社会保障制度的借鉴与启示  

On the Social Security System

作　　者：王怡[1] 

机构地区：[1]长春税务学院税务系,吉林长春130021

出　　处：《税务与经济》2001年第2期49-51,共3页Taxation and Economy

摘　　要：随着我国加入 WTO 步伐的加快 ,按国际惯例建立符合我国国情的社会保障制度 ,已成为建立和完善社会主义市场经济的重要保证。借鉴其他国家社会保障制的成功经验和失败教训给我们的启示 :社会保障制度化、保障水平适度性、实施中公平与效率兼顾责权利相同一的企业、以开征社会保障税为最佳筹资方式等。The social security system set up in accordance with the international customs,which is fit for our country,has become the guarantee for the economy of the socialist market.From the successful experience and failed lessons of the other countries,we gain a good deal elightenment:legal social security,appropriate security level,fairness combined with effectiveness,enterprises with the same duty,right and benefit,and the best way to raise money with levying social security tax.

关 键 词：社会保障 社会保障制度 市场经济 中国 

分 类 号：F842.61[经济管理—保险]