公共财政视角下的城乡最低生活保障制度

城乡最低生活保障制度是国家和社会为保障城乡贫困人口的基本生活而建立的一种社会救济制度。目前，中国的城乡低保制度存在着资金筹集主体缺位，基层政府财政亏损严重，管理难度大等现象及一些具体的制度运行问题。应切实加大中央财政的转移支付力度，加强低保制度的规范化、法制化，实现城乡低保制度一体化。建立综合性的社会救助体系。实现低保工作系统化。

On the Urban and Rural Lowest Living Guarantee System in the Angle of Public Finance

The urban and rural lowest living guarantee system is a social relief system setted up for ensuring the urban and rural impoverished population's basic living standard.Now,there are many specific system operating problems,which include capital raising main body be vacant,basic government finance deficit and management difficulty.Strengthening the finance support of central government is the attention focus realizing the "whole people lowest living guarantee".So we should increase the shift pay intensity,strengthen the standardization and legalization of the lowest living guarantee system,realize the integration of urban and rural lowest living guarantee system,set up the comprehensive social aid system and realize the systemization of the lowest living guarantee job.