对社会保险筹资方式的选择不仅仅是一个筹资问题,也关系到社会保险基金的管理、支付方式,甚至决定着整个社会保险制度的运行过程。本文从理论上分析了社会保险筹资方式的类型,探讨了社会保险筹资方式的影响因素,并力图通过负担水平、管理模式、制度公平性、政府责任等方面的比较,实现对社会保险税和社会保险费的理性认识。 The choice of means of financing social insurance is not just a matter of financing, but also of the management and payment of social insurance funds and even the operation of the entire social insurance system. This paper analyzes the types of social insurance financing methods theoretically, explores the influencing factors of social insurance financing methods, and attempts to achieve the social insurance tax and the society through the comparison of the burden level, management mode, system fairness and government responsibility Rational understanding of premiums.