CAJ | 학술논문

巴西公共社会支出规模庞大，广受“福利赶超”的质疑。本文通过对巴西公共社会支出的解构，发现公共部门社会保险支出是推动公共社会支出的重要因素。巴西公共部门社会保险缴费少、待遇高、资格松、财务机制差，公共部门100万社会保险领取待遇者的收支赤字大于私人部门2000万受益者的收支赤字。1988年至今四次改革并未撼动巴西公共部门社会保险制度根基。给中国的警示有：制度结构畸形引发福利超支；矫枉过正必须重塑制度；新制度必须健康启程。
파서공공사회지출규모방대，엄수“복리간초”적질의。본문통과대파서공공사회지출적해구，발현공공부문사회보험지출시추동공공사회지출적중요인소。파서공공부문사회보험격비소、대우고、자격송、재무궤제차，공공부문100만사회보험령취대우자적수지적자대우사인부문2000만수익자적수지적자。1988년지금사차개혁병미감동파서공공부문사회보험제도근기。급중국적경시유：제도결구기형인발복리초지；교왕과정필수중소제도；신제도필수건강계정。
With a magnificent public expenditure scale, Brazil is widely questioned as a welfare overtaken country. Through deconstruction of Brazil’s public expenditure, this paper ifnds out that the social security expenditure in public sectors contributes most to the increase of public expenditure. There exists such problem as low payment of social insurance, liberal wages and benefits, loose qualiifcation and poor ifnancial mechanisms in Brazil’s public sector. The deifcit of the public sector is larger than that of the private sector with 1 million beneifciaries in the former while 20 million in the latter. Since 1988, there has been four reforms in Brazil, all of which never shake the foundation of the social security system of Brazil’s public sector. The cautions to China are as follows:ifrstly, deformed system structure results in the overrun of welfare spending;secondly, the social security system should be reconstructed to change the steadily worse situation;thirdly, the new system should be put into a healthy track.