论文部分内容阅读
西方国家社会保障制度建设和改革的实践,大体经历了四个阶段。从20世纪70年代开始至今进行了一系列的调整改革。我国社会保障制度建设和发展中仍存在一些问题,为完善我国社会保障制度,必须采取如下的措施:社会保障水平要与生产力发展水平相一致;开征社会保障税;加快社会保障法制建设;建立统一协调的社会化管理的社会保障管理体制;拓宽筹资渠道;建立多层次的社会保障体系;加强社会保障的监督工作。
The practice of building and reforming the social security system in western countries has generally gone through four stages. Since the 1970s, a series of adjustment and reform have been carried out. There are still some problems in the construction and development of China’s social security system. To perfect our social security system, the following measures must be taken: the level of social security should be consistent with that of productive forces; the introduction of social security taxes; the acceleration of the social security system; the establishment of a unified Coordinated social management of social security management system; broaden the financing channels; establish a multi-level social security system; strengthen social security supervision.