摘要
社会保障的本质是一种分配行为 ,与财政密不可分。要建立和完善社会保障体系 ,应从资金保证、宏观调控、财务管理和监督等方面充分发挥公共财政的重要职能作用。
Welfare system is a kind of sharing behavior,which has close connection with financial system.Therefore,If we want to set up and consummate society welfare system,We should have funds guarantee,macro control,financial management and supervision to develop the important function of public financial system. 〔