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社会保障转移支付制度是解决政府间社会保障财政纵向和横向失衡的重要举措,是社会保障制度和财政转移支付制度的重要组成部分。公共产品理论和财政分权理论是社会保障转移支付制度的重要理论支点。社会保障的产品属性需要依据公共产品的特征,针对不同的保障项目进行具体分析。公共产品层次性理论是分析政府间社会保障权责划分问题的依据,也是实施社会保障转移支付的前提条件。财政联邦主义理论体现了分权的关键性特征,即从效率与政府职能的角度出发,实现公共产品的层次性与政府级次的匹配。蒂布特的“以足投票”假说提出了地区之间公共产品供给的公平性问题,中央政府只有通过社会保障转移支付来调节各地区之间的福利差距,才能保证各地区福利水平的大致均等,从而避免居民频繁流动出现的不良后果。
The social security transfer payment system is an important measure to solve the vertical and horizontal imbalances in the intergovernmental fiscal guarantee system and an important part of the social security system and the fiscal transfer payment system. The theory of public goods and the theory of fiscal decentralization are the important theoretical fulcrums of the social security transfer payment system. Social security product attributes need to be based on the characteristics of public goods, for different protection projects for specific analysis. The hierarchical theory of public goods is the basis for analyzing the division of rights and responsibilities between governments in the intergovernmental society and also the prerequisite for the implementation of social security transfer payments. The theory of fiscal federalism embodies the key feature of decentralization, that is, from the perspective of efficiency and government functions, to achieve the level of public goods and government level matching. Tibet’s “vote by foot” proposed the issue of fairness in the supply of public goods between regions. The central government can only adjust the welfare gap between different regions through social security transfer payments so as to ensure the welfare of all regions Roughly equal, so as to avoid the adverse consequences of frequent residents.