谈我国社会保险基金的运作模式选择

Operational Model Options of Our Social Securities Funds

首先讨论了西方发达国家社会保险基金的主要运作模式及其优缺点；然后分析了目前我国社会保障基金管理体制的缺陷，即基金管理主体过多造成的基金分割、基金管理立法滞后造成的保障水平混乱以及基金运作的技术性问题造成的基金增保值困难；提出我国应以混合制为社会保障基金的目标模式，应统一立法，提高政府统收统支的水平，并对社会保险税率和基金投资范围做出调整。

The paper discusses the main operational modes of social welfare fund in developed countries, and points out the defect of courrent operational model in China such as fund segment caused by multi-manager system, the ambiguousity of the level of social welfare caused by the different legislations of local government, and other defects of technical concretes, the paper conclues that China shall selects the mixed system as target operational model of welfare fund, the legislation system is to be unified, the colletion and expenditure Of the fund be effected by central government,and the adjustments of social insurnce tax the & the investment fields of the fund are the necessary.