公共财政框架下社会保障体系的完善

Improving Social Safeguard System under Public Financial Framework

通过阐述公共财政及其与社会保障体系的内在联系,分析了我国现行社会保障体系存在的主要问题,包括社会保障资金的收支不平衡、公共财政对社会保障投入的制度性缺失以及社会保险收支管理混淆等问题。我们提出了改革完善我国社会保障体系的建议,包括完善社会保险基金的管理,强化对社会保障基金的财政监督,构建公共卫生财政财务保障体系以及建立长效财力保障机制等措施。

Through the elaboration of the inner link between public finance and social safeguard system, this article analyzes the main problems in China＇s present social safeguard system, including the imbalance between revenue and expenditure, the system flaw in investment which the public finance invests into the social safeguard as well as the confusion in the management of social safeguard revenue and expenditure. Suggestions are provided in this paper to reform and improve China＇s social safeguard system, such as the measures to strengthen the management of social insurance fund, fortify the financial supervision over the social safeguard fund, construct the finance safeguard system for public health and establish the long-term financial safeguard mechanism.