| 完善我国社会保障财政制度的法律思考 |
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| 引用本文： | 方刚毅.完善我国社会保障财政制度的法律思考[J].中央财政金融学院学报,2003(9):17-20,80. |
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| 作者姓名： | 方刚毅 |
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| 作者单位： | 浙江大学法学院，杭州310028 |
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| 摘 要： | 财政作为社会保障的核心组织者和保障资金的重要提供者，在社会保障中起有着十分重要而独特的作用。本文分析了建立和完善我国社会保障财政制度的必要性，并从社会保障预算、社会保障税、社会保障财政转移支付三个方面对我国社会保障财政制度的法律完善进行了探讨。
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| 关 键 词： | 社会保障财政制度 预算 社会保障税 转移支付 |
| 文章编号： | 1000-1549(2003)09-0017-04 |
Legal Thoughts on Perfection of Financial System of Social Security in China |
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| FANG Gang-yi.Legal Thoughts on Perfection of Financial System of Social Security in China[J].Journal of Central University of Finance & Economics,2003(9):17-20,80. |
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| Authors: | FANG Gang-yi |
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| Institution: | FANG Gang-yi |
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| Abstract: | As the chief organizer of social security and important supplier of security fund, finance plays a vital and special role in the social security. This article analyzes the necessity of establishing and improving financial system of social security in China, and discusses legal perfection of financial System of Social Security from three aspects-social security budget, social security tax and fiscal transfer payment of social security. |
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| Keywords: | Financial System of Social Security Budget Social security tax Transfer payment |
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