通过对我国社会福利财政支出历史数据的分析,发现其基本概念和分类混乱,政府、市场、社会三方责任模糊,财政分配向强势集中,中央和地方事责与财力失衡。基于此本文提出:社会福利应以免费和生活改善为特质与社会服务相区分;在全面规划基础上,政府、社会、市场三方按比例配置社会福利资源;在承担出资责任的同时,政府更须加强社会福利规划、政策、制度、资金等管理;将烈士抚恤、残疾人和高龄老人津贴等易于掌控且正面意义强的社会福利支出责任上划中央,改善央地财政分配失衡状况。 Through the analysis of the historical data of social welfare expenditure in our country, we found that the basic concepts and classification are confused. The responsibilities of government, market and society are vague, the fiscal distribution is strongly concentrated, and the responsibilities and financial resources of central and local governments are unbalanced. Based on this, the article proposes that social welfare should be distinguished from social services by the features of free and improved living. On the basis of overall planning, the social welfare resources should be allocated proportionately by the government, the society and the market. At the same time, the government should pay more attention Strengthen the management of social welfare programs, policies, systems and funds; put the easily controllable and positive social welfare expenditures such as the pension of the martyrs, the allowances for the handicapped and the elderly at an advanced stage on the Central Government, and improve the unbalanced distribution of financial resources in the Central Bank.