中文摘要：

中央和地方社会保障支出责任划分影响中国改革全局,事关国家治理体系和治理能力。对包括中国在内的40个国家中央和地方社会保障支出责任划分进行实证分析比较,发现中国中央政府财政收入占比、中央政府财政社会保障支出占比都是40国中最低的,中国实际上近于财政分权状态,只是更少的中央财政社会保障支出责任和政治集权掩盖了财政分权的现实。实行与国际社会保障责任从中央向地方转移所不同的改革路线,适度上划中央财政的社会保障支出责任,是中国财政体制改革的正确方向。

英文摘要：

The responsibilities division of central and local expenditure on social security affects the whole China＇s re form and matters the national governance systems and governance capacity. Through the empirical analysis and comparison of the division of central and local social security expenditure responsibilities for 40 countries, including China, we found the proportions of China＇s central government revenue and the central government fiscal social security expenditure are the lowest in 40 countries, China is actually close to the state of fiscal decentralization, the fewer fiscal responsibilities of central government on social security expenditure and political centralization covered up the reality of fiscal decentralization. We think that China＇s fiscal system reform should adopt different routes to the international social security responsibilities that transfered from central to local government and enhance the social security expenditure responsibilities of central finance moderately.