在党的十八大工作报告中,明确提出了“要坚持全覆盖、保基本、多层次、可持续方针,以增强公平性、适应流动性、保证可持续性为重点,全面建成覆盖城乡居民的社会保障体系”。自改革开放以来,我国开始着力于构建符合社会主义市场经济体制的城乡社会保障制度。从目前的现状来看,一方面城乡居民参与社会保障的规模不断扩大,社会保障的内涵逐步丰富,社会保障的水平逐渐提高,社会保障的体系不断健全。另一方面,我国的城乡社会保 In the report on the work of the 18th CPC National Congress, it was clearly stated that “we should adhere to the principle of full coverage, basic guarantees, multi-level and sustainable policies, focus on building fairness, adapting to liquidity and ensuring sustainability, Residents of the social security system ”. Since the reform and opening up, our country has begun to focus on building a social security system in urban and rural areas in line with the socialist market economic system. Judging from the current status quo, on the one hand, the scale of participation of urban and rural residents in social security is constantly expanding; the connotation of social security is gradually enriched; the level of social security is gradually raised; and the system of social security is continuously improved. On the other hand, urban and rural social security in our country