基于整合视角的社会保障筹资模式分析

发布时间：2018-05-18 10:14

本文选题：社会保障 + 社会保障制度　；参考：《江西财经大学》2015年硕士论文

【摘要】：社会保障制度是当代我国社会最重要的社会经济制度之一。建立一个能够适应我国经济发展水平的社会保障制度,是保障我国社会的稳定和经济可持续发展的关键。从资金的运作过程来分析,社会保障的制度实质由三大环节所构成:社保资金的筹集、保障金的支付和资金的运营与管理。但是,我国应当采用哪一种筹资模式来筹集社会保障资金是建立社会保障制度的基础,它决定了社会保障资金筹集的过程,也决定了社会保障资金的管理和整个社会保障体系的运行。最近,我们国家的社会保障体制改革有了一定的提高与发展,一个适应于社会主义市场经济、符合社会主义市场要求、资金来源多渠道、权利和义务对等、管理服务社会化、保障方式多层次的新型社会保障制度正在逐渐建立。但是,对比我国政治与经济改革的整体进度对社会保障的迫切需求来看,社会保障制度的改革仍然相当滞后,严重的制约了改革的进一步深化。尤其是社会保障资金的筹集方面,还是存在着立法层次低、筹资范围过窄、征收成本过高等一系列问题。因此,改革我国的社会保障筹资模式,开征社会保障税,建立健全一个稳定和可靠地资金筹措机制,已然成为摆在我们面前的重要课题。本文在国内外研究基础上,以相关社会保障筹资模式的基本理论为研究起点,结合我国社会保障制度的现状和存在的问题,从社会保障制度整合的视角,通过对社会保障制度(其中包括社会保障项目、社会保障区域和社会保障机构)整合的必要性与可行性分析,认为在我国采用社会保障税的方式筹集社会保障资金具有重要的意义。但是,因为我国正处在市场经济发展的初期阶段,借鉴国外社会保障经验设计社会保障税的同时,必须要考虑到我国的特殊国情。争取做到较宽的征收范围、规范统一的计税依据、科目不宜过高、税率不宜过高以及征收的方式和管理应简便可行等,使我国社会保障税的开征在循序渐进中得到不断的改善。社会保障资金是社会保障工作中的核心问题,怎样建立与健全市场经济条件下社会保障的筹资模式,是全世界各个国家关注和探讨的问题。以何种筹资方式更好地解决社会保障资金的支付,不仅仅是政府必须面临的现实问题,也将是市场经济发展中不可回避且需妥善解决的重要问题。因此,选择适用于我国国情和社会经济发展的社会保障筹资模式,是我国当前社会保障工作中的大事。选择开征社会保障税的方式来筹集社会保障资金,有利于促进社会保障制度的整合,从而扩大公民享受保障的覆盖范围、提高公民的福利程度和适应市场经济环境下人民生活水平的提高和经济发展的需求。
[Abstract]:Social security system is one of the most important social and economic systems in contemporary China. To establish a social security system which can adapt to the level of economic development in China is the key to ensure the social stability and sustainable economic development of our country. Analyzing from the operation process of funds, the system of social security consists of three parts: the raising of social security funds, the payment of social security funds and the operation and management of funds. However, which mode of financing should be adopted in China to raise social security funds is the basis for the establishment of social security system, which determines the process of raising social security funds. It also determines the management of social security funds and the operation of the whole social security system. Recently, the reform of our country's social security system has been improved and developed to a certain extent. It is adapted to the socialist market economy, meets the requirements of the socialist market, has multiple sources of funds, has equal rights and obligations, and socializes management and services. A new social security system with multiple levels of security is gradually being established. However, compared with the urgent need for social security in the overall progress of the political and economic reform in China, the reform of the social security system is still lagging behind, which seriously restricts the further deepening of the reform. Especially in the aspect of raising social security funds, there are still a series of problems, such as low legislative level, too narrow scope of financing, too high collection cost and so on. Therefore, the reform of our social security financing model, the collection of social security tax, the establishment and improvement of a stable and reliable financing mechanism, has become an important issue before us. Based on the research at home and abroad, this paper starts with the basic theories of the relevant social security financing model, and combines the present situation and existing problems of the social security system in our country, from the perspective of the integration of the social security system. Through the analysis of the necessity and feasibility of the integration of social security system (including social security projects, social security regions and social security institutions), It is of great significance to use social security tax to raise social security funds in China. However, because our country is in the early stage of the development of market economy, we must consider the special situation of our country at the same time when we design the social security tax based on foreign social security experience. In order to achieve a wide range of collection, standardize unified tax basis, subjects should not be too high, tax rate should not be too high, and the way and management of collection should be simple and feasible, so that the introduction of social security tax in China has been constantly improved in a gradual and orderly manner. The social security fund is the core problem in the social security work. How to establish and perfect the financing mode of the social security under the condition of market economy is a problem that all the countries in the world pay close attention to and discuss. How to better solve the payment of social security funds is not only a realistic problem that the government must face, but also an important problem that must be solved properly in the development of market economy. Therefore, choosing the financing mode of social security which is suitable for our country's national conditions and social and economic development is a major event in our country's current social security work. Choosing the method of levying social security tax to raise social security funds is conducive to promoting the integration of the social security system and thus expanding the coverage of citizens' security. To improve the welfare of citizens and to meet the needs of the improvement of people's living standards and economic development under the market economy environment.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D632.1

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