建立和完善我国社会保障制度,不仅是社会主义本质特征的基本要求,而且是构建社会主义和谐社会的客观要求。分析了我国社会保障制度存在的问题,提出了加快完善社会保障法律制度、开征社会保障税、提高社会保障的社会化程度等完善社会保障制度的建议。 Establishing and perfecting the social security system in our country is not only the basic requirement of the essential characteristics of socialism but also the objective requirement of building a socialist harmonious society. It analyzes the existing problems in China’s social security system, puts forward suggestions on improving the social security system, such as accelerating and improving the legal system of social security, imposing social security taxes, raising the socialization level of social security and so on.