从缓解财政压力视角下的社会保险基金运行研究财政学专业论文.docxVIP

ABSTRACTsoclaJ ABSTRACT soclaJ 1nsufance fund is an important part of the national social security systern．It proVldes the most baSic and reliable financial support to the broad mass of the people and is the most gentle觚d simple way of national basic protection to maintain faimess and justice．It 1s aIso the maj or way to realize the social income redistribution．The state establishes me malldatory,legal status of social insurance fund fiscally throu曲”paralleled a11d revenue eXpendlture”‘o achieve a balance between efficiency and fairness with aIl emphasis on fair efiect·Witll the growth of economy and population，the operation of social insurance‰dhaS been gradually and increasingly pressing on finance．Once the劬d intemal balance is bfoken． it would reduce fiscal surplus and impact the national economy．This paper tries to find the rund 7s Intemal equilibrium point and to discuss ways to ease the fiscal pressure． Based on the research of domestic and foreign theories and practices， this paper comblnes theory with practice·It first gives a full account ofthe theories on the social securitV system a11d斫the telationship between social insurance fund 0pemtion and related fiscal pressures．Then it discusses China’S social 1nsura】nce system and the operation of the country’S social insurance fund and elaborates poor operation．investment difficiency and analytical err呱After that,tllis paper examines the experiences and lessons‰other co州es．In its Iast pan，thls paper proposes a sound fund operation system with clarified targetS， classification,n麟ibility,optimized regulations，sustainability and optimized maIlagement．It pomts out that the success蜀tll operation of the social security fund will releaSe fiscal pressure and Promo‘e士’almess and justice and improve the nation’s credibility．This paper specificallv p0Ints om that the application of the social average wage should be reevaluated in tlle adJusnllent mechaIlism·It also proposes a 4-level classification manag锄ent aIld supports