Research On The Government Fiscal Responsibility Of Social Security In China

With China’s social and economic reform, changes in industrial structure as well as the agingof the population is growing, the traditional social security system under the condition of theplanned economy increasingly exposed its drawbacks, it could not play the two important roles:safety valve and stability and delayed establishing sound of the system of Chinese enterprises,hindering the optimal allocation of labor resources and rural urban integration process, therebyaffecting China’s economic development. The social security system reform is urgently needed.Social security is public service, which needs the government to intervene in the establishment ofthe social security system. And make the personal riskbe assigned on average to every one of us bytax regulation. At the same time Government intervention in the social security will reduce the costof the building of a social security system, and effectively resist financial risks to the socialinsurance fund. Other social security system for social and economic development have asignificant effect, be hailed as a stabilizer of the economy, become the important means ofgovernment financial regulation of national macro economy. On this background, this paper takesthe social security research present situation as well as the government in social security financialfunction as the starting point, combining theory with practice, points out the necessity of thegovernment play a role in the social security. The second part is the summary of theory, focusingon social security and fiscal responsibility related theoretical concepts and functions of thegovernment. In the third part, on the basis of the theory, analysis of investment status andsupervision of the status quo of China’s social security, the scale of the development trend ofChina’s social security, the proportion of fiscal responsibility of the central government and localgovernment. Combining with the reality of the third part, discovered the existence of China’s socialsecurity system, causes of problems. The fifth part is based on four security mode, select fourtypical countries for the study, summed up the experience of the typical national government socialsecurity financial, select the experience of China’s national conditions, reference applied to solvethe financial problems of the Social Security System. Therefore, the research on social securitysystem of our country at the present stage do were summarized, in order to provide basis for furtherstudy, and eventually to offer security system reform of our country and society.