城乡最低生活保障资金财政分担模式研究——广东江门市个案分析

城乡最低生活保障资金的财政分担模式全国各异，不少城市采取根据低保人员所在单位性质分别由市财政或区财政独自包干的模式。随着财政、税收等相邻制度的变迁，这种模式在运行中会出现不少弊端，因之，必须转向不再区分单位性质，而由市、区财政按某一确定比例共同分担低保资金的新模式。

A Study of the Distribution Model of the Funds for Maintaining Minimum Living Standards for the Urban and Rural Poor ——A Case Study of Jiangmen.Guangdong

The distribution model of the funds for maintaining minimum living standards for the urban and rural poor varies across China. Many cities adopt a responsibility system where the city treasury or district treasury assume the responsibility in light of the nature of the former workplace of the beneficiaries. With the transformation of the financial and tax systems, this model has showed a number of ills in its operation. Therefore, a new model regardless of the nature of the former workplace of the beneficiaries must be adopted where the city and district treasuries must jointly assume the responsibility according to a certain ratio.