【作者】 张志林；

【导师】 韩冬雪；

【作者基本信息】 吉林大学 ， 政治学理论， 2009， 博士

【摘要】 本文通过对我国财政社会保障支出的比例、结构以及与经济发展水平的适应性等方面的历史和国际比较分析,评价了我国政府在履行社会保障支出职能方面的状况和不足,并进而在制度层面上探讨了我国社会保障支出职能履行不力的问题所在。最后,针对我国目前的制度建设水平提出了在社会保障制度化和立法化、社会保障统筹模式以及社会保障基金监管等方面的制度建议。更多还原

【Abstract】 China’s social security system has witnessed a significant transition, which is compatible with the transition from plan economy system to market economy system over the past thirty years, and its long-term goal is to establish a welfare system compatible with the current relation among the market ,society and state. This dissertation is trying to assess the performance of our government in carrying out the function of social security through an analysis of related financial expenditure, and further to explain how the institutional bottleneck causes the shortage of financial expenditure on social security. At the end are some suggestions about the transition of China’s social security system.This dissertation consists of six parts. The first part is an introduction, mainly consists of four sections: the first section expounds the origin of the problem, and briefly introduce the background of the writing of this dissertation. The second section is a summary of domestic literature, which is examined from perspective of government function in social security and the analysis of financial expenditure. The third section reviews foreign literature on theories of financial expenditure, comparison of models of social security and the transition of social security system in late developers. The fourth section shows the basic structure of this dissertation. The first chapter’s topic is the theoretical basis of government expenditure on social security. This chapter includes three sections. The first section is the basic theory of social security, which provides the theoretical basis for the analysis of the government function in social security by analyzing the meanings , theoretical development and the nature of it. The second section analyses the government function of social security from angles of public goods and financial expenditure. Both the financial and the management systems related government expenditure in social security are discussed in the third section respectively.The second chapter’s topic is technological analysis of the expenditure on social security: current condition and assessment. The first section is caliber of statistics. The second section mainly analyses the proportionality between financial expenditure on social security and the growth of economy. The third section discusses the share of burden of financial expenditure on social security, mainly explores the responsibility taken by the state, society and enterprises and its reasonableness under the existing model of social security. The fourth section discusses the appropriate proportion of expenditure on social aid to social security. The fifth section explains the structure of proportion of expenditure between central level and local level.The third chapter focuses on international comparison of social security expenditure, mainly divided into three sections. In the first section the author uses methods of quantitative as well as institutional analysis to compare different models of social security in different countries.. The second section aims to international comparison of expenditure level on social security, including comparisons among developed countries as well as different governments’expenditure level at the similar developmental phase. The third section is international comparison of financial expenditure structure of developed countries .The fourth section compares models and functions of financial expenditure in different transitional countries, taking Russia and Chile for examples.The fourth chapter’s topic is institutional constrains on financial expenditure on social security. The first section is to discuss the transformation and current condition of China’s public financial model from historical analysis. The second section’s topic is transition of expenditure system of social security. This section serves to elaborate the main bottlenecks such as provincial level plan, tax federalism and transfer payment system during the transition of social security system. The third section refers to the problem of cost caused by transition of social security system, which is of great importance for a transitional country. The fourth section is to discuss the systematic problem in management of social security funds.The last chapter’s topic is the orientation of systematization of the government function of social security expenditure and some suggestions about it. These suggestions refer to the optimization of the structure and the systematization of the management of expenditure on social security, as well as the systematization of overall planning for social security and the management of the funds of social security.更多还原