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养老保险制度作为社会保障制度的一个主要组成部分,其制度本身需要规范化,财政对基本养老保险领域的介入和管理也必须规范化。财政支持职工基本养老保险主要应从社会保险税的开征及方案设计、养老基金预算管理、养老保险财政补助制度三个方面入手。通过社会保险税方式获取基本养老保险资金目前世界各国获取基本养老保险资金的方式即筹资模式,通常有三种形
As an important part of the social security system, the pension system needs to be standardized. The intervention and management by the government in the field of basic pension insurance must also be standardized. Financial support for workers basic pension insurance should be mainly from the social insurance tax levy and program design, pension fund budget management, pension insurance financial assistance system from three aspects. Obtaining Basic Endowment Insurance Funds by Social Security Tax At present, the modes of obtaining basic endowment insurance funds in various countries in the world are fund-raising modes, usually in three forms