关于扩大我国社会保障基金来源的研究

指出目前我国的社会保障资金规模太小,远远满足不了社会保障的需要,必须在现有的基础上,进一步扩大我国社会保障基金的规模,而拓宽社会保障基金的资金来源渠道是扩大社会保障基金规模的关键环节.根据我国现阶段的实际情况,在借鉴国外筹集社会保障基金先进经验的基础上,提出了开征新税种或开征附加税、变现部分国有资产、发展民间资本以及对社会保障基金进行盈利性投资等4个扩大社会保障资金来源渠道的建议.

On the Source Expansion of Social Security Funds in China

In China the amount of social security funds is too small to meet the demand of social security at present. So it is of urgent importance that the government should expand further the source of social security funds as a key link to extend the scope of social security. According to China's actual situation at present and the advanced experience from foreign countries, it is suggested to take four measures for expanding the source of social security funds, i.e., to levy a new tax or additional tax, cash partly the state-owned assets, develop nongovernmental funds and earn profits from investment taking advantage of social security funds.