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公共财政支持是维系社会保障制度正常运行的关键。文章基于河南省2003—2012年社会保障财政支出水平、结构和省内18地市财政支持力度的分析和比较,发现河南省缺乏社会保障财政支出的常态化机制、缺乏财政对社会保险的支出结构和支出额度的合理化机制、缺乏健全的社会保障财政支持监督制约机制,进而提出了优化财政制度设计、使财政投入额度和投入结构合理化、加强财政组织管理等破解问题的建议。
Public financial support is the key to maintaining the normal operation of the social security system. Based on the analysis and comparison of the level and structure of social security expenditure in Henan Province during 2003-2012 and the financial support efforts of 18 cities in Henan Province, this paper finds that Henan Province lacks the normalization mechanism of social security expenditure and lacks the fiscal expenditure structure for social insurance And rationalization of spending quotas, lack of a sound supervision and control mechanism for social security financial support, and put forward proposals on optimizing the design of the fiscal system, rationalizing the amount and input structure of financial investment and strengthening the management of financial organizations.