山西省财政社会保障支出分析-社会保障专业论文.docxVIP

PAGE PAGE 3 摘要 十八大报告提出，要统筹推进城乡社会保障体系建设，坚持全覆盖、保基 本、多层次、可持续方针，全面建成覆盖城乡居民的社会保障体系。社会保障 是保障人民生活、调节社会分配的一项基本制度。财政社会保障支出是社会保 障制度实施中的关键环节，它体现了政府对于社会保障工作的重视程度，间接 反映了社会保障制度在一个国家或地区内的发展水平和运行状况。 本文依据 2007 到 2011 年山西省的相关数据，分析山西省财政社会保障支 出的情况。分析从山西省财政社会保障的支出规模、支出水平、支出结构、地 区分配以及区域间比较进行，得出山西省的财政社会保障支出不断增长，但是， 财政社会保障水平不足，支出规模偏低，山西省财政社会保障支出的项目结构 还有待完善，省内地区差异依然明显，与全国及其他省份比较还有诸多提升空 间。 因此，为了提高和改善山西省的财政社会保障支出，结合山西省的实际情 况，本文认为应当大力发展经济，增加财政社会保障支出。健全公共财政支出 制度，强化社会保障支出管理，健全社会保障预算制度，搞好社会保障基金的 保值增值工作，建立健全财政社会保障的预算和管理监督机制，以保证社会保 障制度的顺利实施。 【关键词】公共财政,财政社会保障支出,财政社会保障支出水平,财政社会保障 支出结构 Abstract Eighteen report will coordinate development of urban and rural social security system, to insist on full coverage of basic security, multi-level, sustainable approach, the full completion of the social security system covering both urban and rural residents. Social Security is a basic system for the protection of peoples living standards, regulate social distribution. Fiscal spending on social security is a key link in the implementation of the social security system, and it reflects the degree of attention of the government for social security work, indirectly reflect the level of development and the health of the social security system in a country or region. In this paper, based on the data in Shanxi Province in 2007-2011 analysis of Shanxi Province, the financial situation of social security expenditure. Analysis from the financial scale of social security expenditure in Shanxi Province, the level of expenditure, expenditure structure, regional distribution, and inter-regional comparisons come to Shanxi Provinces fiscal spending on social security is growing, but the financial level of social security expenditure scale low project of Shanxi Province, fiscal spending on social security structure there should be improved, the province regional differences still evident, with national and other provinces in comparison, there are a lot of upgrade space. Therefore, in order to enhance and improve the