The poverty Alleviation Funds（PAF）in China consist of three types：Fiscal PAF（FPAF）from the government，funds from concerned institutions of the government，and funds from international agencies. In the funds portfolio，the FPAF are the principal part，while the funds from the concerned institutions have been increasing in recent years. The international funds play the role of introducing advanced rationales and methods for poverty alleviation.

This chapter systematically analyzes the sources，categories，amount，investment sector and regions of the FPAF from the central government.

4.1 Management of Fiscal Poverty Alleviation Funds

4.1.1 Categories and Management of Fiscal Poverty Alleviation Funds

4.1.1.1 Categories of Fiscal Poverty Alleviation Funds（FPAF）

The Fiscal Poverty Alleviation Funds（FPAF）include FPAF from central government finance and local government finance（including province，prefecture and city），the matching funds from the relevant provinces，municipalities and autonomous regions. Theoretically，matching funds at the county level should also be provided，however，in reality they are rarely in place due to the weak fiscal condition of many of the poorer counties.

The FPAF from the central government finance refer to the FPAF set aside by the state for resolving insufficient food and clothing shortages of the poor，improving living and productive conditions in poverty-stricken areas，consolidating the outcomes achieved in resolving food and clothing shortage and raising living standards and the overall quality of life of the poor population. They also enhance infrastructure development in poor rural areas，improve the eco-environment，improve the economic and cultural status in poor areas and eventually create conditions