泸州市财政社保资金使用中的问题及对策研究

发布时间：2018-03-06 11:20

本文选题：社会保障　切入点：财政社保资金　出处：《西南政法大学》2016年硕士论文　论文类型：学位论文

【摘要】：随着国民经济的快速发展,我国的社会保障体系逐步建立和完善,近年来,各级政府加快建立覆盖城乡居民的社会保障体系,积极探索适合本地的社会保障管理体系,社会养老、社会医疗、社会救济和社会福利等社会保障制度都已基本实现了“全覆盖、保基本、多层次、可持续”的特点,为此各级财政不断加大资金投入,社会保障支出逐年增加。各类群体的社会保障问题已然成为当前财政工作的重头和热点,但由于一些地方对社保资金基础管理或使用重视不够,出现了结构不合理、区域不平衡、甚至待遇享受重复等问题,造成了新的不公平,引发了人民群众的广泛关注和议论。财政社会保障资金的使用是否合理关系到一个国家的经济发展和社会稳定。因此,合理使用财政社会保障资金、杜绝社会保障资金的流失、浪费已经成为当前面临的重要课题。本文梳理了国内外学者对于社会保障的相关观点,阐述了政府公共财政、福利经济学的内涵以及公共财政与社会保障的关系,结合笔者的工作实际,运用文献法、经验研究法、调查研究法,分析了当地社保体系情况、财政社保资金的筹集、使用和管理现状。重点分析了当地财政社保资金的使用,指出了当地财政社保资金存在财政社保支出结构不合理、地区和城乡之间差异较大等问题,再针对存在的问题提出了相应的对策及建议。通过一系列措施提高财政社会保障水平、缩小地区和城乡的差距,逐步解决问题,最终实现公共服务的均等化。文章正文共有五个部分。第一部分是对选题背景和意义、相关概念、方法及内容等方面的简单介绍。第二部分主要介绍了研究现状和理论,重点阐述公共财政与社会保障的关系。第三部分主要对泸州市财政社保资金的使用情况进行分析,指出其中存在的问题。第四部分针对存在的问题,提出解决问题的建议和对策。第五部分归纳出结论。在这过程中,通过分析理论,结合实际情况,分析存在的问题,提出切实可行的建议或对策,最后得出结论。
[Abstract]:With the rapid development of the national economy, the social security system of our country has been gradually established and perfected. In recent years, governments at all levels have accelerated the establishment of a social security system covering urban and rural residents and actively explored a social security management system suitable for local residents. Social security systems, such as social pension, social medical care, social relief and social welfare, have basically achieved the characteristics of "full coverage, basic protection, multi-level and sustainable". The social security expenditure is increasing year by year. The social security problem of all kinds of groups has become the most important and hot spot in the current financial work. However, due to the insufficient attention paid to the management or use of the social security fund base in some places, the structure is unreasonable. Regional imbalances, and even duplication of treatment, create new inequities, The use of financial and social security funds is related to the economic development and social stability of a country. Therefore, the rational use of financial and social security funds to stop the loss of social security funds, Waste has become an important subject at present. This paper reviews the relevant viewpoints of scholars at home and abroad on social security, expounds the connotation of government public finance, welfare economics and the relationship between public finance and social security. Based on the author's work, the author analyzes the situation of the local social security system, the collection, use and management of the financial social security funds by using the literature method, the empirical research method and the investigation and research method, and focuses on the analysis of the use of the local financial social security funds. It is pointed out that the local financial and social security funds have some problems, such as unreasonable structure of financial social security expenditure, large differences between regions and urban and rural areas, and so on. Then put forward the corresponding countermeasures and suggestions for the existing problems. Through a series of measures to improve the level of financial and social security, reduce the gap between regions and urban and rural areas, and gradually solve the problem, The first part is a brief introduction to the background and significance of the topic, related concepts, methods and content. The second part mainly introduces the research status and theory. The third part mainly analyzes the use of financial and social security funds in Luzhou City, and points out the existing problems. Part 4th aims at the existing problems. In this process, by analyzing the theory, combining with the actual situation, analyzing the existing problems, putting forward feasible suggestions or countermeasures, finally reaching the conclusion.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.45

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