关键词: 社会保障, 欧盟综合社会保障统计体系, 核算框架

Abstract: A reliable, timely and internationally comparable social security statistics system is the key to accurately reflecting the level of social security development in China, and also the current challenge for China’s social security statistics. At present, four major international organizations, including International Labor Organization (ILO), Organization for Economic Co-operation (OECD), European Union (EU) and World Bank, have conducted social security statistics, among which the European System of Integrated Social Protection Statistics has the strongest influence, with a sound theoretical system and considerable application value. This article reviews the evolution of the European System of Integrated Social Protection Statistics, introduces its accounting framework in terms of statistical caliber, statistical structure, statistical units and accounting rules, compares the social security statistics of the EU with other international organizations, summarizes the differences between the European System of Integrated Social Protection Statistics and the System of National Accounts, and analyses its application value based on the accounting results. Finally, in order to provide reference for the improvement of China’s social security statistics, suggestions for improving China’s social security statistics system are put forward.

Key words: Social Security, European System of Integrated Social Protection Statistics, Accounting Framework