中央与地方政府间社会救助支出责任划分——理论基础、国际经验与改革思路

The Division of Expenditure on Social Assistance between Central and Local Governments:Theory,International Experience and Reform Thoughts

政府间包括社会救助在内的收入再分配职能划分,有集权与分权两种不同的理论主张。这些主张为各国多样化的社会救助实践提供了理论解释。而最优的政府间社会救助支出分担模式取决于各国的国情。据此对1999-2008年我国中央与地方财政间社会救助支出划分的科学性进行了分析,并提出了"社会救助支出责任以中央财政为主承担"等政策建议。

As to the principles of intergovernmental division of income redistribution functions,including social assistance,there are two theoretical propositions,namely,centralization and decentralization.This theoretical analysis provides a theoretical explanation for the practice of many countries.And the optimum intergovernmental share mode of the expenditure on social assistance depends on the national conditions.Based on this,the writer puts forward some policy proposals,such as,the central government should take on main responsibility of the expenditure on social assistance in China.