China and the process of poverty alleviation. Starting from China's poverty development, this paper analyzes the development of China's poverty standards, the country, the western region, concentrated contiguous poverty-stricken areas and Guizhou, and better shows the trend of China's poverty development. At present, the scale and degree of poverty in China have been greatly reduced, but with the improvement of poverty standards, the poverty situation is still grim, and only by broadening the thinking of poverty alleviation and achieving more efficient and targeted poverty alleviation can it be possible to achieve the withdrawal of all poor people and poor areas in 2020. Through the summary of China's poverty alleviation process and poverty alleviation results, the main characteristics of poverty in different stages and periods in China and the direction and focus of government poverty alleviation are sorted out. Through a comprehensive interpretation of China's poverty alleviation performance through multi-dimensional indicators, China's poverty alleviation results have attracted worldwide attention, but there are still problems such as excessive poverty gap and prominent inequality. Through the field questionnaire survey of villages and farmers in Guizhou Province, we can have a more comprehensive understanding of the development status and equality of development opportunities of poor rural households in western China, the subjective analysis of poverty causes by farmers and the evaluation of poverty alleviation policies, which can help us more comprehensively examine the effectiveness of precise poverty alleviation in China and the direction of poverty alleviation improvement. The second part analyses equality of opportunity and its impact on poverty reduction. Through literature collation, this paper analyzes what is equal opportunity and the importance of equal opportunity to poverty alleviation. From the perspective of macro policy, the empirical analysis of the equal opportunity situation of tax policy and fiscal poverty alleviation funds is carried out, and suggestions on how to reform fiscal and taxation policies to better improve the equal opportunity situation and improve the performance of poverty alleviation are put forward. This paper analyzes the importance of the synchronization of "three modernizations" to improve equal opportunities and promote targeted poverty alleviation, simulates the synchronization of "three modernizations", and puts forward the path of improving equal opportunities and optimizing precise poverty alleviation from the perspective of "three modernizations". Keywords: poverty; targeted poverty alleviation; equal opportunities; fair（AI翻译）