我国社会救助资金不足问题分析.docVIP

我国社会救助资金不足问题分析 In this paper, the reasons for the lack of social assistance funds are divided into three aspects.First,local governments do not match the division of powers and financial authority under the tax system reform.Second, social assistance are in lower status.Third,social funding source are limited. On the basis of this, we propose to clear division between central and local governments’powers and expand local property rights, adjust the structure of financial expenditure and take the social assistance into government performance evaluation index system, strengthen the guidance for the social donation and improve charity fund-raising mechanisms to expand social funding sources. tax reform under the local government in the division of powers and financial authority does not match, and social capital source Co. three aspects to carry on the analysis, put forward to adjust the structure of fiscal expenditure and through to and perfection of to expand the source of social capital measures caused by. Based on the reasons for lack of social assistance funds, namely, disadvantaged social assistance and three aspects are analyzed, on this basis, clear division of powers between central and local and the expansion of local financial authority to and the social assistance into government performance evaluation index system, by directing the strengthening of social charity donations and. 社会救助制度是社会保障的最低层次，是社会最弱势群体的“生命线”，政府作为社会救助的责任主体，提供的社会救助资金是社会救助制度得以建立的经济基础，是实现社会救助目标的物质保障。当前我国社会救助资金的支出规模和受益面不断扩大，救助项目不断丰富，取得较好的成果，但救助资金不足造成社会救助仍然存在一些问题，包括社会救助支出规模不大、人均救助水平以及覆盖率偏低、社会救助支出的区域和城乡差异较大、资金投入缺乏稳定的内在增长机制以及财政转移支付不够规范等[1]，存在这些问题的原因主要包括分税制改革下地方政府在事权与财权划分上的不匹配、社会救助的弱势地位和资金筹集渠道单一。基于此， 分税制改革下地方政府在事权与财权划分上的不匹配 杨红燕 在中央财政支大于收，地方政府收大于支，中央要向地方政府“借钱”的背景下，我国于1994年进行了分税制改革，分税制改革要求按照事权与财权相统一的原则，按税种划分财政收入，以确定中央与地方的财政分配关系。基于事权与财权相适应的原则，将税种划分为中央税、地方税和共享税三大类，由国家税务局征收中央税和共享税，共享税中规模最大的一个税种即企业增值税，中央占其中的75%，地方占25%，而地方税则由地方税务局征收。在这样的改革下，重新定位中央与地方政府的关系，增强了中央政府的宏观调控能力，并为我国经济长远发展提供了充足的资金保证，但却也造成了事权与财