从国际社会视角论我国社会保障政府财政责任问题

摘要

The government is the main body of social security.The government＇s financial responsibility in social security is mainly reflected on the fund support.At present,the proportion that China＇s finance expends on social security in the total financial expenditure is rising,but compared with the developed countries,the gap is still large.Our social security is still on a relatively low level and it has not met the requirement of establishing public finance,nor offered strong finance support to the reform of the social security system.The government should increase the finance input in the social security,ensure all the expenditures that the social security needs,optimize the finance input structure,strengthen the supervision of the risk warning mechanism,so as to enhance the long-term risk-resisting capacity of social security.%政府是社会保障的主体。社会保障中政府的财政责任主要体现在资金支持方面。目前,我国财政对社会保障的支出占财政总支出的比重虽呈上升趋势,但与发达国家相比差距还是很大。我国的社会保障仍然处于一个比较低的水平,其已不符合建立公共财政的要求,也不能为社会保障制度的改革提供有力地财政支持。政府应加大财政对社会保障的投入力度,保证社会保障所需支出,优化财政支出结构,强化风险预警机制管理,以增强社会保障长远抗风险的能力。