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本文第二部对我国社会保险基金预算制度的现状进行了分析,全面梳理归纳了我国社会保险基金预算制度的提出、发展及主要成就,分析研究了我国社会保险基金预算制度存在问题。例如:社保... 本文第二部对我国社会保险基金预算制度的现状进行了分析,全面梳理归纳了我国社会保险基金预算制度的提出、发展及主要成就,分析研究了我国社会保险基金预算制度存在问题。例如:社保基金预算及相关法律体系不健全,预算编制和审批制度不够完善,预算执行和调整制度薄弱,预算监管制度不健全等。
本文第三部分通过分析美国专项基金预算模式、加拿大政府公共预算模式、瑞典一揽子预算模式及新加坡完全脱离政府预算模式,积极借鉴国外在社保基金预算制度方面的先进经验,比如:政府对社会保障应承担应有责任;对社会保险基金进行长期预测并实行精细化管理;维护国民利益的社会保障体系要有法可依;常年固定的支出科目与临时多变的支出科目分开;将社会保险资金流动和账目记录分开等。
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2015-12-14
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In this paper, the second part analyzes the status quo of China's social insurance fund budget system, and summarizes the development and main achievements of the budget system of social insurance fund in China. For example, the social security fund budget and the relevant legal system is not perfect, the budget system and the examination and approval system is not perfect, the budget implementation and adjustment system is weak, the budget supervision system is not perfect, etc..
In the third part, through the analysis of the special fund budget, the Canadian government public budget model, Sweden and Singapore budget package mode completely out of the government budget mode, actively learn from advanced foreign experience in the social security fund budget system such as: the government should bear the responsibility of social security; the long-term forecasts and the implementation of fine management of social insurance fund; maintenance of national interests of the social security system to separate the law; perennial fixed expenses subject and temporary variable expense account; social insurance funds flow and accounting records separately.
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