在社会主义市场经济发展的现阶段,社会保障制度的建立和完善已是当务之急。财政在社会保障制度的建立、健全以及运作中,都发挥着极为重要的作用。本文拟通过中西财政的社会保障支出差异的对比分析,对我国财政与社会保障体系的关系作一探讨。 At the present stage of socialist market economy development, establishing and perfecting the social security system is a top priority. Finance plays an extremely important role in the establishment, soundness and operation of the social security system. This article intends to compare the difference of social security expenditure between China and the West and discuss the relationship between the fiscal and social security system in our country.