Research On The Fiscal Responsibility Of Government Social Security

In accordance with the theory of functions of the government,an importantfunction of government is to implement social security policies for all members ofsociety.In the government social security obligations,fiscal responsibility is its maincore responsibility content.Supporting responsibility for the financial funds is the mostimportant and core responsibility in the fiscal responsibility of the government onsocial security.Clear fiscal responsibility of the government on social security,measurethe boundaries and depth of government funds supporting the social security,definitefinancial funding support responsibility on the different social security project betweenthe central government and local government,and analysis the financial fundingproblems of social security,it can not only propose reasonable countermeasures forstrengthing fiscal financial support of the government social security,but also makegreat reference and practical significance to build welfare society and improve thesocial security system in China.Theoretical circles try to depict the social security government fiscal responsibilityresearch analytical framework and to develop practical solutions that can beimplemented from the social security definition of government fiscalresponsibility,divided and funding aspects,but the effect is not particularlydesirable.Therefore,it need to know the basic theoretical issues,such as connotations ofgovernment fiscal responsibility on social security,dividing methods,divided contentand so on.And propose two basic analytical framework，including governmentdefinition and division of fiscal responsibility on social security.It can providetheoretical support and reference value when we analysis the problems in the socialsecurity.Also,it can help us to find out the right countermeasures to strengthgovernment fiscal responsibility,and enrich the research in this area.The main line of this paper is government fiscal responsibility on socialsecurity,and it is discussed mainly by the following six parts.The first chapter introduces the purpose and value of researching the governmentfiscal responsibility on social security,and sort out the literature of the fiscalresponsibility of government on social security in recent years. The methodology andframework of this paper,and the innovation point and inadequates are also included inthis chapter.The second chapter elaborates the theoretical foundation of the government fiscal responsibility on social security.First of all,it makes an overview of the responsibilityof the government at different levels of the social security program.Secondly,thegovernment accountability on social security is divided by government level,both thecentral government and the local government shoulld have responsibility.It shows thatthe responsibility of the central government and local government on the differentlevels of the social security program.Then,the government social securityresponsibility mainly for fiscal responsibility, including fiscal policy supportresponsibility, financial funds support responsibility and financial management andoversight responsibility.The third chapter analysises the financial capital of social security in China fromthe following four aspects:the size of the social security expenditure, expenditurestructure, the effect of expenditure and expenditure supervision.The size of the socialsecurity spending unenough is mainly reflected in the level of social security is nothigh and the level of government finances social security is not enough.Irrationalstructure of social security expenditure is mainly reflected in the distribution ofgovernment fiscal spending on social security area unbalanced and unreasonableproportion of social security expenditure between the central government and localgovernment finances.The result of social security expenditures is not satisfactorymainly reflected in the government fiscal spending on social security,and the role playin the regulation of urban and rural residents’ income distribution gap is not ideal.Also,the promotion of workers’ employment effect is not evident.Unsound socialsecurity expenditure monitoring mechanism is mainly reflected in the regulated legalsystem is not perfect,and there is a huge risk in funds management process.Under different social security system and management mode,such aswelfare-oriented country(such as the United Kingdom), insurance-orientedcountry(such as Germany),and savings-oriented country(such as Singapore), theexperience of the government in power to fulfill the financial funds to support socialsecurity responsibility is different.we can learn a lot from this countries.According to the former explained on financial capital problems of governmentsocial security in china and foreign countries’ experience, to strengthen governmentfunds supporting responsibility on social security,we should work hard from thefollowing fourth aspects.First, to increase government funding and improve the levelof social security; second,to adjust the expenditure structure and optimize theconfiguration of social security funds; third, to ensure that the funds have been best used on social security; fourth, to strength supervision to protect the safety of thefunds.The final chapter summaries the full text from both theoretical and practicalaspects.