摘要
21世纪以来,日本人口少子高龄化危机逐渐加剧,明显地给社会保障制度的运行及可持续发展带来了严重的威胁和挑战。日本政府以建立安心有活力社会为指针,对社会保障制度进行了一系列改革。主要的做法是立足"参加保障、普遍主义、安心与活力"原则,对社会保障和财税体制进行一体化改革,稳定财源并调整给付以实现长期财务收支平衡,力图建立一个面向21世纪,稳定有效和可持续的社会保障安全网。日本的社会保障改革,对中国城乡社会保障体系的改革与发展具有一定的借鉴意义。
Since the 21^st century, the crisis of aging society with a declining birthrate in Japan has been intensified, which obviously poses a severe threat and challenge to the sustainable social security system. Hence, the Japanese government has carried out a series of reform to social security system, with the aim of establishing a reassuring and vitality society. Based on the principle of ＂participation, universalism, reassuring and vitality＂, Japan has carried out comprehensive reform of social security and tax. By securing stable financial resources and adjusting benefits to achieve a long - term benefit and burden balance, Japan attempts to establish a steady, effective and sustainable safety - net of social security system for the 21st century. It is concluded that the social security reform in Japan offers some reference for the reform and development of China＇ s urban and rural social security system.
出处
《人口与发展》
CSSCI
北大核心
2012年第6期31-39,共9页
Population and Development
基金
国家社科基金重大招标项目:城乡社会保障体系协调发展研究(11&ZD014)
完善农村养老保险体系和提高社会保障水平研究(09&ZD023)
关键词
社会保障
少子高龄化
财税改革
social security system
aging society with a declining birthrate
finance and tax reform
