| After the 1990s, due to demographic changes and economic development stagnation, the western welfare states are facing an embarrassing situation that the social assistance expenditure lacked of funds, which triggered a financial crisis. This involves not only the reform of social assistance, but also the public expenditure. Financial factors have become the key factors of social assistance system, which determine it success or not. China's socialist market economy is entering a new era, not only the pursuit of rapid economic growth, but also more attention to leading people a happy life. The pursuit of more public services improve, the state's financial services have gradually tilted to the public, social assistance as an essential tool to social policy. Social assistance not only provides security and stability for the poor, but also becomes one of the most important means of Government macro-control.Social assistance as the last net of social security safety, provides the basic guarantee for the troubled life of specific members, and plays a role as groundwork. Once this safety net breaches, the crowd will miss a lot of poverty, and thus hinder the development of society and the process of reform, which will lead to social unrest, and impact on social stability and harmony. Therefore, the improvement of the social assistance expenditure system is very urgent, because it can better help those who have been trapped in poverty situation of individuals, families and social groups. To shake off the dilemma is our top priority.In this paper, normative and empirical analysis, comparison and innovation, structural analysis, qualitative analysis and quantitative analysis methods have been used, in a bid to help solve the existing problems of social assistance expenditure in China and reform measures for a more scientific and systematic study. Based on the theories of social assistance expenditure, I proceed empirical researches through the data or percentage accounted, double log regression, DEA methods to measure social assistance expenditure level in china, fiscal expenditure on social assistance level of protection and efficiency of social assistance expenditure. And find that China's fiscal expenditure on social assistance have some problems, mainly as follows: the efficiency in the total level of expenditure and financial investment is not high; the structure of social assistance expenditure is not quite rational; the growth of social assistance expenditure is slow; the actual coverage is limited; lack of an effective supervision mechanism and the segregation of duties in different government is unclear . To learn from foreign experience, and improve the system of social assistance expenditure in China, so as to make some improvement in relative policies, are very significant and meaningful tasks. |
