现行低保管理在职能划分上明确为:居委会审查,街道办事处或乡镇人民政府审核,县级民政部门审批。由于居委会承担着低保工作中所有的日常管理和服务,处于低保管理的最前沿,对加强低保规范化、动态化起着关键性作用,因此必须按照权力与责任相统一原则,使居委会在低保管理中摆正位 The current management of subsistence allowances clearly defined in the functional division: neighborhood committees review, subdistrict office or township people’s government audit, county civil affairs department approval. Since the neighborhood committees bear all the daily management and service in the work of subsistence allowances and are at the forefront of subsistence allowances management, they play a crucial role in strengthening the standardization and dynamization of subsistence allowances. Therefore, in accordance with the principle of unity of power and responsibility, Bailout management put right place