社会保障既是一个分配问题，也是一种政府行为，单靠市场机制无法完全实现。社会保障与财政分配之间有着内在的联系，客观上要求国家财政参与社会保障的分配与管理，健全和强化财政部门在社会保障改革和管理中的地位，建立起以国家财政为主导的社会保障管理体系，对规范社会保 Social security is not only a distribution problem, but also a government act that can not be fully achieved by market mechanisms alone. There is an intrinsic link between social security and fiscal allocation, objectively requiring state finance to participate in the distribution and management of social security, perfecting and strengthening the position of the financial sector in social security reform and management, and establishing a social security system dominated by state finance Management system, to regulate social security