【作者】 廖伟；

【导师】 王雨磊；

【作者基本信息】 华南理工大学 ， 社会保障， 2020， 硕士

【副题名】财政资金专项化与农村社会救助治理新趋向研究

【摘要】 在后税费时代,国家加大了对农村的投入与培育,与此同时,也就延伸了国家对于乡村社会的治理塑造。财政资金专项化是税费改革后政府公共财政领域的典型现象,本文分析了我国农村三大主要的社会救助制度资金供给从提留统筹到财政资金专项化的调适过程,财政专项资金逐渐成为其主要的资金来源。在实施社会救助专项资金目标管理和过程控制中,本文将超越单一专项资金事本主义特点生成的农村社会救助一系列联动反应的过程称为农村社会救助联动运行机制,包括扶贫开发和农村社会救助联动运行、1+N的专项资金联动、监督和考核联动这三大联动运行过程。这种联动运行机制决定并影响着农村社会救助的治理结构和治理逻辑,引致农村社会救助治理结构上的调适,本文从技术化层面、信息化层面、考核化层面三个维度对农村社会救治理新趋势进行了归纳和提炼。本文研究发现,农村社会救助联动运行机制是财政资金专项化推进农村社会救助领域的行政延伸,其产生社会治理效益是实现了农村社会救助治理多边关系互动与协同治理,农村社会救助管理和服务进入基层公共服务站,实现一站式管理和和服务。然而,农村社会救助资金专项化也给农村社会救助治理带来一些新的治理问题。对基层治理者而言,由于我国政府预算民主监督的体制还不完善,防止基层政府资金滥用并没有一套可信并且可行的机制,一方面地方政府会把专项的社会救助资金为多个申请项目“配套”,另一方面由于中国“分级管理”、“下管一级”的块块为主的财政管理体制,来自下一级财政的社会救助支出压力诉求迫使上级财政不断调适专项转移支付的份额,而接受转移支付的一级财政又往往会以此来缩减本级支出。对农村农民而言,农村社会救助作为一项长期性的兜底保障工作,它的最终目标不是完成特定的项目,而是国家的福利再分配。社会救助资金专项化实际上造就了国家与农民关系的指标化、碎片化和个体化。本文的建议是,首先,推动农村社会救助治理技术化、信息化和考核化的结构转型。其次,发挥基层公共服务站对农村社会救助的管理和服务功能,压减专项转移支付、扩大一般性转移支付,保障基层公共服务站运行。最后,注重培育农村农民政治素养和公共参与精神。如何顺应和关照国家基层治理需求,同时提升农民政治参与,建构出一套符合城乡一体的社会救助方案,仍然是学术界和政策制定者必须持续研究和关注的议题。更多还原

【Abstract】 In the post-tax era,our country has increased its investment and cultivation in the countryside,and at the same time,it has extended the state ’s governance of rural society.The specialization of fiscal funds is a typical phenomenon in the field of government public finance after tax and fee reform.This paper analyzes the adjustment process of the three major social assistance systems in rural my country from the retention of funds to the specialization of financial funds,and financial special funds have gradually become their main means of provision.The specialization of financial funds has become its main method of provision.In the implementation of target management and process control of special funds for social assistance,this paper refers to the process of a series of linkage reactions of rural social assistance that transcend the characteristics of a single special fund capitalism as rural social assistance linkage operating mechanism,including the linkage operation of poverty alleviation and development and rural social assistance linkage,1 + N special fund linkage,supervision and assessment linkage.This linkage operation mechanism determines and influences the governance structure and governance logic of rural social assistance,resulting in the adjustment of the rural social assistance governance structure.This article summarizes and refines it from three dimensions: technical level,information level,and assessment level.This paper found that the linkage operation mechanism of rural social assistance is an administrative extension of the specialization of financial funds to promote the field of rural social assistance.The resulting social governance benefits are the realization of multilateral social interaction and collaborative governance in rural social assistance governance.Rural social assistance management and services have entered the grass-roots public service station to achieve one-stop management and service.However,the specialization of rural social assistance funds has also brought some new governance issues to rural social assistance governance.For grassroots administrators,due to the imperfect system of budgetary supervision of the Chinese government ’s budget,there is no credible and feasible mechanism to prevent the abuse of funds by the grassroots government.On the one hand,local governments will "specialize" social assistance funds for multiple application projects.On the other hand,due to China’s "hierarchical management" and "lower management level",the main financial management system comes from the next level.The pressure of social assistance expenditures on finances has forced higher-level finances to continuously adjust the share of special transfer payments,and the first-level finances that accept transfer payments often use this to reduce their expenditures.For rural peasants,rural social assistance is a long-term guarantee work.Its ultimate goal is not to complete specific projects,but to redistribution of the state’s welfare.The specialization of social assistance funds actually created the indexation,fragmentation and individualization of the relationship between the state and farmers.The recommendations of this article are,first of all,to promote the technological transformation,informatization and standardized structural transformation of rural social assistance governance.Finally,focus on cultivating rural farmers’ political literacy and public participation.How to comply with and take care of the needs of national governance,and at the same time enhance farmers’ political participation,construct a set of social assistance programs in line with the integration of urban and rural areas,is still an issue that academics and policymakers must continue to study and pay attention to.更多还原