摘要
城乡最低生活保障资金的财政分担模式全国各异,不少城市采取根据低保人员所在单位性质分别由市财政或区财政独自包干的模式。随着财政、税收等相邻制度的变迁,这种模式在运行中会出现不少弊端,因之,必须转向不再区分单位性质,而由市、区财政按某一确定比例共同分担低保资金的新模式。
The distribution model of the funds for maintaining minimum living standards for the urban and rural poor varies across China. Many cities adopt a responsibility system where the city treasury or district treasury assume the responsibility in light of the nature of the former workplace of the beneficiaries. With the transformation of the financial and tax systems, this model has showed a number of ills in its operation. Therefore, a new model regardless of the nature of the former workplace of the beneficiaries must be adopted where the city and district treasuries must jointly assume the responsibility according to a certain ratio.
出处
《五邑大学学报（社会科学版）》
2007年第1期67-70,共4页
Journal of Wuyi University(Social Sciences Edition)
关键词
城乡最低生活保障制度
低保资金
财政分担模式
Minimum living standard guarantee system
funds for guaranteeing a minimum standard of living
fiscal distribution model
