社会保障统计国际比较与借鉴

 本文通过对四大国际组织、三个代表国家社会保障统计的比较分析，总结出国际社会保障支出统计的口径差异主要集中在其所包括的社会保障项目、主体和形式三方面。呼吁国际社会关注社会保障统计标准问题，以使社会保障统计在其国际比较、理论研究和方向道路选择方面发挥应有作用。中国在构建社会保障统计的起始阶段，尤需注意英、美、日三国将社会保障作为独立大类在统计年鉴中单独列示；借鉴欧盟经验建立社会保障收支统计体系，并通过来源法、部门法、项目法和对象法的选择完成社会保障支出统计。

International Comparison and Reference of Social Security Statistics

By analyzing social security statistics in four international organizations and three countries,this paper finds that statistical criteria of social security expenditure differ from each other mainly in their items,bodies and forms.Therefore,international social security statistical standards should be paid more attention to play more important role in international comparison,theoretical studies,and route choice.The experience of listing social security as a separate classification in statistical yearbook ...