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一、社会保险基金的内涵及种类(一)社会保险与社会保险基金的概念社会保险是指国家通过立法手段,建立社会保险基金,在劳动者因年老、疾病、伤残、事业、生育及死亡等原因,暂时或永久性失去劳动能力或劳动机会,从而全部或部分失去生活来源的时候,由国家或社会对其本人或家属给予一定物质帮助的强制性保险制度。社会保险基金是指为保障社会劳动者在丧失劳动能力或失去劳动机会时的基本生活需要,在法律的强制规定下,通过向劳动者及其所在单位征缴社会保险费,或由国家财政直接拨款而集中起来的资金。社会保险基金问题是社会保险的核心问题。(二)社会保险基金的种类根据社会保险项目的专门用途及其功能分类,社会保险基
I. The Connotation and Types of Social Insurance Funds I. The Concept of Social Insurance and Social Security Funds Social insurance refers to the state’s establishment of social insurance funds through legislative means and through the establishment of social insurance funds in the light of old age, illness, disability, career, childbirth and Death or other reasons, temporarily or permanently lose their ability to work or work, so as to lose all or part of the source of life, by the state or society to give themselves or their dependents a certain degree of material assistance to the mandatory insurance system. Social insurance funds refer to the basic living needs of social workers in order to protect the working laborers in losing their ability to work or in losing their labor opportunities. Under the mandatory provisions of law, social insurance premiums are levied on workers and their units or paid directly by state finances Funding and pooling funds. The problem of social insurance fund is the core issue of social insurance. (II) Types of social insurance funds According to the specific purposes of social insurance programs and their functional classification, social insurance funds