试论农村社会保障体系建设中的财政支持

根据农村社会保障发展严重滞后城市．农村居民的收入远远低于城市居民等基本事实．本文认为在农村社会保障体系建设的过程中．国家财政应承担更多的责任和义务．而我国目前财政对农村社会保障的投入严重不足。为了加快农村社会保障体系的建设．一方面要调整财政支出结构．尽快扭转社会保障财政支出的城市偏向；另一方面要严格界定政府职能．确定农村社会保障财政支持的重点和优先扶持领域，并随财力的增加逐步加大财政支持的深度和广度。

On Financial Support in Construction of Rural Social Security System

Compared with cities,both the development and the level of countryside is laggard in China.The author believes government should undertake more important duties in the process of construction of rural social security.In fact,financial support to rural social security is so serious shortage.In order to accelerating the development of reral social security,we must endeavor from two aspects:one is to adjust structure of financial expenditure,and raise the allotment to the countryside;the second is to define the function of the government,it must ascertain the important programmers and add the allotment gradually.