摘要
完善社会保障体系,是全面建设小康社会、构建和谐社会的基础性工程,是实现经济社会发展成果共享和促进社会公平的战略举措。目前我国的社会保障制度建设滞后于经济社会发展水平。“十一五”时期,是加强和完善社会保障体系建设的关键时期,本文提出,要以完善城镇农民工和失地农民的基本社会保障为突破口,扎实推进城乡保障制度接轨。同时,完善社会保障管理体制和运行机制,扩大保障资金来源,建立健全与经济社会发展水平相适应及体现和谐社会要求的社会保障体系。
To build a socialistic harmonious society, the core is to properly deal with the relationship between equity and efficiency. Social security system plays an important role in coordinating the two principles. The improvement of social security system is the basic project to build a prosperous and harmonious society in all ways, and also is the strategy to share the fruits of economic and social development and to improve equity of the society. In comparison with economic development, social security system is backward. The 11th five year is a key period to strengthen and establish social security systems. This paper argues that the basic project could be started by establishment of basic security systems for urban workers from rural areas and farmers who lose their lands, then connects rural and urban social security system in a proper time. At the same time, improvement of the management and functioning of social security system and the enlargement of the funding resources will be important to build a healthy social security system.
出处
《税务研究》
CSSCI
北大核心
2006年第10期3-6,共4页