摘要
科学地界定社会保障财政责任是设计社会保障财政制度的理论基础。社会保障财政责任的界定:从性质上有帮助责任、有限责任、基础责任、最后责任、转移支出责任和法定责任;从内容上有财源责任和管理责任;从配置上有纵向配置责任、横向配置责任和财政类型配置责任。
ScientificaLly definiting the financial responsibility of social security is the rationale on which to design the financial system of soeial security.This article detfnites the financial responsibility of social security. According to the nature, they are the responsibility of help, the limited responsibility, the foundational responsibility, the final responsibility, the responsibility of shift payment and the legal responsibility; according to the content, they are the responsibility of financial source and the managerial responsibility; according to the disposition, they are longitudinal disposition responsibility, the crosswise disposition responsibility and the disposition responsibility of financial type.
出处
《北方经贸》
2006年第2期14-16,共3页
Northern Economy and Trade
关键词
社会保障
财政制度
财政责任
social security
financial system
financial responsibility
