近年来,我国社会救助支出规模不断扩大、受益人群不断增加、支出项目渐多元化,体现了财政收入再分配职能的增强,也提高了政府在促进社会公平和维护经济社会稳定方面的作用。但目前贫富差距依然较大的社会现实需要政府社会救助支出发挥更大的调节作用。 In recent years, the scale of social assistance expenditure in our country has been constantly expanded, the beneficiary population has been continuously increasing, and the expenditure items have diversified. This reflects the enhancement of the redistribution of fiscal revenue and the improvement of the government’s role in promoting social fairness and maintaining economic and social stability. However, at present, the social reality that the gap between rich and poor is still large needs to play a greater regulatory role in government social assistance expenditure.