Under the background of increasing aging population and declining fertility rate, the welfare state has gradually turned to a “child centered” social welfare system, and childcare responsibility is no longer limited to the scope of private responsibility. As the main item of children’s welfare, child allowance can not only promote the socialization of family rearing responsibility, alleviate child poverty and protect children’ s rights through the transfer payment function of social law, but also promote gender equality by recognizing the economic value of childcare for house working. Legally, the child allowance belongs to the claim of the right holder, which is support and reinforcement of the family’s responsibility of child-rearing by the state, rather than replacing it. At present, in order to alleviate the social problems caused by population aging, China is vigorously promoting the three child policy, but the corresponding child allowance legislation is still in its infancy, which presents.
