俄罗斯社会保障方案中的基金制及其对中国的启示

从苏联解体至今。俄罗斯社会保障制度在资金来源和保障对象方面经历了重大的变革。在现行的俄罗斯社会保障制度中，俄罗斯三大强制保险基金承担着社会保障的不同险种，发挥着重要的作用。经历不同的历史时期的发展，俄罗斯的社会保障制度形成了社会化、全面化与差异化相结合的特点，对减轻财政负担、保障劳动者的基本生活、维护社会的稳定起到了积极作用。俄罗斯社会保障方案中的基金制对完善我国社会保障制度的有效运行有积极的借鉴作用。

The Fund Circulation Mechanism in Russia's Social Security System and Its Inspiration to China

With the disintegration of Soviet Union, both the fund resources and beneficiaries of social security system in Russia have changed greatly. The three coercive insurance funds are now used to compensate any possible losses. In fact, present social security system has formed features like socializing, being comprehensive and diversifying, which play an active role in easing government＇s burden, safeguarding worker＇s basic living expenditure and stabilizing the society. The fund circulation mechanism in Russia＇s social security may provide China with references to perfect its social security system.