我国社会保障预算管理模式的实践与政策建议

发布时间：2018-05-23 17:54

本文选题：政府预算 + 社会保障预算　；参考：《华中科技大学》2016年硕士论文

【摘要】：在我国人口老龄化问题日益严峻和社会保障历史欠账问题的逐渐显现的背景下,社会保障基金的收支规模呈现不断扩大的趋势,相应的支付压力也随之增加,这客观上要求各级政府能够宏观把握对社保基金收支和运行管理状况。社会保障预算的理论和实践研究,不仅对于社会保障基金的监管和运营有这重要意义,更有利于我国社会保障制度体系的改革和完善。本文关于社会保障预算管理研究的思路主要立足于中外社会保障预算管理政策实施的现状,通过分析国内社会保障预算管理的实施现状与一些国外典型国家的社会保障预算管理的实践情况,比较与总结不同社会保障预算管理模式背景与优缺点,认为我国社会保障预算的三种管理模式:纳入到公共财政预算中管理、实行社会保险基金的预算管理、进行独立性基金预算管理,并在此基础上提出我国社会保障预算管理总体的发展思路是由专项基金式的预算模式向“一揽子”社会保障预算过渡,基本政策取向是我国社会保障预算保持相对独立性的前提下在管理上不断完善自身预算的管理体制。
[Abstract]:Under the background that the problem of aging population is becoming more and more serious and the problem of historical arrears of social security appears gradually, the scale of income and expenditure of social security fund is increasing, and the corresponding pressure of payment is also increasing. This objectively requires governments at all levels to macro grasp the social security fund income and expenditure and operational management. The research on the theory and practice of the social security budget is not only of great significance to the supervision and operation of the social security fund, but also conducive to the reform and improvement of the social security system in China. The research on the social security budget management is based on the current situation of the implementation of the social security budget management policy in China and foreign countries. By analyzing the present situation of social security budget management in China and the practice of social security budget management in some typical foreign countries, the background, advantages and disadvantages of different social security budget management models are compared and summarized. Three kinds of management models of social security budget in our country are considered as follows: the management of the public finance budget, the implementation of the budget management of the social insurance fund, and the implementation of the budget management of the independent fund. On this basis, the author points out that the overall development of social security budget management in China is the transition from a special fund budget model to a "package" social security budget. The basic policy orientation is to improve our own budget management system on the premise of maintaining relative independence of social security budget.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.3

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