社會保障支出統計-社會保障支出
收藏资源简介：
1.社會保障支出（Social Protection Expenditure, SPE）係指政府為減輕家庭或個人承受高齡、身心障礙、遺族、疾病與健康、生育、家庭與小孩、失業、職業傷害、住宅，以及其他風險或負擔，提供全民享有健康及最低生活保障之支出，支出項目分為社會給付、行政費與其他，其中「社會給付」再依給付型態分成現金給付及實物給付2類。 2.為陳示我國社會保障概況，行政院主計總處依國際勞工組織（International Labour Organization, ILO）社會安全調查SSI（Social Security Inquiry）手冊規範，及國內各項最新來源資料，彙編完成社會保障支出統計，涵蓋政府規範或依法施行之社會保障計畫，以呈現我國社會保障支出規模與資源配置樣貌。 3.依據各級政府公務及特種基金決算書及決算審定報告、歲計會計資訊系統、公務統計報表、年報等資料，並自辦中央部會及縣市政府實物與現金給付、營業基金等調查，依功能別及計畫別編算。
1. Social Protection Expenditure (SPE) refers to the expenditures made by the government to alleviate the burden on families or individuals facing various risks or hardships including aging, disabilities, survivors, disease and health, maternity, family and children, unemployment, occupational injuries, housing and others, so as to ensure all people enjoy access to healthcare and the minimum living standard. The expenditure items are divided into three categories: social benefits, administrative costs and others. Among them, "social benefits" are further classified into two types according to the payment form: cash benefits and in-kind benefits. 2. To demonstrate the overview of Taiwan’s social security system, the Directorate-General of Budget, Accounting and Statistics, Executive Yuan has compiled the social protection expenditure statistics in accordance with the guidelines of the International Labour Organization (ILO) Social Security Inquiry (SSI) Manual and the latest domestic source data. The statistics cover social protection programs regulated by the government or implemented according to law, so as to present the scale and resource allocation pattern of Taiwan’s social protection expenditure. 3. The statistics are compiled based on the final account statements and final audit reports of government and special funds at all levels, budget and accounting information systems, official statistical reports, annual reports and other materials, as well as self-conducted surveys on cash and in-kind benefits and operating funds of central ministries and county-level governments, and are organized and calculated by function and program.
