Analysis of the current situation of the implementation of the rural minimum living security system in Gansu Prov⁃ince,based on the extended linear expenditure model,with Maslow’s hierarchy of needs theory as a guide,estimates nearly five years of rural minimum living standard in Gansu province. Found that the implementation of Rural minimum living securi⁃ty system has a wide range of coverage and low level of unreasonable phenomenon,can only meet the food needs of minimum living standard is still in a low level,and cannot meet the diversified demand of poor groups. Proposed to change the concept of relief,take positive minimum living security system road;Promote the minimum living standard and diversified demand of or⁃ganic unity;Actively expand rural minimum living fund financing channels;Strengthen the construction of the rural minimum living security system grass-roots work and other countermeasures.%本文分析了甘肃省农村低保制度的实施现状,基于扩展线性支出模型,以马斯洛需要层次理论为指导,测算甘肃省近五年的低保标准。发现农村低保制度实施存在覆盖范围广、水平低的不合理现象,仅能满足食品需求的低保标准仍处于较低水平,且无法满足贫困群体的多元需求等问题。提出低保制度实施要逐步采用积极的价值取向;促进低保标准与多元化需求的有机统一;拓展农村低保资金筹措渠道;充分重视基层工作建设等对策。
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