CAJ | 학술논문

近年来，重庆市城乡最低生活保障制度改革取得显著成效，但规范化的财政投入机制却未相应健全。一方面，城乡低保财政投入增长迅速，通过财政转移支付促进城乡低保均等化，并实现了中央、市、区县三级财政分担城乡低保资金；但另一方面，低保覆盖面与保障水平仍有待提升，转移支付机制有待完善，分担结构有待改善。应建立低保财政投入稳定增长的长效机制，逐步建立基于因素法的城乡低保转移支付制度，并建立合理的城乡低保财政责任分担机制。
근년래，중경시성향최저생활보장제도개혁취득현저성효，단규범화적재정투입궤제각미상응건전。일방면，성향저보재정투입증장신속，통과재정전이지부촉진성향저보균등화，병실현료중앙、시、구현삼급재정분담성향저보자금；단령일방면，저보복개면여보장수평잉유대제승，전이지부궤제유대완선，분담결구유대개선。응건립저보재정투입은정증장적장효궤제，축보건립기우인소법적성향저보전이지부제도，병건립합리적성향저보재정책임분담궤제。
In recent years, Chongqing＇ s urban-rural minimum living insurance reform has made progress but standardized financial investment mechanism is not perfected. On the one hand, urban-rural minimum living insurance investment rapidly increases, financial transfer payment is used to make urban-rural minimum living insurance equalization, Central government, municipal government and county government share the minimum living insurance funds. On the other hand, minimum living insurance covering areas and insurance level need to be enlarged, transfer payment mechanism needs to be perfected, and the sharing structure needs to be improved. Stable increasing mechanism of financial investment for minimum living insurance should be set up, urban-rural minimum living insurance transfer payment based on factor law should be gradually set up, and rational urban-rnral minimum living insurance sharing mechanism for financial responsibility should be set up.