摘要
社会保障制度是市场经济体制的重要组成部分,而建立稳定可靠的社会保险基金(以下简称"社保基金")筹集与管理模式是构建科学合理的社会保障体系的核心环节。本文通过国际比较,对社保基金筹集与管理模式进行了分类研究,并就我国社保基金"双主体"的征管模式提出了改进意见。
This paper argues that mode of financing and management fund is the key to insurance system. the paper class a stable and for social i credible nsurance establish a scientific and sound social By making an international comparison, fies the modes of financing and management for social insurance fund, and draws on some suggestions to improve the modes of financing and management for social insurance fund in China.
出处
《涉外税务》
CSSCI
北大核心
2007年第8期18-22,共5页
International Taxation In China
关键词
社会保险基金
筹集
管理
Social insurance fund FinancingManagement
