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“城乡三元结构”是我国社会保障体系改革的特有约束,财政体制向公共财政的转型则规定了我国社会保障体系改革的基本方向。基于结构变迁和财政转型的双重约束,当前我国社会保障体系的核心问题在于保障提供方式和财政支撑方式的不合理以及由此衍生出来的四大矛盾。借鉴发达国家在保障提供方式和财政支撑方式两个领域的相关经验,并结合模型的构建与分析,得出我国社会保障体系改革的最优路径是:通过社会保障财政支撑能力培育、城镇部门社会保障并轨、一元制社会保障体系构建三个阶段的主次结合、逐步推进,解决财政功能弱化和城乡三元结构分割两个核心问题,最终实现社会保障体系公平与效率的双赢。
The “urban-rural ternary structure” is a unique constraint on the reform of China’s social security system. The transition from a fiscal system to public finance stipulates the basic direction for the reform of China’s social security system. Due to the dual constraints of structural changes and fiscal transition, the core issue of China’s current social security system lies in the unreasonable protection of the mode of supply and the mode of financial support, and the four major contradictions resulting therefrom. Drawing on the experience of developed countries in the two fields of the mode of providing security and the mode of financial support, and combining with the construction and analysis of the model, it is concluded that the optimal path of social security system reform in our country is: through the support of social security, financial support, community of urban departments Safeguard the merger and the unity of the primary and secondary social security system construction in three stages, and gradually promote and solve the weakening of financial functions and urban-rural ternary structure of the two core issues of division, and ultimately social security system to achieve a win-win fairness and efficiency.