CAJ | 학술논문

社会保障财政制度是社会保障资金管理和监督的核心，该制度的建立和完善是确保我国社会保障制度发展和进步需要。当前，我国社会保障制度的框架已基本建立，但由于人口众多、人口老龄化等等问题的突出，我国社会保障给国家财政带来了巨大负担。本文结合我国基本国情，就社会保障财政制度建立的必要性展开了讨论，并从社保制度完善、资金筹集预算及社会社会保障财政转移支付等方面进行了分析。从国情出发建设有中国特色的社会保障财政制度，促进整个社会发展的公平、和谐、稳定，维护我国的长治久安和社会文明的发展，使人民过上幸福、美好的高质量生活。
사회보장재정제도시사회보장자금관리화감독적핵심，해제도적건립화완선시학보아국사회보장제도발전화진보수요。당전，아국사회보장제도적광가이기본건립，단유우인구음다、인구노령화등등문제적돌출，아국사회보장급국가재정대래료거대부담。본문결합아국기본국정，취사회보장재정제도건립적필요성전개료토론，병종사보제도완선、자금주집예산급사회사회보장재정전이지부등방면진행료분석。종국정출발건설유중국특색적사회보장재정제도，촉진정개사회발전적공평、화해、은정，유호아국적장치구안화사회문명적발전，사인민과상행복、미호적고질량생활。
The social security financial system is the core of the management and supervision of social security funds,and the establishment and improvement of the system is to ensure the development and progress of our social security system needs. At present, the framework of China's social security system has been basically established, but due to the large population, the aging of the population and the outstanding problems, China's social security brings the state the enormous finance burden. Combining China's basic national conditions, this paper discusses the establishment necessity of social security financial system is discussed, and analyzes the improvement of social security system, the financing budget and the social and fiscal transfer payment,etc. Starting from the natinal conditions, the social security financial system with Chinese characteristics is constructed to promote fair, harmonious, stable development, which enable people to live a happy and high-quality life.