摘要
阐述社会保障资金的筹集作为社会保障制度的首要环节,还存在着以下五大问题:社会保险覆盖面小;基金收缴难;社会保险费税务征收效率低下;社会保障财政风险不断加大;社会保障结余资金投资低效运营管理。针对上述问题提出相应的对策。
The collection of the Fund of Social Security takes the social security system the most important link. There still exist five big problems： the social security coverage is low; the fund captures difficulty; the function which the social insurance premium tax affairs levies has not obtained the full display; the government latent financial risk of social security enlarges unceasingly; investment of the Fund of Social Security is low effectively. The article carries on the detailed elaboration to the above problems and proposes the corresponding countermeasures.
出处
《莆田学院学报》
2006年第1期35-40,共6页
Journal of putian University
基金
莆田学院科研基金项目(2005022)
关键词
社会保障资金
社会保障税
投资策略
the Fund of Social Security
social security tax
investment strategy
