本文選題：社會(huì)保障 + 社會(huì)保障制度��； 參考：《江西財(cái)經(jīng)大學(xué)》2015年碩士論文

【摘要】：社會(huì)保障制度是當(dāng)代我國社會(huì)最重要的社會(huì)經(jīng)濟(jì)制度之一。建立一個(gè)能夠適應(yīng)我國經(jīng)濟(jì)發(fā)展水平的社會(huì)保障制度,是保障我國社會(huì)的穩(wěn)定和經(jīng)濟(jì)可持續(xù)發(fā)展的關(guān)鍵。從資金的運(yùn)作過程來分析,社會(huì)保障的制度實(shí)質(zhì)由三大環(huán)節(jié)所構(gòu)成:社保資金的籌集、保障金的支付和資金的運(yùn)營與管理。但是,我國應(yīng)當(dāng)采用哪一種籌資模式來籌集社會(huì)保障資金是建立社會(huì)保障制度的基礎(chǔ),它決定了社會(huì)保障資金籌集的過程,也決定了社會(huì)保障資金的管理和整個(gè)社會(huì)保障體系的運(yùn)行。最近,我們國家的社會(huì)保障體制改革有了一定的提高與發(fā)展,一個(gè)適應(yīng)于社會(huì)主義市場(chǎng)經(jīng)濟(jì)、符合社會(huì)主義市場(chǎng)要求、資金來源多渠道、權(quán)利和義務(wù)對(duì)等、管理服務(wù)社會(huì)化、保障方式多層次的新型社會(huì)保障制度正在逐漸建立。但是,對(duì)比我國政治與經(jīng)濟(jì)改革的整體進(jìn)度對(duì)社會(huì)保障的迫切需求來看,社會(huì)保障制度的改革仍然相當(dāng)滯后,嚴(yán)重的制約了改革的進(jìn)一步深化。尤其是社會(huì)保障資金的籌集方面,還是存在著立法層次低、籌資范圍過窄、征收成本過高等一系列問題。因此,改革我國的社會(huì)保障籌資模式,開征社會(huì)保障稅,建立健全一個(gè)穩(wěn)定和可靠地資金籌措機(jī)制,已然成為擺在我們面前的重要課題。本文在國內(nèi)外研究基礎(chǔ)上,以相關(guān)社會(huì)保障籌資模式的基本理論為研究起點(diǎn),結(jié)合我國社會(huì)保障制度的現(xiàn)狀和存在的問題,從社會(huì)保障制度整合的視角,通過對(duì)社會(huì)保障制度(其中包括社會(huì)保障項(xiàng)目、社會(huì)保障區(qū)域和社會(huì)保障機(jī)構(gòu))整合的必要性與可行性分析,認(rèn)為在我國采用社會(huì)保障稅的方式籌集社會(huì)保障資金具有重要的意義。但是,因?yàn)槲覈幵谑袌?chǎng)經(jīng)濟(jì)發(fā)展的初期階段,借鑒國外社會(huì)保障經(jīng)驗(yàn)設(shè)計(jì)社會(huì)保障稅的同時(shí),必須要考慮到我國的特殊國情。爭(zhēng)取做到較寬的征收范圍、規(guī)范統(tǒng)一的計(jì)稅依據(jù)、科目不宜過高、稅率不宜過高以及征收的方式和管理應(yīng)簡(jiǎn)便可行等,使我國社會(huì)保障稅的開征在循序漸進(jìn)中得到不斷的改善。社會(huì)保障資金是社會(huì)保障工作中的核心問題,怎樣建立與健全市場(chǎng)經(jīng)濟(jì)條件下社會(huì)保障的籌資模式,是全世界各個(gè)國家關(guān)注和探討的問題。以何種籌資方式更好地解決社會(huì)保障資金的支付,不僅僅是政府必須面臨的現(xiàn)實(shí)問題,也將是市場(chǎng)經(jīng)濟(jì)發(fā)展中不可回避且需妥善解決的重要問題。因此,選擇適用于我國國情和社會(huì)經(jīng)濟(jì)發(fā)展的社會(huì)保障籌資模式,是我國當(dāng)前社會(huì)保障工作中的大事。選擇開征社會(huì)保障稅的方式來籌集社會(huì)保障資金,有利于促進(jìn)社會(huì)保障制度的整合,從而擴(kuò)大公民享受保障的覆蓋范圍、提高公民的福利程度和適應(yīng)市場(chǎng)經(jīng)濟(jì)環(huán)境下人民生活水平的提高和經(jīng)濟(jì)發(fā)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.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：D632.1

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本文編號(hào)：1905445