A Study On Social Security Expenditure Under Public Finance In China

The public finance is the final person in charge of social security, also is one of main origins of social security expenditure. With developing of the world economic integration, the new international division and adjustment of industrial structure will bring unemployment problem, the situation of employment will be very rigorous. In order to prevent the new social problems from occurring, the government has to take the obligation to establish a sound social security system. Therefore, it is stringent to explore and study the issues on financial and social security expenditure, display expenditure function of public finance to social security effectively and impel social security development in China.Based on the theory of public finance, using a variety of analytical methods comprehensively, this dissertation analyzes the main situation of financial expenditure on social security in China systematically, and proposes the corresponding financial policies and measures aimed at solving existing problems. The main structure of this dissertation is as followed:On the basis of combing the present research results, this dissertation defines the connotation of financial and social security expenditure and elaborates on the relevant theory, discusses the theoretical basis of government involving into the field of social security, which lays the groundwork for the following research. This chapter also points out that government should be the main bearer of social security. Secondly, the author tries mathematic models to analyze the scale, structure and efficiency of China's financial and social security expenditure from the quantitative point of view, which is the main line of this article. According to analysis, this chapter summarizes that there are some main problems existing in practice, such as the scale of the China's financial expenditure on social security needs to be increased, the structure of the expenditure is imbalance, the use of the funds is ineffective, and then analyzes the causes of them, which redounds to clarify thought, grasps the emphases of China's financial expenditure on social security, allocating the financial funds for social security reasonably, improving efficiency in the use of social security funds.The basic thought and policy of ameliorating the system of China's financial expenditure on social security is the point of this dissertation. Focusing on the current problems of the financial expenditure on social security, the dissertation proposes three main recommendations: first of all, to determine the optimal size of financial and social security expenditure, increase social security expenditure and set up a sound mechanism that financial and social security expenditure can grow steadily; secondly, to reform the allocating ration of social security, adjust and optimize the structure of expenditure on social security; finally, accelerate the relevant system reformation to improve the efficiency of financial expenditure on social security; Though the three-point proposals, the author strives to put forward the countermeasures to perfect the mechanism of financial and social security expenditure in China, thus promoting the reform to the mechanism social security expenditure so that government expenditure and management on social security become more reasonable, promoting the development of the social security system.