社会保障基金来源的国际比较及对我国的启示

社会保障基金的筹集作为社会保障运行的起点和首要环节,其重要性不言而喻。对不同社会保障制度模式下的基金 来源构成进行分析比较可认为基金的来源构成是不同的社会保障理论、国情特点和不同的经济发展目标等多因素共同作用的结 果。在国际比较中找出社会保障基金来源的规律性、差异性和经验性,提出我国在改革社保基金的来源渠道时,应该把维护公平作 为基本原则和价值取向,应明确和履行政府在社会保障基金来源上的责任,在拓宽来源渠道时要充分考虑可行性和相关的影响。

The international compares of the sources of social security funds and the revelation to China

As the principal portion of social security system, the financing of social security funds play an important role. This paper compared the sources and composing of social security funds in different kinds of social security system, and pointed out that they are influenced by many factors such as theory of social security theories, the situation of a country and economy target. This paper consider that when reform the sources of social security funds, we must adhere to some principia: one is carrying though justice; the second is to definite and carry out government's duty in social security funds; the last is that we should think over all the interrelated chain reactions.