Firstly, this paper summarizes the characteristics of social governance and development in northern Europe, that is, economic development takes into account efficiency and fairness, the concept of social development takes universalism and social equality as the core, and the political environment is clean. Then, it combs the development history of the welfare system in the Nordic countries, and summarizes the three characteristics of the tax system supporting the welfare system: a complete tax monitoring system, a developed tax collection and management network, and paying attention to tax publicity and consultation. The Nordic government has built a complete welfare system through universal social insurance, housing policy, education for all and labor market policy, which has effectively promoted social equity. "Nordic model" has certain reference significance for promoting the construction of China's social security system and promoting common prosperity: the construction of social security system should be led by the government and give full play to the role of the government; Compensation for individual birth differences should be taken as the main content of the construction of social security system.
