我国适度普惠型儿童津贴制度之构建

The Construction of Moderately Inclusive Child Allowance System in China

摘要: 2021年中共中央政治局《关于优化生育政策促进人口长期均衡发展的决定》的发布，宣布我国正式进入3孩时代，但面对老龄化和少子化的社会趋势，以及完善儿童福利制度的需要，建立适度普惠性儿童津贴制度显得尤为重要。日本儿童津贴制度从1971年发展至今，已形成完善且成熟的体系。因此本文在对日本儿童津贴制度发展梳理基础上，对我国儿童津贴参考标准做出测算，提出我国应尽快建立适度普惠型儿童津贴制度。制度建立初期可首先面向家庭中第二个及其以后0~6岁的儿童发放津贴，津贴标准在每月100到300元之间。最后通过对制度财务成本进行测算，认为该标准在国家财政可承担范围之内。

Abstract: In 2021, the Political Bureau of the Central Committee of the Communist Party of China released the “Decision on Optimizing the Fertility Policy to Promote Long-Term Balanced Development of the Population”, announcing that China has officially entered an era where one family can have three children. Faced with the social trend of aging and declining birthrate, and the need of improving the child welfare, it is particularly important to establish a moderately inclusive child allowance system. The Japanese child allowance system has been developed since 1971 and has formed a complete and mature system. This paper calculates the reference standard of my country’s child allowance on the basis of sorting out the development of Japan’s child allowance system, and proposes that China should establish a moderately inclusive child allowance system as soon as possible. In the early stage of the establishment, allowances should first be given to families with the second children aged 0~6 years old, and the standards ranging from 100 to 300 yuan per month. Finally, through the calculation of the financial cost of the system, it is considered that the standard is within the scope of the national finance could afford.