政府用于社会保障的支出（财政学称为转移性支出），是政府用非市场化手段纠正市场化结果，追求社会公平。社会保障属于“准公共产品”，其主要部分必须由政府提供。开征社会保障税，重新确立财政在社会保障中的主体地位，是政府职能的归位。 The government expenditure on social security (finance is called transfer expenditure) is that the government uses the non-market means to correct the market-oriented result and pursue social fairness. Social security is “quasi-public goods,” and the major part must be provided by the government. The introduction of social security taxes and the re-establishment of the dominant position of finance in social security are the homing of government functions.