Based on the data of the national cities in 2013 and adopting regression approach to construct two progressive empirical models, this paper studies the effects of decentralization and marketization on urban and rural minimum living assistance.The empirical results show that local financial self-sufficiency and marketization play a very significant role in the promotion of minimum living assistance.The rural minimum living assistance is more sensitive to the decentralization and marketization of local finance, the expenditure of science;education, culture and public health also has a very significant positive correlation with the minimum living assistance expenditure.It is suggested to perfect the matching mechanism of between rights and responsibilities of fiscal expenditure, improving the local financial self-sufficiency, transforming government functions, and promoting marketization level.%利用2013年全国市级有关数据,采用回归方法构建两个递进实证计量模型,考察地方财政分权、市场化对城乡低保救助水平的影响.实证结果表明,地方财政自给度和市场化水平均对低保救助有非常显著的促进作用,农村低保救助相对城市对地方财政分权和市场化的敏感度更高,科教文卫支出对低保救助支出存在非常显著的良性互动关系.建议进一步完善事权与财政支出责任相匹配的机制,提高地方财政自给度,同时转变政府职能,厘清政府权责边界,提升地方市场化水平.
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