摘要
北欧以"从摇篮到坟墓"的福利体系闻名于世,是典型的社会福利国家。他们享受高福利但是也必须缴纳高税赋。高额的赋税支撑着瑞典高福利的社会保障支出。在瑞典的社会保障支出职能上,政府间以及政府与社会的合理的财政分权以及事权与财权的匹配是社会保障制度可持续的基础。
Sweden is a typical welfare state, who is famous for its "from the cradle to the grave" welfare system. The Swede must undertake higher taxes to enjoy the higher welfare because of that the high cost of social security expenditure is supported by high taxes. In Sweden, the reasonable fiscal decentralization and the responsibilities going with the enough financial power are the foundation of the Sustainable development of the social security system. This article will summarize the characteristics of the Swedish social security expenditure through the analysis for the status quo, to provide references for the reform of China' s social security system.
出处
《广西经济管理干部学院学报》
2014年第4期22-27,共6页
Journal of GuangXi Cadres College of Economic and Management
关键词
瑞典
社会保障
收入
支出
Sweden
Social security
Income
Expenditure