中文摘要：

扶贫是否会引发地方政府公共支出决策的扭曲，有待实证检验。本文采用回归间断点设计方法（RDD方法），实证分析了“八七扶贫攻坚计划”（1994-2000年）对地方政府公共支出的影响。研究发现：该计划使国贫县获得了更多的财力支持，财政供养人口规模增长也更快；但其行政管理费用增长较慢，生产性和服务性公共支出增长较快。上述发现说明：扶贫导致地方政府将较多财政资金用于有助于减少贫困的生产建设和公共服务，而非行政消费。

英文摘要：

Based on the regression-discontinuity design approach, this paper empirically analyzes the effect of the 8-7 Poverty Reduction Plan on local government public spending in China. Our findings are as follows. （1） Central-government designated poor counties receive more transfers per capita and experience a relatively higher growth in the size of fiscal-dependent population. （2） Those countries have an averagely lower growth in the ratio of administration ex- penses to local public expenditures, allocate more fiscal funds to promote developments of produc- tion and education, and experience a better improvement in education level.