民生财政是指在特定价值理念指导下依托法制的力量满足社会民生需求的财政收支活动。民生财政不能简单地依托增加民生领域的支出、加大民生支出的比例而达致,必须构建一套包括财政预算制度、收入保障制度、支出方式制度、绩效管理制度在内的从收支计划的确定、执行到效果监督的完整法制体系,并着力解决民生财政法制化过程中面临的权力与权利配置、制度刚性与弹性协调、不同价值之间平衡的问题。 Livelihood finance refers to the fiscal revenue and expenditure activities that rely on the power of legal system under the guidance of the concept of specific values ​​to meet the needs of the people’s livelihood. The people’s livelihood finance can not simply rely on increasing people’s livelihood expenditures and increase the proportion of people’s livelihood expenditures to achieve, we must build a system that includes the budget system, income security system, expenditure system, performance management system, including revenue and expenditure plan Determine, and implement a complete legal system of effectiveness supervision, and focus on resolving the issues concerning the allocation of power and rights, the coordination of institutional rigidity and flexibility, and the balance among different values ​​in the legalization of people’s livelihood finance.