为了使农村最低生活保障标准的制定能够客观真实反映农村贫困家庭的基本生活需求,在总结福建省最低生活保障制度实施、取得成效以及存在问题的基础上,采用扩展线性支出系统模型,选取代表农村贫困家庭生存权、教育权及健康权(食品消费支出、衣着消费、居住消费、文教娱乐用品及服务、医疗保健等5类)生活消费支出的数据,进行测算福建省农村最低生活保障标准.结果表明,2007-2011年福建省施行的农村最低保障标准与测算标准之间存在着差距,农村低保标准整体偏低.最后,提出结合消费水平度量贫困,建立以公共财政为主体的多元的筹资机制,完善低保资金的省级财政转移支付制度,建立城乡一体化的低保制度,健全综合性的社会救助体系等政策建议.%The implementation, achievements and existing problems of the rural minimum living guarantee system in Fujian were summarized to make it reflect the current conditions of local poor households more objectively and precisely.With extended linear expenditure system model, five categories data of life consumption expenditure referred to the survival, education and health of poor households, including food consumption, clothing consumption, house consumption, teaching and entertainment appliances and service, and medical care, were selected for the calculation on Fujian rural minimum living guarantee standard.The result showed that the existed rural minimum living guarantee standard was generally low during 2007-2011 compared to the estimated one.Therefore several policy suggestions were put forward, including measuring poverty taking consumption level into consideration, establishing multiple financing mechanism with republic finance as the main body, improving the provincial financial transfer payment system for subsistence allowance, constructing the urban and rural integration minimum livelihood guarantee system, and improving the comprehensive social assistance system.
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