江西省城乡低保制度财政分担机制及优化研究

发布时间：2018-05-31 05:32

本文选题：城乡低保 + 财政分担　；参考：《江西财经大学》2015年硕士论文

【摘要】：发展城乡低保,既是保障贫困人民基本生活的重要措施,在社会救助工作中落实科学发展观的具体体现,也是实现全社会和谐发展、共同步入小康社会目标的必然要求。江西省分别在1997年和2006年开始普及城市和农村低保,虽然起步较晚,但是也有多年的历史,实现了全省范围的低保全覆盖。但是在另一方面,城乡低保的资金筹集问题并没有得到妥善的解决,低保资金来源渠道单一,各级财政分担没有一个科学合理的机制,因为每个地区的发展程度不一样,按照一个比例来向各级财政筹措资金很容易导致资金使用的低效率,不光会影响城乡低保工作的推进,还有可能影响地方其他经济和民生项目的建设。论文采用了理论与实证的研究方法,结合公共品理论、公共财政学理论,并从公平与效率的角度,探讨了江西省城乡最低生活保障制度财政分担机制的理论依据。通过介绍江西省城乡低保制度的总体情况,分析现阶段低保制度、财政、管理方面的状况,做出与其他省份和省内各地区低保制度的对比,归纳出江西省内低保制度的特点,详细的对江西省城乡低保制度财政分担机制现状进行分析,结合江西省内的特点,反映现行财政分担机制存在的问题。通过建立内生经济增长模型,收集江西省内各地区的城乡低保支出和财政支出数据,分析各地在现行分担机制的情况下是否处于最优支出规模。最后借鉴重庆市及湖北省有借鉴意义的财政分担制度,为完善江西省现阶段城乡低保制度财政分担机制提出了建议。本文实证分析后发现,在城市低保情况分析中,贫困县多的市,其实际支出与最优规模偏离状况更普遍,并且缺口也越大。在农村低保情况分析中,经济发展水平与低保支出呈有一定负相关性,落后地区的低保实际支出超出最优规模许多,使本来紧张的财政更加捉襟见肘;而经济水平最高的地区,其实际支出长年低于最优规模,并有缺口扩大的趋势,可能是由于注重于其他经济项目建设,而忽略了低保人的诉求。优化城乡最低生活保障支出的财政分担机制应借鉴其他地方的历史经验,从机制改革入手。在明确各级政府间的责任的前提下,建立长效可持续的财政资金筹集机制,完善资金调配的转移支付工具,科学的分析各地实际情况,改革现行的财政分担机制。最终,强化预算执行管理,建立高效严格的监督系统。
[Abstract]:The development of urban and rural minimum living standards is not only an important measure to ensure the basic life of the poor people, but also a concrete embodiment of the scientific concept of development in the work of social assistance, and an inevitable requirement for the realization of harmonious development of the whole society and the common goal of stepping into a well-off society. Jiangxi Province began to popularize urban and rural minimum living standards in 1997 and 2006 respectively. Although it started late, it also has a history of many years. On the other hand, the issue of raising funds for the urban and rural minimum living standards has not been properly resolved. The source of funding for the minimum living standard is single, and there is no scientific and reasonable mechanism for financial sharing at all levels, because the level of development in each region is different. Raising funds in proportion to all levels of finance can easily lead to inefficiencies in the use of funds, not only affecting the promotion of urban and rural subsistence work, but also affecting the construction of other local economic and livelihood projects. This paper adopts the theoretical and empirical research methods, combines the theory of public goods and the theory of public finance, and from the perspective of fairness and efficiency, discusses the theoretical basis of the financial sharing mechanism of the minimum living security system in Jiangxi Province. By introducing the general situation of the urban and rural minimum security system in Jiangxi Province, analyzing the current situation of the minimum security system, finance and management, and comparing it with those of other provinces and regions, the characteristics of the minimum security system in Jiangxi Province are summarized. This paper analyzes in detail the present situation of the financial sharing mechanism of the urban and rural minimum security system in Jiangxi Province, and reflects the problems existing in the current financial sharing mechanism according to the characteristics of Jiangxi Province. Through the establishment of endogenous economic growth model, this paper collects the data of urban and rural minimum security expenditure and fiscal expenditure in Jiangxi province, and analyzes whether the local areas are in the optimal scale of expenditure under the current sharing mechanism. Finally, some suggestions are put forward for perfecting the financial sharing mechanism of the urban and rural minimum security system in Jiangxi Province at the present stage, using the financial sharing system of Chongqing and Hubei Province for reference. After empirical analysis, it is found that in the analysis of the situation of urban minimum security, the deviation between the actual expenditure and the optimal scale is more common in the cities with more poor counties, and the more the gap is, the bigger the gap is. In the analysis of the situation of rural minimum living standard, there is a certain negative correlation between the level of economic development and the expenditure of the minimum living standard. The actual expenditure of the lowest living standard in the backward areas exceeds the optimal scale, which makes the previously tight finance more stretched, while the areas with the highest economic level, The actual expenditure is lower than the optimal scale for many years, and the gap is widening, which may be due to the focus on other economic projects, and neglect the demand of the minimum living standard. To optimize the financial sharing mechanism of the minimum living security expenditure in urban and rural areas, we should draw lessons from the historical experiences of other places and start with the reform of the mechanism. On the premise of defining the responsibility of governments at all levels, we should establish a long-term and sustainable mechanism for raising financial funds, improve the transfer payment tools for the allocation of funds, scientifically analyze the actual situation in various places, and reform the current financial sharing mechanism. Finally, strengthen budget execution management, establish efficient and strict supervision system.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D632.1;F812.45

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