文章总结并考察了中国农村救助和最低生活保障制度的现状,分析了统筹城乡低保制度的必要性、可行性和现实紧迫性。在此基础上,我们提出了农村低保的“三梯队模型”和统筹城乡低保的目标,并初步设计了农村低保制度的框架体系和资金筹措等问题。 The paper summarizes and examines the status quo of China’s rural relief and minimum living security system and analyzes the necessity, feasibility and urgency of balancing urban and rural minimum living security system. On this basis, we propose the “three-tier model” for rural subsistence allowances and the goal of balancing urban and rural residents with minimum subsistence allowances. We have also preliminarily designed the framework and funding of rural subsistence allowances.