中西社会保障支出比较及思考

Comparatively Studying the Social Security Expenditure of China and Those of Western Countries and Its Thinking

中国和西方国家的社会保障支出在预算表的凸现性、覆盖面、类别及比重、管理制度、支出质量、支出效率等方面存在差异。我国应在坚持“公平优先 ,兼顾效率”的原则下 ,建立多元化的社会保障支出体系 ,单独编制社会保障预算 ,提高社会保障效率。

There exist great differences between the budgeted statement of China and those of western countries, which is illustrated in protruding natures, coverage, classification and its proportion, management system, payout quality and payout efficiency, etc. Our country should adhere to the principle of 'Fair is prior with equal stress on efficiency' to establish multi-channel system of social security expenditure and make its planning respectively, improving the efficiency of social security.