我国至今未形成全国统一的社会保障体系,这种情况与我国迅速发展的经济和社会生活极不相适应。对此,理论界和实际工作部门对如何建立适应市场经济需要的现代社会化保障制度,作了深入的探索,现将几个问题综述如下:一、现代社会化的保障制度的原则一种观点认为,我国社会保障制度改革应坚持以下原则:(1)最低费用原则。这一原则要求政府在安排社会保障支出时,必须以尽可能低的费用来达到预期目标。(2)平衡原则。在每一财政年度,社会保障收支必须保持基本平衡,要防止走西方国家“赤字社会保障”的路子。(3)理想与现实相结合的原则。我们现阶段的主要任务不是建立一个理想化的普遍的社会保险模式, Our country has so far not formed a unified national social security system, which is extremely incompatible with the rapid economic and social life in our country. In this regard, theoretical circles and practical work departments made an in-depth exploration on how to establish a modern social security system that meets the needs of a market economy. A few issues are summarized as follows: I. Principles of the modern social security system He believes that the reform of China’s social security system should adhere to the following principles: (1) the principle of minimum cost. This principle requires that the government, in arranging social security spending, must meet the expected target at the lowest possible cost. (2) the principle of balance. In each financial year, the social security receipts and payments must be basically balanced and the path of “deficit social security” in the western countries must be prevented. (3) the principle of combining ideal with reality. Our main task at this stage is not to establish an idealized and universal social insurance model,