公共财政支持是维系社会保障制度正常运行的关键。文章基于河南省2003--2012年社会保障财政支出水平、结构和省内18地市财政支持力度的分析和比较,发现河南省缺乏社会保障财政支出的常态化机制、缺乏财政对社会保险的支出结构和支出额度的合理化机制、缺乏健全的社会保障财政支持监督制约机制,进而提出了优化财政制度设计、使财政投入额度和投入结构合理化、加强财政组织管理等破解问题的建议。
Public financial support is the key to maintain social security running. By analyzing the dynamic changes of social security expenditure in Henan Province from 2003-2012 and examining the financial support case on 18 cities, the paper found that lack of normalization mechanism on social security expenditure, lack of rational mechanisms on rationalize the structure and credit of social security, and lack of a sound supervision mechanism on social security. So, this paper proposes some suggestion on optimizing the financial support system to social security: to optimize fiscal mechanism, to make reasonable fiscal structure and enforce fiscal management.