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建立健全社会保障体系,是全面实践“三个代表”重要思想,贯彻落实党的十六大精神的重要体现,是进一步深化经济体制改革,建立社会主义市场经济体制的重要组成部分。1998年以来,各级财政部门认真贯彻执行党中央、国务院制定的一系列方针政策,积极会同有关部门推进各项社会保障制度改革,初步建立了以养老、医疗保险和“三条保障线”为主要内容的社会保障体系基本框架;按照建立公共财政框架的要求,转变职能,努力调整财政支出结构,增加社会保障投入,2002年中央财政用于养老、下岗职工基本生活保障和低保的补助支出预计比1998年增长5倍;进一步健全财务会计制
Establishing and perfecting the social security system is an important manifestation of fully implementing the important thinking of the ’Three Represents,’ and implementing the spirit of the 16th National Congress of the CPC. It is an important part of further deepening economic restructuring and establishing a socialist market economic system. Since 1998, the financial departments at all levels have conscientiously implemented a series of guidelines and policies formulated by the CPC Central Committee and the State Council, worked actively with relevant departments to promote the reform of various social security systems, and initially established a three-line system of "supporting the elderly, medical insurance and As the main content of the basic framework of social security system; in accordance with the requirements of establishing a public financial framework, change the functions and efforts to adjust the structure of financial expenditure, increase social security investment, the central government in 2002 for the retirement, laid-off workers basic living allowances and subsistence allowances Expenditure is expected to increase 5 times over 1998; further improve financial accounting system