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澳大利亚社会保障和福利制度具有鲜明的自由主义福利特色,在社会保障体系中社会救助支出所占比例极高。通过对澳大利亚社会保障制度以及财政社会保障支出制度的梳理,可以发现澳大利亚形成了事权清晰的财政责任分担机制,同时财政社会保障转移支付制度也较为成熟,澳大利亚财政社会保障支出状况对完善我国财政社会保障支出制度具有重要借鉴意义。
Australia’s social security and welfare system has distinct characteristics of liberal welfare, and the proportion of social assistance expenditure in the social security system is extremely high. Through the review of the system of social security in Australia and the expenditure system of social security, we can find that Australia has formed a clear financial responsibility sharing mechanism and the system of fiscal and social security transfer payment is also mature. The situation of Australian social security expenditure is very important for perfecting China’s financial society Safeguard the expenditure system has important reference significance.