摘要： 法理念是社会救助立法的指导思想和灵魂。我国社会救助立法理念包括国家与社会责任并重、城市与农村一体化、输血与造血方式同步、常规与应急措施结合、社会救济与保险功能协调、实体法与程序法融合等内涵。转型期特定的社会经济背景和社会救助生态状况决定着我国社会救助立法理念的向度：在救助责任上应彰显国家责任、在救助对象上应注重农民、在救助方式上应倡导造血手段、在救助内容上应突出常规措施、在救助功能上应推崇社会救助底线，以及在救助价值目标追求上应强调程序正义。在我国《社会救助法(征求意见稿)》修正与社会救助法律制度构建过程中应当信守上述法理念。

关键词: 社会救助法, 立法理念, 救助主体, 救助内容, 救助程序

Abstract: Law concept is the guiding ideology and soul of legislation of social assistance. Legislative intent of social assistance in China covers issues such as equal attention to state responsibility and social responsibility, coordination of social assistance and insurance function, and fusion of substantive law and procedural law, etc. The dimension of legislative intent of social assistance in China is determined by specific social economic background and social assistance ecological status in transformation period. For instance, government responsibility should be highlighted in the duty to rescue, peasant should be as the rescue target, sourcing should be advocated as for assistant methods, conventional measures should be emphasized in assistant content, the baseline of social assistance should be valued in assistant function, and procedural justice should be pursued in assistant value target. Those ideas shall be abided by in the amendment of Law of Social Assistance （Exposure Draft） and the construction of social assistance law system.

Key words: Law of Social Assistance, Legislation Idea, Social Assistant Principal, Assistance Content, Assistance Procedures