摘要
社会保障资金短缺是制约我国社会保障制度可持续发展的瓶颈,分析我国社会保障资金短缺的现状,应采取以下对策:调整财政支出结构,扩大社会保障覆盖面,增加缴费基数,开征社会保障税,社保基金投资收益等,以期缓和社会保障资金短缺的状况。
The shortage of social security funds is the bottle neck of sustained development of national social security system. This paper analyzes the status quo of the fund shortage and comes up with some counter- measures, including adjusting fiscal expenditure structure, expanding the coverage of social security schemes and social insurance base, levy of social security tax, and investment returns of social security funds, all in relation to alleviating the shortage.
出处
《洛阳师范学院学报》
2008年第1期176-179,共4页
Journal of Luoyang Normal University
关键词
社会保障
资金短缺
财政
社会保障税
social security
shortage of funds
fiscal
social security tax