德国、西班牙社会保障制度考察报告财政部社会保障司考察团一、两国社会保障制度的基本概况德国和西班牙均属于欧盟成员国，其社会保障制度都采取现收现付制的管理模式，但由于两国的社会经济状况和历史背景不同，其社会保障水平、保障范围、筹资方式和管理体制等各有不同... Germany, Spain Investigation Report on the Social Security System of the Social Security Department of the Ministry of Finance Examinees Basic Facts on Social Security Systems in China and Spain Both Germany and Spain belong to the EU member states. All their social security systems adopt the pay-as-you-go system. However, Due to their different socio-economic conditions and historical backgrounds, the two countries have different levels of social security, safeguards, methods of fund-raising and management systems.