Studies On The Chinese Fiscal Policies On Assistance To The Vulnerable Group

The existence of social vulnerable group is an ubiquitous phenomenon in most countries. Both in developed countries and developing countries, there are a great deal of vulnerable groups. But in china, the problem has different characters in the form and causation. With establishment of market economy system since 1990's, the problem on vulnerable group is gradually obvious, and it is one of predominant threats to economic development and social stability. So to find out measure for the problem on vulnerable group is necessary.For the civilization, it is important to provide the old, the vulnerable, the valetudinarian, the disable with social security. Economists such as Marx, Smith, Adam, have discussion about it. Since 1960's, large numbers of study on it have been made at home and abroad on the precondition of exact definition of vulnerable group. The academicians abroad have made study on support for vulnerable group and concluded that the government plays a dominant role in establishing social security nets. The academicians in our country also have made analysis on its reform during the course of establishing market economy. But it is lack of profundity and systematism, especially on how to exert fiscal policy to support vulnerable groups.In theory and practice, it is important to analyze the condition of vulnerable group, and measures on fiscal policy by which the vulnerable groups will be supported to get necessary aids and share the welfare from the reform and construction in our country.In the essay, from the point of economics and finance, I make analysis on its definition, form and current state of vulnerable group in our country, then compare the fiscal policy to support them in different countries, give suggestion on how to support vulnerable group at last. Four parts is concluded in the essay.Firstly, study on the definition of vulnerable group is made. On the precondition, its form is analyzed. Following, I discuss the influence on the economic development and aid to vulnerable group in theory. Secondly, comparison between different periods in the course of reform is made, and conclusion is that the larger scale, more complex constructor and wider existence are the fact we must face now, and it is deepened in degree, the difference in standard of living between vulnerable groups and average is widened. Thirdly, study on fiscal policy on aids to vulnerable group in foreign countries is made. The condition in many developing countries and developed countries are introduced in detail from which we will learn more about aids to vulnerable group. Finally, concrete suggestion is set forth, through regressive analysis on efficiency of fiscal policy; 1 discuss the feasibility and efficiency of fiscal policy. As a result, advice is made on taxation policy and related measures to aid vulnerable groups.