我国财政社会保障支出探析.pdfVIP

摘要 公共财政既是社会保障的资金主要来源,也是社会保障支出的主要来源之 一。在许多发达国家,社会保障支出已经成为财政的第一开支项目。一些国家实 际财政社会保障支出超过40%以上,甚至达到60%。而在中国,财政用于社会保障 支出的比重长期以来偏低,迄今为止依然在 12%左右。同时我国地方政府在支出 责任上对于中央政府存在依靠心理,且在以往的财政格局中还呈现出中心财政 的布置不固定、地方财政“缺位”的状态。而要作为政府的基本职责,国家财政 就要由现在的半到位发展为真正全面到位,包括公共财政要将社会保障支出机 制规律化,地方财政要由不承担或少承担社会保障责任发展到财权和事权及责 任统一。虽然在实际中我国社会保障支出水平低,但是国家财政不能对社会保障 的投入超过所能承受的限度,以免未来财政支出风险。那么，怎样改革现有的公 共财政社会保障支出制度,使之适合国情的发展以及对社会保障财政支出的正 确界定以配合财政支出,是本文探究的方向。本文分为六个章节：第一章从理论 方面分析了公共财政与社会保障的关系；第二章分别从财政社会保障支出水平、 结构以及增长速度等方面分析了我国财政社会保障支出的现状；第三章分析了 我国财政社会保障支出的地区差异，并分东、中、西三大部分进行了比较，研 究了解决方法；第四章对我国财政社会保障支出做出评价；第五章从政府责任 以及公平效率角度对财政社会保障制度进行了重新定位；第六章提出解决我国 制度中存在问题的方法。 【关键词】公共财政 社会保障财政支出 地区差异 转移支付制度 效率与公平 责任 3 Abstract Public finance is not only a major social security person in charge, but also a main source of funds for social security expenditure. In many developed countries, social security expenditure has become the first financial expenditure. Some countries the actual financial expenditures taken by social security possess more than 40% or even 60%.However, In China, fiscal spending on social security has long been so low that even now still remains at 12%. At the same time, local governments have been apt to rely more on the Central Government expenditure, and the financial situation in the past also show the dilemma of a not fixed central financial emphases and an absent local finance state. As a basic duty of the government, the state finance need a really full development, including an institutional social security expenditures system under the public finance frame, and a more responsible local gove rnment financial commitment to the development of social security. China remains a low level of social security expenditures now, but this deficiency ca