- 作者: 王正
- 作者服務機構: 國立中正大學社會福利研究所
- 中文摘要: 在一多元化的民主資本主義社會,社會保險財政危機的形成,並非僅僅由經濟或政治因素所造成,社會組織結構的變遷亦是重要的原因。具體而言,在資本主義的經濟體系下,伴隨著政治民主化的快速發展,使得權利和義務之間的關係趨於模糊化和複雜化。此種結果,破壞了自動穩定赤字調整的功能。為了使保險制度本土化,在制定社會保險制度之同時不能不將資源、人口結構等環境因素;社會、經濟、政治結構等之結構因素;及價值觀、意識型態等文化因素列入考慮。
- 英文摘要: In a mutiple, democratic and capitalistic society, not only the economic or political factors havesignificant influences on the financial crisis in social insurance program, but the structural changes of societyare important factors. To be concrete, along with the rapid development of political democratization, thebalanced relation between right and obligation has become obscure and complicated in a capitalistic eco-nomic system. The result is that the function of automatic deficit adjustment is not working. In order toTaiwanize the social insurance program while we are planning it, we have to take all the environmental,structural and cultural factors into account.
- 中文關鍵字: 社會保險; 老人基礎年金; 失業保險; 財政幻覺; 稅式支出
- 英文關鍵字: social insurance; unemployment insurance; tax expenditure;o ld age pension; fiscal illusion