社会保险财务机制的比较与选择

Comparison and Choice of the Financial Mechanism of Social Insurance

社会保险的财务机制有现收现付制和基金制两种基本模式。现收现付制表现为以支定收 ,现提现支 ;基金制表现为预提积累的权责发生制。现收现付制体现了劳动者代际之间的收入再分配 ;基金制体现了劳动者自身生命周期内不同阶段的收入再分配。两种基本机制各有不同的优缺点。实践中 ,将两种机制混合、结合形成部分基金制模式 ,它吸收了两种基本模式的优点 ,并有多种组合方式可供选择。选择社会保险财务机制应考虑人口、经济和不同社会保险项目的特点。

The Financial Mechanism of Social Insurance Has Two Basic Model.One of the Basic Model Is Cash Receipt and Cash Payment System.Fund System Is the Other.The Form of Expression of Cash Receipt and Cash Payment Means Fix Receipt According to Expenditure,Immediate Draw Money and Immediate Payment of Fund;The Form of Expression of Fund System Is Rights and Responsibilities System for Drawing Accumulation Funds Beforehand.Cash Receipt and Cash Playment System Embodies the Redistribution of Income between Labourers.Fund System Embodies Redistribution of Income in Different Stages of One′s Life Cycle of the Labourers Themselves.There Are Different Merits and Demerits between two Kinds of Basic Mechanisms.In Practice,We Often Combine two Kinds of Mechanisms Together to Form Partial Fund System Model.It Absorbs the Merits of two Basic Model.There Are Several Combination Types for Choice.Choose Finance Mechanism of Social Insurance Ought to Consider the Characteristics of Population、Economic Conditions and Different Social Insurance Items.