The Comparative Study Of Financing The Social Security Fund

The social security fund is a material base of the social security work,and a key content of the social security too. Perfecting social security system must be supported by the stability,reliable social security fund. The sound mechanism to raise social security fund is important to build the well-to-do society in an all round-way, promote economic system reform and set up the socialism diapason society.Currently, the elastic collection crisis and rigid payment crisis of social security funds have resulted in great deficiency of the funds,and severely challenged current social security system. Social security draws general concern of the whole society. The Central Party Committee and State Council have proposed to set up a social security system that has mufti-channel fund resources, standardized security scheme and socialized management and services,which is independent on enterprises and government. The core of the system is a stable and reliable fund-raising scheme.There are three main modes of raising social security fund in the world,including accounting on the cash basis,part accumulation and complete accumulation,they take shape according to different principle of balance between revenue and expenditure,and have one's own pluses and minuses.Therefore, while choosing the mode to raise funds, we should consider that the characteristics of the mode to raise funds oneself, and the need for the steady development of society security, society and economies.The traditional mode to raise social security fund in our country implements the accounting on a cash basis without exception,it does not divide the nature of ensuring the project. With the reform of the social security system and the improvement of social security system,and the enlargement of range and scale of social security, the single accounting on a cash basis has already not meet the need of development of social security. According to the difference of contents in social security system,the different project of social security should choose different mode to raise social security fund. Medical insurance and urban endowment insurance of worker should accumulate and making partly ; Individual savings should accumulate and ensure completely;the social welfare,veteran benefit and placement,society succor,and society mutual aid should implement the accounting on a cash basis;the rural endowment insurance should be implemented totally accumulating and making.The concrete method of raising social security fund concerns the proper operation of the each mode of raising social security fund. The mode and the method of raising fund are different. The mode of raising funds is mainly a principle of maintaining a basic balance between revenue and expenditures,but the method of raising social security funds is concrete means that obtains the balance between revenue and expenditures in society security funds. The ways and scales that the society security funds not only affect the balance between revenue and expenditures in society security funds ,but also the adjustment of benefit between enterprise, government, and personal. Therefore,the government should carry on some effective measure in order to obtain sufficient social security fund.The government can carry on these policies to obtain sufficient social security fund,including on charging social security tax,reducing state's stake in listed companies,issuing the national debt,issuing lottery of social security,etc. From the long-term view,the way of raising social security fund should from social security fee to the social security tax,because social security tax way has obvious comparative advantage in the efficiency of management,statutory restrictions,and the fairness of the rights and duties. This way can overcome the deficiency of current social security fund and improper management. However,Judged from the current situation,the social security tax is difficult at this stage to play its rightful role,and can not become the main source of social security funds. The first reason is lacking the foundation of integration in our country owing to the uneven development of regional economies between regions,between urban and rural areas,and between industries. The second is that the social insurance tax will be difficult to implement because management system of social security fund lack of co-ordination and management structure which is divided into between sections,between urban and rural areas. Therefore, from a short-term point of view, our country should consider to raise social security funds through a variety of means,including reducing state's stake in listed companies,issuing the national debt,issuing lottery of social security,imposing rent,readjusting the financial expenditure structure,etc.,these ways can expand the coverage rate of social security, set up the investment and financing mechanism of the social security fund,and fully utilize social forces to raise the social security fund.