Public finance in China occurs a structural transformation of great significance.Social expenditure increases quickly, it means that China will become a welfare state.In the world,The main source of funds for social expenditure include general tax and social insurance contributions,and the larger proportion is the social insurance payment.So the welfare state in China can be seen "corporatism model".The inherent fairness and efficiency of social insurance existed in China as well.For example,there are a great differences in social security between Insured and non insured,and enterprises pay a heavy burden, etc. Welfare state reform in China need to be further probed on the social transformation.%中国的公共财政正在发生一个具有重大意义的结构性转型,即社会支出的水平大幅度提高,这意味着一个福利国家正在中国兴起.在世界各国,社会支出的资金主要来源包括一般税收和社会保险缴费,其中社会保险缴费在中国的社会支出中占据相当大的份额.仅从收入结构或筹资模式上看,中国福利国家接近于"法团主义模式",即社会保险在社会支出中的比重相对较高.作为福利筹资与给付的一种重要模式,社会保险本身固有的一些公平与效率问题在中国同样存在,如参保者与非参保者的社会保障差别巨大且企业缴费负担沉重等.而且,由于细节性制度设计不当,中国的社会保险制度还存在着不少额外的不公平与负激励问题,使之未能产生良好的再分配与风险分摊效应.中国福利国家的治理变革,亟待学界针对包括福利体制的诸多制度性问题在内的"社会大转型"展开深入的研究.
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