摘要
自农村税费体制改革全面推开以来,五保供养制度由集体福利转为国家福利。这一转变克服了过去五保供养完全依赖村和乡镇经济的不确定或不稳定性,使五保供养的经费在制度上得到了更大的保障。尤其是《农村五保供养工作条例》的颁发,更使这一制度纳入了法制化的轨道。然而,在这样一个前所未有的有利形势下,很多地区出现了“应保未保”和供养标准降低等现象。究其原因主要是:五保供养的性质发生变化以后,其本身的制度化建设滞后,以及缺乏一个相应的对制度的运行进行有效监控和评估体系所致。为此,本文将对农村五保供养制度化的建设提出一个理论和操作框架。
Since the full implementation of the rural taxation reform, the five guarantees have been transformed to national benefits from collective ones. This transform has overcome the uncertainty and unsteadiness of the past five guarantees supporting which was entirely dependent on village and township economy so that the funds are more guaranteed institutionally. Especially the promulgation of Rules of Rural Five Guarantees Supporting legislated the institution. However, in many areas some households enjoying the five guarantees have not been guaranteed and the standard has been lowered. The main reason is that after the supporting changed to the national work the institutionalization of the supporting has been delayed and also an effective system of monitoring and evaluating the implementation of the institution has been lacked. Therefore, the article intends to put forward a both theoretical and operating framework of the institutionalization of the rural five guarantees supporting.
出处
《江苏社会科学》
CSSCI
北大核心
2004年第3期211-216,共6页
Jiangsu Social Sciences
关键词
中国
税费体制
农村
五保供养制度
国家福利
taxation reform
rural areas
the institution of the five guarantees supporting