统筹城乡社会救助的财政政策  

Fiscal policy of urban and rural areas social assistance coordination

作　　者：刘明慧[1] 

机构地区：[1]东北财经大学财政税务学院,辽宁大连116025

出　　处：《大连海事大学学报（社会科学版）》2008年第4期19-23,共5页Journal of Dalian Maritime University(Social Science Edition)

基　　金：国家社会科学基金资助项目(05BJY089);辽宁省社会科学界联合会研究课题(2007lslktfx-69)

摘　　要：以社会救助是基本公共服务的主要内容为切入点,探讨以横向公平作为社会救助均等化衡量标准的依据。基于中国城乡社会救助资源分配的非均衡性,分析统筹城乡社会救助与政府财政责任的关系机理,并依循建立健全社会救助体系的基本思路,提出调整和完善公共财政政策的建议。Starting with social assistance as main content of basic public services, the paper discussed the rationale of horizontal equity being criterion for measuring social assistance equalization. Based on unbalanced allocation of social assistance resources between urban and rural areas in China, it analyzed the relationship between urban and rural areas coordination and public finance obligation, and put forward suggestions for fiscal policy regulation and perfection in accordance with primary ideas of establishing social assistance system.

关 键 词：社会救助 城乡统筹 财政政策 

分 类 号：F812.7[经济管理—财政学]