| 公共福利支出视角下的农村社会保障体系建设 |
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| 引用本文： | 贾绍华,朱军.公共福利支出视角下的农村社会保障体系建设[J].社会保障研究,2011(6):12-20. |
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| 作者姓名： | 贾绍华 朱军 |
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| 作者单位： | 1. 国家税务总局研究员,北京,100038
2. 南京财经大学财政与税务学院,江苏,210046 |
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| 基金项目： | 国家教育部人文社会科学研究青年基金项目 |
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| 摘 要： | 对于我国现行的农村社会保障体系，本文基于财政福利支出的视角提出了相关问题，主要包括：支出导向单一化、支出监督管理存在多方面的问题。随后，本文介绍了福利支出项目在社会保障体系中的分配功能及其政策效应。最后，根据农村公共福利支出多样化的发展要求，基于提高农民素质、发挥农民劳动力优势的目标，本文提出了完善我国农村社会保障体系的相关政策建议。
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| 关 键 词： | 公共福利支出 农村社会保障 财政责任 |
The Improvement of Rural Social Security System Under Welfare Theory of Public Expenditure |
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| JIA Shaohua,ZHU Jun.The Improvement of Rural Social Security System Under Welfare Theory of Public Expenditure[J].Social Security Studies,2011(6):12-20. |
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| Authors: | JIA Shaohua ZHU Jun |
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| Institution: | JIA Shaohua ZHU Jun |
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| Abstract: | Based on the welfare theory of public expenditure, this paper discusses the current problems of Chinese rural social security system. These problems include the single objective of rural social security expenditure and the supervision problems, and so on. Then this paper introduces modem social expenditure project and its redistribution function in modem social security system. Finally, this paper provides some suggestions to perfect Chinese social security system, aiming at meeting farmers＇ needs and improving their qualities and comprehensive productivity. |
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| Keywords: | public welfare expenditure rural social security fiscal responsibility |
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