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社会保障行政由社会保险、社会救助、社会福利三部分组成。逐一评述我国台湾地区的社会保险制度、社会救助制度、社会福利制度,其中重点阐述社会保险制度,并与我国大陆的相关制度加以对比。在此基础上,探求台湾地区的社会保障行政制度可资借鉴的经验,具体而言,包括:社会保障行政制度“立法先行”;扩大社会保障的覆盖面,履行保障人权的国际义务;社会保险从“综合性”逐步向“单一性”转变;提高社会保障领域立法的层次和适时调整社会保障政策。
Social Security Administration consists of social insurance, social assistance and social welfare. One by one, we review the social insurance system, social assistance system and social welfare system in Taiwan of our country. The focus is on the social insurance system, which is compared with the relevant systems in mainland China. On this basis, we should explore the experiences that Taiwan’s social security administrative system can learn from. Specifically, they include: the administrative system of social security “legislative precedence ”; expanding the coverage of social security and fulfilling its international obligations for safeguarding human rights; The insurance has been gradually changed from “comprehensive ” to “unitary ”; the level of legislation in the field of social security has been raised, and the social security policy has been adjusted in a timely manner.