摘要
"公平"和"可持续"是评价社会保障制度的两大指标,体现在其预算收入方面的安定性、支出方面的绩效性。收入方式的长期税费之争所衍生的多元征管体制,降低了社会保障预算收入的安定性;支出结构的失衡使得其保障生存与发展权的价值无法彰显,制约了社会保障预算支出的绩效性。对此,一方面要以社会保障费改税为突破,变革社会保障预算收入机制,构建以社会保障税为主体的多元筹资体系,确保财源的安定;另一方面要以政府财政转型为契机,增加社会保障财政支出比重,促进社会保障预算支出均等化,强化社会保障预算支出正当性,提高给付的绩效。唯有如此,方能更好地维护社会保障制度的公平可持续,并最终实现公民的社会保障权。
There are two important indicators for evaluating the social security system,one is fairness,and the other is sustainability,which reflected in its budget revenue stability and expenditure performance. The longterm taxes and fees of the social security budget revenue mode reduces the stability of the social security budget income; The imbalance of expenditure structure makes the value of guaranteeing the survival and development rights not be manifested,which restricts the performance of social security budget expenditure.In this regard,on one hand,the social security tax reform as a breakthrough change the social security budget revenue mechanism to ensure the stability of financial resources; On the other hand,the Government＇s financial transformation as an opportunity to adjust the structure of social security budget expenditure,improve the performance of the payment,to promote the perfection of social security system,and finally to promote the realization of civil society security rights.
出处
《河南财经政法大学学报》
2017年第1期98-107,共10页
Journal of Henan University of Economics and Law
基金
2014年国家社科基金重大招标项目"国家治理现代化视角下预算法治化研究"的阶段性成果之一(项目批准号:14ZDC015)
关键词
社会保障预算收入
社会保障预算支出
公平
可持续
social security budget revenue
social security budget expenditure
fairness
sustainability
