社会保障是维系经济改革与社会发展的不可替代的重要制度安排,在市场经济国家通常是国家公共财政支撑的公共政策体系中的主要内容。目前我国社会保障制度仍滞后于发展需要,城乡居民后顾之忧甚多,这种状况不仅深刻地影响着整个经济社会的协调发展,而且构成为经济发展的消极因素。而造成这一局面的很重要的原因即是国家财政对社会保障的支持还未完全到位,中央与地方政府的社会保障责任未能清晰划分。因此,中国的经济社会持续、协调发展迫切需要社会保障发挥其功能作 Social security is an irreplaceable important institutional arrangement that sustains economic reform and social development. It is usually the main content of public policy system supported by state public finance in market economy countries. At present, the social security system in our country still lags behind the development needs and there are many worries for urban and rural residents. This situation not only profoundly affects the coordinated development of the entire economy and society, but also constitutes a negative factor in economic development. The very important reason for this situation is that the state finance has not yet fully supported social security and the social security responsibilities of the central and local governments have not been clearly defined. Therefore, the continuous and coordinated development of China’s economy and society urgently requires that social security should give full play to its functions