广州市社会保险制度改革的思路与财税对策

• 作 者: 朱德明
• 出 处: 财政
• 发表日期: 1994年05期
• 关键词: 保险制度改革 经济体制改革 市场经济体制 养老保险 城镇企业职工 基金预算 个人帐户 乡镇企业职工 保险项目 待业保险

社会保险是国家为劳动者在遇到生、老、病、死、伤、残、待业等社会风险而丧失或减少收入来源,致使生活发生困难时提供收入的一种社会保障制度,建立和健全社会保险制度,是当前经济体制改革和建立社会主义市场经济体制的重要内容。本文试图对广州市社会保险制度改革的思路和财税部门在社会保险制度改革中如何发挥其积极作用等问题,进行一些探讨。

Social insurance is a kind of social security system for the state to provide income when workers lose or reduce their sources of income in the face of social risks such as life, old age, sickness, death, injury, disability and unemployment due to employment, and establish and improve The social insurance system is an important part of the current economic system reform and the establishment of a socialist market economic system. This article attempts to discuss the reform of Guangzhou’s social insurance system and the fiscal and taxation departments in the social insurance system reform how to play its positive role and other issues.