摘要
当前社会保障制度中的突出问题是资金来源不足。为了保证充足的资金来源 ,以职工工资总额计算的总缴费率必须等于失业率、离退休率、综合患病率等项之和。以国有资产切块建立社会保障基金的归还欠帐思路有诸多欠妥之处。通过“发债、征税、收租”的统筹解决办法有望建立起一个稳定、规范和有效的社会保障制度。
The most difficult problem facing Chinese social security system is the shortage of financial resources.In order to obtain sufficient resources,it has to be realized that total rate of social security fee is equal to the sum of unemployment rate,rate of retirees,rate of sickness and other required expenditure rates.The approach of establishing social security fund by dividing the state-owned assets is inappropriate in many ways.We can set up a stable,standard and effective social security system through a comprehensive settlement of issuing debts,taxing,renting and so on.
出处
《财经科学》
CSSCI
北大核心
2000年第6期7-11,共5页
Finance & Economics