777 
703党的二十届三中全会指出，要完善覆盖农村人口的常态化防止返贫致贫机制。农村低保是一项以贫困家庭为对象的重要社会保障政策，也是巩固与拓展脱贫攻坚成果的重要措施。文章基于中国社会状况综合调查（CSS）2021年数据，深入分析了最低生活保障制度对农户减贫韧性的影响。研究发现：第一，低保补助能显著提升农户减贫韧性，随着韧性标准的提高，低保补助对农户减贫韧性影响也会提高；第二，机制分析表明，低保补助通过增加家庭福利收入、提升人力资本投资影响农户减贫韧性；第三，文章构建了农户减贫韧性指标，进一步分析发现我国当前低保“瞄准效率”处在较低水平。文章认为，应完善对低保家庭的动态识别以及提高低保的“瞄准效率”。文章的研究结论对我国巩固拓展脱贫攻坚成果和低保制度完善都有重要启示。
低保促进了农户减贫韧性吗？——兼论中国低保政策的完善
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胡联, 盛迪, 朱婷. 低保促进了农户减贫韧性吗？——兼论中国低保政策的完善[J]. 财经研究, 2024, 50(9): 63-77.
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