社会保障领域的道德风险与财政防范

Moral Risks in the Field of Social Security and Its Financial Countermeasures

我国社会保障体系已转向以“统账结合”为特征的独立于企事业单位之外的社会保障体系。表面上看,变政府的单方面责任为多方面责任,有利于减轻政府的负担,但由于在目标模式、保障水平和运行机制等方面的设计不合理,已诱发了严重的道德风险,影响社会保障的可持续发展。因此,剖析探讨防范社会保障道德风险应该采取的财政对策是必要的。

The system of social security has been turned into a social security system independent of enterprises and institutions.Seemingly this is in favor of reducing the government's financial burden because now the government's responsibility is shared by many other sides,but actually serious moral risks have been brought in,which badly hinder the sustainable development of social security.This article analyzes the representations of moral risks in the field of social security and further discusses the financial countermeasures against them.