社会保障制度是一个国家经济和社会发展的客观要求。我国正处于建立社会主义市场经济体系的特殊时期,经济改革中有破有立,更需要一个有效的社会保障体系。一般来说,社会保障包括养老、失业、医疗、优抚和救助,后面两种一般属于社会救济,其资金来源于财政一般收入,有财政预算保证。因 The social security system is an objective requirement of a country’s economic and social development. My country is in a special period of establishing a socialist market economic system. There are many gaps in economic reform and an effective social security system is even more needed. Generally speaking, social security includes pension, unemployment, medical treatment, special care and assistance. The latter two are generally social relief funds, which are financed from the general revenue and have a budget guarantee. because