税费改革以后农村五保供养制度的运作及其问题——以江西为例

Operation of the Five Guarantees Supporting in Rural Areas after the Tax Reform and Its Problems——Taking Jiangxi as a Case

农村五保供养是有中国特色的农村社会保障体系的重要组成部分。以江西省为例,在税费改革以后,农村五保供养取得了突破性进展,同时也面临着如政府预算投入相对不足、农村集体经济薄弱等问题。为此,宜将五保供养资金融资集中到县级以上政府,建立多渠道的资金筹集机制,理顺政府与五保供养服务机构管理体制,将五保供养纳入经济社会发展规划,鼓励企业或社会力量经营敬老院,制定合理的五保供养层级标准,促进城乡社会救助一体化。

The Five Guarantees Supporting is an important part of rural social security system with Chinese characteristics. Taking Jiangxi as a case, it gains breakthrough progress but faces such problems as insufficient investment budget, weak collective economy in rural areas, etc. after the tax reform. So the fund financing of it should be centralized at the county and township governments or over, the multi - channel fund raising mechanism should be established, the management system of government and it should be straightened out, and it should be brought into the economic and social development plan. We should encourage enterprises or social forces to run old folks＇ homes, make a reasonable standard of it, and promote the integration of urban and rural social relief.