| The minimum living security system is the last "protection line and safety net" of our country’s social security system,playing an extremely important position in our country’s social security system,which guarantees the basic right of citizens to protect the low-income groups,so plays a positive role in maintaining social stability and building a harmonious society.Establishing a sound rural subsistence allowances system requires the government to invest a lot of capital,but not the more investment,the better the effect.If the current rural subsistence allowances are too large,it will inevitably bring some pressure on the local government’s finances,and will squeeze the government’s financial expenditure on other public services.And the high level of protection may also lead to the occurrence of welfare and old-age phenomenon,which lead to moral hazard and adverse selection;Lacking of expenditure will inevitably lead to a lower level of subsistence allowances,can not guarantee the basic needs of rural poor groups,making the government can not honor the commitment to the citizens,the formation of extreme poverty groups,affecting the stability of rural society and the healthy and rapid economic development.Therefore,the scientific and rational research on the financial support of the rural minimum living security in Heilongjiang province,so as to provide reasonable suggestions for the development of the rural minimum living security in Heilongjiang Province in the future.Based on the theory of welfare economics and the equalization of basic public services,from the perspective of public finance,this paper discusses the theoretical basis of financial support for rural minimum living security in Heilongjiang Province.Through the introduction of the overall operation of the rural subsistence allowances in Heilongjiang Province and the current situation of the rural subsistence allowances in Heilongjiang Province,the author puts forward the main problems of the rural subsistence allowances in Heilongjiang Province,that is,the irrational financial support structure is unreasonable and the responsibility for fiscal sharing is unclearetc..Then,using the endogenous economic growth model,through the use of Eviews8.0 software for system data analysis,analysis shows that in recent years,financial support structure for rural minimum living security is unreasonable in Heilongjiang Province.Localfinancial investment in rural subsistence allowances is in an overloaded state,and the regional structure of fiscal expenditure and urban and rural structure are obviously different and the development is extremely uneven.There is an urgent need to adjust the current rural subsidized financial support structure.At the same time,through the empirical analysis also pointed out that financial share responsibility in Heilongjiang Province is not reasonable,in the current fiscal share ratio,most of the poor counties in the province of rural subsistence allowances generally exceed its county-level financial capacity.The Scientific and reasonable financial sharing responsibility should be in accordance with the economic development level of each county and city,financial income and the proportion of the population in rural areas.the various counties and cities of the level of economic development,financial income and the proportion of rural low population and other factors to a comprehensive measure.Finally,according to the main conclusions drawn from the above analysis,giving some suggestions on how to improve the financial support for rural subsistence allowances.such as optimizing the expenditure structure of public finance,clearing the sharing of responsibilities at all levels of finance,broadening the channels for raising funds for subsistence allowances,improving the levels of financial transfer payment system and strengthening of the budget management of funds etc.. |