【摘要】 新时代全面深化改革战略将社会保障体系升级列为关键攻坚任务，社会保障制度创新关系到共同富裕目标的实现与社会治理效能的提升。立足马克思主义社会保障理论本源，结合马克思主义社会保障思想的中国化进程与制度优势，阐释我国社会保障体系建设的理论根基与制度特色。根据我国社会保障发展的现状，诠释新时代我国社会保障事业面对的历史发展机遇和挑战。在此基础上，通过继续完善社会保障相关法律法规、规范社会保障财政管理工作、提升社会保障体系数字化治理水平等方式，进一步健全我国社会保障体系。更多还原

【Abstract】 The comprehensive deepening reform strategy in the new era has listed the upgrading of the social security system as a key task, and the innovation of the social security system is related to the realization of the goal of common prosperity and the improvement of social governance efficiency. Based on the origin of Marxist social security theory, combined with the sinicization process and institutional advantages of Marxist social security thought, this paper elaborates on the theoretical foundation and institutional characteristics of China’s social security system construction. Interpret the historical development opportunities and challenges faced by China’s social security industry in the new era based on the current situation of social security development in our country. On this basis, by continuing to improve relevant laws and regulations on social security, regulating financial management of social security, and enhancing the digital governance level of the social security system, we will further improve China’s social security system.更多还原