摘要
对社会保险筹资方式的选择不仅仅是一个筹资问题,也关系到社会保险基金的管理、支付方式,甚至决定着整个社会保险制度的运行过程。本文从理论上分析了社会保险筹资方式的类型,探讨了社会保险筹资方式的影响因素,并力图通过负担水平、管理模式、制度公平性、政府责任等方面的比较,实现对社会保险税和社会保险费的理性认识。
The choice of social insurance fundraisi-ng way is not only a financing problems,but also influents the fund management,payment,and even the whole social insurance system operation process.The paper has analyzed the types of social insurance fund-raising,discussed the influencing factors,and tried to supply rational on the social insurance tax and premium through the comparison on the aspects about burden level,management mode,institutional fairness,the government responsibility.
出处
《特区经济》
北大核心
2011年第9期112-113,共2页
Special Zone Economy
基金
河北省社科基金"统筹城乡社会保障制度:实施障碍
路径依赖与制度安排"(HB09BSH004)的阶段性研究成果
关键词
社会保险费
社会保险税
制度公平性
政府责任
Social insurance tax
Social insurance
Pr-emium institutional fairness
Government responsibility
