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社会保障立法是目前我国立法的重点,完善社会保障制度,是发展社会主义市场经济、保障公民生存权、稳定社会秩序、促进社会发展的重要保障。社会保障制度涵盖了社会的、经济的、法律的、文化的多重意义。效率与公平问题是经济学和社会学研究中的一对基本的,同时又是难以协调的矛盾。在社会保障立法中,我们首先也要考虑到公平和效率的问题。本文拟就社会保障立法的价值取向中效率与公平问题进行一些思考。
At present, the legislation of social security is the focus of our country’s legislation and improving the social security system is an important guarantee for developing the socialist market economy, safeguarding citizens’ right to subsistence, stabilizing social order and promoting social development. Social security system covers the social, economic, legal and cultural multiple meanings. The issue of efficiency and equity is a fundamental and mutually uncoordinated contradiction between economics and sociology. In social security legislation, we must first consider the issue of fairness and efficiency as well. This article intends to make some considerations on the efficiency and fairness in the value orientation of social security legislation.