近期,国务院发布了《关于在全国建立农村最低生活保障制度的通知》,决定2007年在全国建立农村最低生活保障制度。作为农村社会保障体系的重要组成部分,农村低保制度对于保障农村困难群众基本生活,进一步健全城乡社会救助体系以及促进社会主义新农村和和谐社会建设具有十分重要的意义。近年来,四川省财政部 Recently, the State Council promulgated the “Notice on Establishing a System of Minimum Living Guarantee for Rural People in the Whole Country” and decided to set up a rural minimum living security system throughout the country in 2007. As an important part of the rural social security system, the rural dibao system is of great significance to guarantee the basic livelihood of the rural poor, to further improve the social assistance system in urban and rural areas, and to promote the building of a new socialist countryside and a harmonious society. In recent years, Sichuan Province Ministry of Finance