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受经济衰退.财政赤字扩大和人口结构变化等因素的影响.各国社会保障财政普遍面临巨大压力。社会保障制度改革成为各国政府社会政策调整的重要课题,并随之引发了国际性的广泛论争。在我国,有关社会保障问题的理论探讨也空前活跃。然而,现有的论争大多围绕具体技术性环节展开。却忽略和模糊了社会保障根本精髓的命题。本文从社会保障的“效率性”出发,对我国社会保障制度改革的目标和方向问题加以探讨。
Affected by the economic recession, the expansion of the fiscal deficit and changes in the demographic structure, the social security funds in various countries are generally under tremendous pressure. The reform of the social security system has become an important issue for the government's social policy adjustment in various countries, and has led to a widespread international debate. In our country, the theoretical discussion on social security issues is unprecedentedly active. However, most of the existing controversies revolve around specific technical aspects. But ignores and obfuscates the proposition of the fundamental essence of social security. Based on the “efficiency” of social security, this article discusses the goals and direction of the reform of social security system in our country.