【作者】 李亮；

【导师】 肖云；

【作者基本信息】 重庆大学 ， 社会保障， 2010， 硕士

【摘要】 我国农村人口约占全国人口的60%左右,其中有相当一部分的农村人口生活水平低下。因此,建立农村最低生活保障制度,是落实科学发展观和构建社会主义和谐社会的必然要求,也是解决农村贫困人口温饱问题的重要举措。本论文较系统的分析了国内外社会救助相关制度的发展和实践情况,详细的介绍了我国农村最低生活保障制度的历史沿革、并通过访谈和问卷调查等形式深入了解根据我国农村最低生活保障制度的现状,包括在资金筹集、资金管理、资金运作方面的运行现状,提出了拓宽筹资渠道的解决方法。相关研究结果表明,我国的农村最低生活保障制度建设已经取得了很大的成绩,形成了较为完善的制度体系。但是与国外社会救助制度相比还有很大的差距;在影响农村最低生活保障制度的各指标中,最低生活保障资金的筹集是处于第一位的,而资金的筹集又与其他相关因素相互作用。农村最低生活保障资金的筹集困境在于:当前筹资主体过于单一,主要是财政支持;各级政府之间的财政责任模糊,负担比例失当;社会力量、企业投入力度不够;慈善事业作为资金筹集来源的重要渠道尚未完全打开。在农村最低生活保障资金的管理过程中,资金的发放方式和标准有不合理的地方;对资金使用的监督管理不力,这些都需要有很大程度的改进和提高。由于农村最低生活保障资金属于专款专用类型,因此,资金的市场化运作相对滞后。随着各方的重视程度加深,农村最低生活保障制度的建设都有了很大发展,然而,当前农村最低生活保障资金仍然缺乏也是一个不争的事实,单一的依靠政府提供财政支持进而完善农村最低生活保障制度有较大的难度,可以通过拓宽筹资渠道来加以解决。作为最主要的筹资主体,政府应继续保持政策倾斜,加大财政投入;各级政府应该按照实际情况,明确责任,合理负担农村最低生活保障资金的比例;建立混合筹资机制,统筹协调社会、企业,个人等各方力量;社会保障税在西方国家已成为第一大税种,在条件许可的前提下,我国可探索征收社会保障税的可行性;还应该加强对农村最低生活保障资金的监督、管理;提高其利用效率,积极寻求建立农村最低生活保障资金的市场化运作机制。更多还原

【Abstract】 Rural population count for 60% of the total,most of which are living with low standard. Setting The Rural Minimum Living Standard Security System is the necessity to fulfill the scientific concept of development and build harmonious socialist society, also it is an important mean to solve the subsistence problem of rural impoverished people.This thesis analyses the development and practical situation of the social assistance system at home and abroad; the detailed introduction of the history of The Rural Minimum Living Standard Security System in our country; further understanding of the present situation of the policy through the way of interview and questionnaire survey, including the running situation of funding-raising; fund-management; fund operation as well as giving solutions to broadening fund-raising channel.Relevant researches have shown that The Rural Minimum Living Standard Security System construction have achieved a lot and have formed consummate policy system. However, compared with the foreign policy, there is still a long way to go . among the indexes affecting the policy, the fund- raising is the priority and is interacting with the other factors. The straits of fund-raising are as follow: the fund-raising subject is single, mainly depend on finance; the financial responsibility among each leval government is vague and the proportion is not proper, society and enterprises do not do enough; charity as main source is not open. During the process of fund management, the way of fund-providing and the standard have unreasonable points; the supervision on fund use is not enough; all these problems need improvement. For the security fund is special fund for special use, the market-oriented operation is undevelopment.As more importance is placed on the The Rural Minimum Living Standard Security System , its construction have achieved a lot. However, the lack of the fund is also a truth. Only depending on the finance to proceed and consummate the policy is quite difficult, we can solve it by broadening the fund-raising channel. As the main subject , government should continue to increase finance input; each level government should hold its responsibility to take its proportion according to actual situation; build mixed fund-raising mechanism to coordinate society; enterprises and individual. Social security tax having been the biggest tax, as condition permiting ,we can explore the feasibility of collecting social security tax; besides, we should strengthen the supervision and management of the fund; improve its efficiency and seek for the market-oriented operation mechanism for the fund.更多还原