临时救助制度是我国社会救助体系的重要组成部分,它是对因突发性、临时性等原因造成基本生活暂时困难的城乡居民给予非定期、非定量救助的制度安排。目前,我国已经开始了临时救助制度建设的探索,通过对我国临时救助制度建设的原因与现状进行分析,进而对制度建设状况从价值取向和建制理念、制度设计、制度实施三方面进行评价,发现制度存在建制理念与功能定位不够清晰、制度设计不够公平以及实施不够有效的问题,并针对此提出了完善我国临时救助制度建设的政策思路,包括明确建制理念并据此界定制度功能,从救助对象、救助内容、救助递送和资金来源四个维度入手增强我国临时救助制度设计的公平性,以及增加制度的强制性并对其严格执行以提高实施的有效性。 The temporary assistance system is an important part of China’s social assistance system. It is an institutional arrangement that gives urban and rural residents non-regular and non-quantitative assistance for temporary relief of basic life due to sudden and temporary reasons. At present, our country has started the exploration of the construction of interim relief system. Through the analysis of the causes and current situation of the construction of interim relief system in our country, we further evaluate the status of the system construction from three aspects: the value orientation, the system construction and the system implementation. The system has the problems that the system is not clear enough, the system design is not fair enough and the implementation is not effective enough. In view of this, the author puts forward the policy ideas of perfecting the construction of the temporary assistance system in our country, including clarifying the concept of system construction and defining the function of the system, , The content of assistance, the delivery of aid and the sources of funds to start with to enhance the fairness of the design of the temporary assistance system in our country and to increase the coerciveness of the system and strictly enforce it so as to enhance the effectiveness of implementation.