CAJ | 학술논문

社会保障制度是调节收入再分配的最重要手段之一，具有综合性的收入分配调节功能。当前我国社会保障制度调节收入再分配的效果不甚理想，甚至还存在一定程度的逆向调节。对比分析瑞典和我国社会保障制度调节收入再分配的效果，发现我国社会保障在调节收入再分配方面存在覆盖面不足、支出水平偏低、筹资模式不合理和发展不平衡等诸多问题，未来需要逐步提高社会保障覆盖面、加大财政对社会保障的投入力度、完善社会保障筹资模式与逐步缩小社会保障差距，以发挥社会保障对收入再分配的正向调节作用，从而逐步缩小收入分配差距，促进社会的和谐与稳定。
사회보장제도시조절수입재분배적최중요수단지일，구유종합성적수입분배조절공능。당전아국사회보장제도조절수입재분배적효과불심이상，심지환존재일정정도적역향조절。대비분석서전화아국사회보장제도조절수입재분배적효과，발현아국사회보장재조절수입재분배방면존재복개면불족、지출수평편저、주자모식불합리화발전불평형등제다문제，미래수요축보제고사회보장복개면、가대재정대사회보장적투입력도、완선사회보장주자모식여축보축소사회보장차거，이발휘사회보장대수입재분배적정향조절작용，종이축보축소수입분배차거，촉진사회적화해여은정。
The social security system is one of the most important means of regulating the redistribution of national income ,with comprehensive income distribution adjustment function .The current adjustment in the redistribution of national income effect of China’s social security system is not very ideal ,it even exist certain degree of reverse adjustment on income distribution .Compared with the effect of Sweden and Chi-na’s social security system adjust national income redistribution ,found that China’s social security regu-lates income redistribution exist many problems ,such as inadequate coverage ,low level of expenditure , the mode of financing unreasonable and unbalanced development and so on .It is need to gradually improve the coverage of social security ,increase financial input into social security ,improve the social security fi-nancing model and gradually reduce social security gap in the future ,in order to play the positive adjust-ment function of social security on income redistribution ,so as to gradually narrow the income distribution gap ,promote social harmony and stability .