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“社会保障制度”是指为了防备年老、疾病、失业、工伤事故,由国民事先负担若干费用(以社会保障费或纳税的形式)而使之在需要时可以得到帮助的制度,其实质是一种现代的社会互助。社会保障制度是工业化的产物,是市场经济运行机制的重要组成部分。在我国从计划经济向市场经济的转型过程中,必须建立与市场经济相适应的社会保障制度,因此有必要研究国外社会保障制度的经验与教训,从而进一步完善和深化我国社会保障制度的改革。
The “social security system” refers to a system that can be helped when needed by the citizens in anticipation of old-age, sickness, unemployment, work-related accidents, and the like, which are paid in advance by the citizens in the form of social security contributions or tax payments A modern social mutual aid. The social security system is the product of industrialization and an important part of the operation mechanism of market economy. In our transition from planned economy to market economy, we must establish a social security system that is compatible with the market economy. Therefore, it is necessary to study the experiences and lessons of the social security system abroad so as to further improve and deepen the reform of our social security system.