共同富裕目标下社会保障分配的财政定位——基于“公平公正共享”理念的社会保障制度建设  

The Role of Government Finances in Social Security Distribution towards Common Prosperity——A Social Security System Based on the Concept of "Fairness, Justice and Shared Benefits"

作　　者：丛树海[1] Cong Shuhai(School of Public Economics and Administration,Shanghai University of Finance and Economics,Shanghai 200433,China)

机构地区：[1]上海财经大学公共经济与管理学院

出　　处：《社会保障评论》2022年第5期3-15,共13页Chinese Social Security Review

摘　　要：作为基本制度保障、重要制度安排和治国安邦大问题,社会保障由社会保险和社会福利两个基本部分组成。社会保险实行权利与义务对等的分配原则,财政承担对社会保险“优值品”的补贴责任。社会福利是国家通过一般公共预算对公民提供帮助和福祉的公共品,财政承担全部支付责任。我国社会保险和社会福利支出呈“四六开”,社会保险支出中3/4的资金来源于保险基金,1/4的资金来源于财政拨款。2019年,财政一般公共预算的社会保障支出比2012年增长近143%。同期GDP增长90.8%,财政一般公共预算总支出增长89.6%。财政直接用于社会保障的支出大幅度提高,财政在完善我国社会保障建设中做出重要贡献。社保基金和财政合计的社会保障支出占GDP之比由2012年的10.44%,提高到2019年的14.02%。在实现全面小康、迈向现代化国家建设进程中,以共同富裕为目标,着力建设高质量和可持续的社会保障,需要保持和加强国家财政的支持力度,国家财政有进一步提升社会福利支出水平的空间。As a basic and important system vital to governance,social security consists of social insurance and social welfare.Social insurance follows the contributory principle,and government finances bear the responsibility of subsidizing social insurance as"merit goods".Social welfare is a public good financed by the general public budget revenue,and government finances bear full responsibility.The ratio of China’s social insurance spending to social welfare spending is around 4:6.Fiscal subsidies accounted for 1/4 of social insurance spending.From 2012 to 2019,social security spending in the general public budget increased by 143 percent,while GDP increased by 90 percent and the total general public budget expenditure increased by 89.6 percent.The direct government expenditure on social security has increased significantly,and government spending has made essential contributions to China’s social security system.The total social security spending as a share of GDP increased from 10.44 percent in 2012 to 14.02 percent in 2019.In the process of building a modern country and achieving common prosperity,sustained and strengthened support from government finances is required to build a high-quality and sustainable social security system.

关 键 词：共同富裕 社会保障分配 财政定位 

分 类 号：F812[经济管理—财政学] D632.1[政治法律—政治学]