完善社会保障资金筹措机制的实践与思考

Theories and Practices on Improving the Collection Systemof Social Security Funds

社会保障资金是社会保障制度存在和发展的物质基础。目前,我国单纯依靠企业和个人缴费形成的社会保障资金,难以承受社会保障支出的压力,资金供不应求的矛盾日益突出,大家越来越关注社会保障资金筹措问题。本文结合地税部门征收社会保险费的实践,就建立和完善我国社会保障资金筹措机制问题在理论上作初步探索。

Social security system is based upon social security funds and cannot develop without it Currently, social security funds that only come from enterprises and persons can't support social security expenditure in China. It is increasingly acute that the demand for funds exceeds the supply. People are more focusing on how to collect social security funds. From the practice of social security fees collected by local tax department, this text gives some analyses theoretically on making and improving the collecting system of our country' social security funds.