社会保障评论

中央财政自然灾害救助补助是在发生重大自然灾害时中央财政对地方财政的一种转移支付。自建立以来，该制度在保障受灾群众基本生活、支持灾区恢复重建和维护社会稳定方面发挥了重要作用。然而，随着经济社会发展和灾情变化，现行制度逐渐暴露出补助项目覆盖不全、标准粗放、动态调整机制缺乏等问题，导致自然灾害救助精准性不足、财政资金效益不高等问题。基于规范化、科学化、精细化、动态化的改革思路，提出优化项目设置、细化补助标准、改进基准测算方法、建立常态化动态调整机制等改革措施。实证测算结果显示，新补助标准下，补助支出并未突破现有财政预算约束，但显著提升救助制度的精准性与公平性，增强资金使用效能与制度公信力。因此，实施新标准具有可行性。

The central fiscal subsidy for natural disaster relief is a form of transfer payment from the central to local governments when major natural disasters occur. Since its establishment, the scheme has played an important role in ensuring the basic livelihoods of aff ected populations, supporting postdisaster recovery and reconstruction, and maintaining social stability. However, as socio-economic conditions and disaster profiles evolve, the current scheme has revealed several shortcomings, including incomplete coverage of eligible items, undifferentiated standards, and a lack of an institutionalised dynamic adjustment mechanism. These issues have led to insufficient targeting of disaster relief and sub-optimal efficiency in the use of public funds. Guided by a reform approach emphasising standardisation, evidence-based design, refinement, and dynamic adjustment, this paper proposes measures including optimising the portfolio of subsidy items, refining(differentiating) subsidy standards, improving the benchmark costing methodology, and establishing a regularised mechanism for dynamic updates. Empirical estimates show that, under the new subsidy standards, total expenditure remains within existing budgetary constraints while significantly improving the scheme's precision and equity, enhancing allocative efficiency and institutional credibility. Accordingly, implementation of the new standards is feasible.