社会保障建设和财政体制改革

Construction of Social Security and Reform of Fiscal System

从社会保障建设的角度看,现行财政体制主要存在着两大缺陷,一是未将社会保障列为重要的支出项目,二是未能对中央政府与地方政府的社会保障职责进行科学的制度化划分,由此产生了许多对社会保障体系建设不利的影响。因此,要建设一个完善的社会保障体系,就必须结合财政体制的调整和完善,合理确定社会保障支出占财政支出的比重,明确划分中央、省级、省以下各级政府的社会保障职责,并根据财力与事权相匹配的原则科学划分中央与地方的收入,逐步构建起有利于社会保障体系建设的财政体制。

In perspective of social security construction, there are mainly two limitations in present fiscal system: the first is not to take the social security as the important payout item, and the second is not to be unable to scientifically and systematically partition the duty of social security for the central government and the local government, therefore bringing forth quite some negative influence on the construction of the social security system. To establish a perfect social security system, it is vital to combine the adjustment and improvement of the fiscal system, properly determine the proportion of the social security payout in fiscal payout, implicitly partition the social security duty of the governments (the central level, the provincial level and the below the provincial level), scientifically partition the central and local income based on the principle of fiscal power matching the responsibilities, and gradually to establish the fiscal system in favor of social security system.