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城乡最低生活保障财政投入机制改革——以统筹城乡综合配套改革试验区重庆市为例
引用本文:曾崇碧.城乡最低生活保障财政投入机制改革——以统筹城乡综合配套改革试验区重庆市为例[J].重庆商学院学报,2009,19(5):42-46,102.
作者姓名:曾崇碧
作者单位:重庆工商大学政治与社会发展学院,重庆,400067 
基金项目:重庆市科委软科学项目(CSTC;2008CE9076)"重庆市社会救助经费保障长效机制" 
摘    要:近年来,重庆市城乡最低生活保障制度改革取得显著成效,但规范化的财政投入机制却未相应健全。一方面,城乡低保财政投入增长迅速,通过财政转移支付促进城乡低保均等化,并实现了中央、市、区县三级财政分担城乡低保资金;但另一方面,低保覆盖面与保障水平仍有待提升,转移支付机制有待完善,分担结构有待改善。应建立低保财政投入稳定增长的长效机制,逐步建立基于因素法的城乡低保转移支付制度,并建立合理的城乡低保财政责任分担机制。

关 键 词:城乡低保  公共财政  财政投入  转移支付  财政分担

On Financial Investment Mechanism Reform for Urban-Rural Minimum Living Insurance——Taking Chongqing of Overall Urban-Rural Comprehensive Matched Reform Experiment Zone as an Example
ZENG Chong-bi.On Financial Investment Mechanism Reform for Urban-Rural Minimum Living Insurance——Taking Chongqing of Overall Urban-Rural Comprehensive Matched Reform Experiment Zone as an Example[J].Journal of Chongqing Institute of Commerce,2009,19(5):42-46,102.
Authors:ZENG Chong-bi
Institution:ZENG Chong-bi(School of Politics , Social Development,Chongqing Technology , Business University,Chongqing 400067,China)
Abstract:In recent years,Chongqing's urban-rural minimum living insurance reform has made progress but standardized financial investment mechanism is not perfected.On the one hand,urban-rural minimum living insurance investment rapidly increases,financial transfer payment is used to make urban-rural minimum living insurance equalization,Central government,municipal government and county government share the minimum living insurance funds.On the other hand,minimum living insurance covering areas and insurance level n...
Keywords:urban-rural minimum living insurance  public finance  financial investment  transfer payment  shared finance  
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