摘要：在我国现行的社会保障政策下，社会保障覆盖面小，社会保障资源利用率低，居民收入差距大，公平与效率之间时有冲突。由此，需要扩大筹资渠道，实现基金来源多元化，增加社会保障的覆盖面，合理地划分政府、企业、个人的责任，并完善社保基金管理体制，建立全方位，多层次，宽领域的社会保障模式，最终实现社会保障政策兼顾公平与效率。

关键词：社会保障政策；公平；效率

Abstract:Under China's current social security policy, social security coverage is small, the social security resources utilization rate is low, when there are conflicts between fairness and efficiency.Therefore, we need to expand the financing channels, to realize the diversification of sources of funds and increase the coverage of social security, reasonable division of responsibility for the government, enterprises, individuals, and to improve the social security fund management system.We can achieve a balance between fairness and efficiency when we establish an all-round, multi-level, wide field model of social security, social security policies.

Key Words: The social security policy, Fairness ,efficiency

国家制定的社会保障政策关系着全体社会成员的安居乐业，所以首要做的是应该将各项保障措施都制度化。而公平与效率在社会保障中起着很重要的作用，但是这两者时有冲突，要想要将他们进行统一与协调，就应该对这两者要具体的分析与处理，从而达到完善社会保障政策的目的。因此，我们首先要理解一些概念，以此能更好的为完善社会保障政策，提出合理有效的建议。