加拿大低收入家庭保障计划对我国的启示——从完善最低生活保障制度的视角

摘要

Canada has build up universal coverage, generous treatment of the social security system. The low income family benefits plan designed series projects for low income families in different situations, it include Tax Credits, Guaranteed Income Supplement, Child Tax Benefit, Social Houses and other personalized assistance project, at the same time the government finance the payment and the social forces, all the factors make basic realizes the Comprehensive help to low - income people. Analysis the Canadian low income family benefits plan, sum up its experience, has certain Reference to improve China~ minimum living security system.%加拿大拥有覆盖全民待遇优厚的社会保障系统，其中的低收入家庭保障计划针对低收入家庭的不同情况，设有税收减免补贴、儿童福利金、养老保障收入补贴、住房补贴等各种个性化救助项目，同时该计划以政府财政为支付保障、鼓励社会力量参与，基本实现了对低收入人群的全面救助，对加拿大社会和经济的稳定发展起到了重要作用。分析加拿大的低收入家庭保障计划，总结其先进经验，对完善我国最低生活保障制度具有一定的启示。