本刊今年第一期发表了对武大郑功成教授的专访,其中曾提及要对社会保险与国家财政的关系撰文集中论述。这里发表的即是约定的专论。本文分析了社会保险基金的性质,厘清了国外社会保险财政与国家财政关系的类型及其发展趋势。作者指出,在国际社会中,两者关系正呈现出由紧密型向松散型转变的趋势。文章对我国社会保险财政的政策取向、发展道路、目标模式以及由此出发而需采取的相应措施提出了具体意见。作者认为,将社会保险财政与国家财政区别开来,采取不同的管理方式与政策,是中国社会保险制度避免工业化国家社会保险财务危机的重要条件。近年来,实际工作部门对此问题极为关注,也希望能从理论政策层面搞明白。或许本文对此能有所帮助。 社会保险是现代社会保障体系中最为重要的子系统,其不仅支出规模巨大,而且在资金来源、积累、管理与支付等方面均有着自己独特的特点,其财政状况如何,既直接决定着社会保险制度的成败,也往往是决定整个社会保障制度财政状况的关键。因此,有必要对社会保险财政问题进行专题探讨。 This issue of the first issue of this year, an interview with Professor Zheng Gongcheng Wu Da, which mentioned the relationship between social insurance and state finances focused on the article. Here is the agreed monograph published. This article analyzes the nature of the social insurance fund and clarifies the types and trends of the relationship between foreign social insurance finance and state finance. The author points out that in the international community, the relationship between the two countries is showing a trend of changing from a tight to a loose one. The article put forward concrete opinions on the policy orientation, development path, target mode and corresponding measures to be taken in the social insurance finance of our country. The author believes that distinguishing social insurance finance from national finance and adopting different management methods and policies are important conditions for China’s social insurance system to avoid the financial crisis of social insurance in industrialized countries. In recent years, the actual work department has drawn great attention to this issue and hopes to make it clear from the theoretical and policy aspects. Perhaps this article can be helpful. Social insurance is the most important subsystems in modern social security system. It not only has a huge expenditure, but also has its own unique characteristics in respect of source of funds, accumulation, management and payment, and so on. What is the financial status of social insurance, which directly determines the social insurance The success or failure of a system is also often the key to determining the financial position of the entire social security system. Therefore, it is necessary to conduct a special discussion on the financial problems of social insurance.