摘要
社会保障基金管理模式不仅关系到我国社会保障基金能否实现保值和增值的基本目标,而且更直接地影响到开征社会保障税后新的社会保障体系运行的效率。针对我国当前社会保障基金管理模式存在的问题,应当借鉴国外社会保障基金管理的成功经验,研究构建符合我国新型社会保障体系运行要求的社保基金管理模式。
The fund management mode of social security not merely connects whether the fund of social security of our country could realize preserving value and value - added basic target , and influences the efficiency that the new social security system operates after levying the social security tax. Basing on the present problem that the fund management mode of the social security of our country exists and using the successful experience of fund management of the foreign social security for reference, this text carries on research to the basic thinking means of constructing fund management mode which accords with the new - type social security system in our country.
出处
《现代财经(天津财经大学学报)》
CSSCI
北大核心
2006年第2期3-8,共6页
Modern Finance and Economics:Journal of Tianjin University of Finance and Economics
基金
国家社科基金课题"建立社会保障税研究"的部分研究成果
课题批准号:04BJY073
关键词
社会保障
社会保障基金
管理模式
Social Security
Fund of Social Security
Management Mode