城市最低生活保障退出机制研究

On an Exit Mechanisms in China's Urban Subsistence Allowance System

低保退出机制是城市最低生活保障制度的重要组成部分,它的建立对于完善城市最低生活保障制度意义重大。但目前低保退出机制相对滞后,制度运行中的负激励效应、低保标准较低、福利依赖、收入核定难是其主要困境所在。改革福利扣减制,实行负所得税制,建立分类救助模式与脱贫扶助体系,完善家庭收入核定手段,对低保对象实施动态管理等是构建我国城市最低生活保障退出机制的有效途径。

Being an essential part of the urban subsistence allowance system, the exit mechanism is significantly important to the improvement of the system. But the present exit mechanism lags behind the operation of the sys- tem, mainly due to its negative incentive effects, rather low standard of the allowances, difficulty in welfare de- pendency and income check. Effective measures are proposed in order to build the exit mechanism： reforming the welfare deduction system, implementing negative income tax system, establishing the classified rescue mode and poverty - reduction assistance system, improving the means to verify the household income, exercising a dynamic management is to break through obstacles.