中文摘要：

我国中西部255个国家级民族贫困县可以划分为生存型、温饱型和发展型贫困县，其财政支出政策绩效呈现不同特点。一是财政支出政策对三类贫困县社会资金配置均具有效率，对劳动力资源配置影响不大；二是财政支出政策只对缩小温饱型贫困县的城乡居民收入差距具有效果，对于生存型和发展型贫困县还有拉大差距的影响；三是财政支出政策对于地方经济增长和非农产业发展均具有效率。

英文摘要：

In the paper, 255 state poverty counties in the middle and western national areas are divided into the survival-based, subsistence and development-based poverty counties, which are analyzed empirically on the performance of fiscal expenditure policy. The results are that firstly fiscal expenditure policy is efficient on the allocation of social funds in three types counties, but has little effect on the allocation of labor resources; Secondly, the policy only can reduce the income gap between urban and rural residents in the subsistence poverty counties, but can widen the gap in the survival-based and development-based poverty counties; Finally, the policy is efficient on local economic growth and development of non-agricultural industries. Based on it, some suggestions are provided.