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

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

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。

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 need to be enlarged, transfer payment mechanism needs to be perfected, and the sharing structure needs to be improved. Stable increasing mechanism of financial investment for minimum living insurance should be set up, urban-rural minimum living insurance transfer payment based on factor law should be gradually set up, and rational urban-rnral minimum living insurance sharing mechanism for financial responsibility should be set up.