社会保障制度构建及相关财政政策研究

【作者】 丛杰；

【导师】 杨桂玲；

【作者基本信息】 山东大学 ， 财政学， 2005， 硕士

【摘要】 社会保障制度的产生是人类文明进步的里程碑。社会保障制度是伴随近代大工业的产生而产生的,循着工业化轨迹逐步从欧洲大陆走向了美洲,走向了亚洲,走向了全世界。近一世纪以来,社会保障制度以其独特的“安全网”、“稳定器”、“减震器”的作用,为世界各国的发展和进步做出了积极的贡献。 随着我国经济的快速发展,国民所面临的各种风险越来越大,迫切需要建立一套完善的社会保障制度。国家财政作为社会保障风险的最后承担者,必然与社会保障制度自身的发展密切相关。同时,社会保障制度的构建也需要财政的大力支持。虽然很多国家建立社会保障制度的时间比我们早得多,但如何建立起一套合理的社会保障制度,是目前世界各国所共同面临的课题。 我国处于社会主义初级阶段,国家财力的匮乏和由原来的企业保障向社会保障转轨的巨大的成本以及我国面临的严重的人口老龄化问题,是我国社会保障制度构建的三大难题。解决这些难题必然需要财政的积极参与。研究社会保障制度与财政的联系,不仅有利于构建完善的社会保障制度,也有利于财政职能的充分发挥。从我国社会保障制度的现状出发,关注国外社会保障制度发展新趋势,借鉴国际经验,逐步构建有中国特色的,符合中国实际的社会保障制度。城镇有社会保障制度,农村也需要社会保障制度,由于我国的国情,两者不可能同时同步实现,我们要有计划、有步骤地在城镇和农村建立社会保障制度。要重视财政在社会保障制度构建过程中的作用,加强社会保障的财政管理。 本文共分四部分:第一部分,社会保障制度与财政。该部分主要阐述了社会保障制度的基本理论,分析了财政参与社会保障制度构建的必要性,提出了财政参与社会保障制度构建的困难。第二部分,我国社会保障制度的发展现状和当前面临的主要问题。在这部分中,本文客观地分析了我国社会保障制度改革的成果,概括了当前我国社会保障制度及相关财政政策存在的几个主要问题。第三部分,国外社会保障制度的特征及对我国的借鉴。在这部分中,总结了国外社会保障制度的主要特征,揭示了国外社会保障制度发展对我们的启示。第四部分,关于我国今后社会保障制度构建及其相关的财政政策的几点思考。该部分阐述了我们应该从我国国情出发,构建城乡有别的社会保障制度。并分别对城镇和农村的社会更多还原

【Abstract】 As a product of the modem civilization, social security system has become available for more than one century. Today the social security system covers over 172 countries, from Europe to America, and from Asia to all other regions in the world. The economic and social advance of the human society has benefited from the social security system in terms of its various products, such as "safe network", "stabilizer", and "buffering" functions.Under the rapid development of our national economy, many kinds of risks that the whole country is facing become higher and higher, so they cry for the constructing of consummate social security system. Being the real undertaker of these risks, national finance has to nearly correlate with the development of social security system. At the same time, constructing social security system also needs finance to back up at full steam. But how to construct reasonable social security system is still a question needing us to answer, even for those countries that have constructed their own systems of social security in much earlier time than us.Our country is in primary stage of socialism, and there are three hang-ups of social security system constructing in our country as financial resources of state go short, huge shunting cost will be incurred during the stage in which our system transfers from primary enterprise safeguard to social security and our country faces serious aging population problem. It is of necessity for the finance department to participate actively in resolving these hard nuts. It is in favor of not only constructing consummate system of social security but also sufficient exertion of financial function to study the linkup between social security system and finance. Keeping an eye on the new trend of progress of overseas social security system in order to use the experience of other countries for reference, we should take our way from status quo of social security system in our country, and found social security system with Chinese peculiarity and in conformity with Chinese fact step by step. Social security system has been built in town, and it is also in great request in country. As a result of the problems our country faces, it is impossible to construct the system in step both in cityand in town at one time, so we should construct social security system in town and country with planning. We should have a regard for effect of finance in process of constructing system of social security and reconsolidate fiscal administration of social security.This article is made up of four parts. The first part is about social security system and finance. This part in major expatiates the conception of social security system, analyses the necessity of finance to participate in constructing social security system, and prompts the difficulty of participating in for finance. The second part is about the progressing status of social security system in china and major problems which we are facing currently. In this part, the article objectively researches into achievement of social security system reforming in china, generalizes some major problems with system of social security and relevant fiscal policy in our country currently .The third part is about the feature of overseas social security system and the inspire to our country. In this part, we sum up salience in major part of overseas social security system, and the inspiration in development of overseas social security system is also unveiled here. The fourth part is about several speculations about social security system constructing of our country in the future and relevant fiscal policy. This part expounds that we should get under way from the situation of our country to construct distinguished social security system between town and country. Moreover, it carries through discussion about social security system constructing in town and country separately, and puts forward relevant fiscal policy of social security system constructing comparatively systematically.更多还原