摘要: 近30年来,我国社会经济体制逐步转型,新贫困群体出现。我国政府在20世纪90年代后对原有社会安全网框架进行了修补,建立起一套常规性社会救助项目,其绩效备受关注。横向公平性指标集中体现了社会救助的公平价值取向,超越了以往的经验型研究,是社会政策评估的新范式。文章以横向公平性为标准,以2003～2005年民政及各省统计年鉴数据为经验材料,对我国城乡社会安全网项目筹资水平的绩效做出评估,并为我国社会安全网项目的进一步发展提供经验证据。

关键词: 社会救助； 筹资； 横向公平性； 最低生活保障； 中央财政补助

Horizontal Equity on Financing: Performance Appraisal for the Social Assistance Programs in Urban and Rural China

Abstract: In the past 30 years, our country has experienced a social and economic system transition, and a new poor group has emerged. The government has made a series of amendments for the original social safety net framework since the 1990s and then built up a suit of general social assistance programs in urban and rural China. The performance of these programs has caught the general public’s attention. The horizontal equity index reflects the core value of social assistance—equity, which is beyond the past experience-based research method, thus it becomes a new paradigm for the social policy performance appraisal. This research will adopt the horizontal equity as an appraisal standard, and use the Chinese civil affairs yearbooks and statistical yearbooks of various provinces in the year 2003～2005 as evidence to appraise the financing performance of the urban and rural social safety net programs, and provide evidence-based conclusions to the future development of these programs.
 
Keywords: social assistance； financing； horizontal equity； minimum life guarantee； central government subsidy

文章出处：财经研究，2007年第10期