社会保障预算

第一部分是社会保障预算基本理论。

The first part is the basic theories of social security budget .

最后对我国社会保障预算管理的配套措施进行了论述。

Finally , the social security budget management measures in the paper .

第三部分是我国社会保障预算的现状分析。

The third part is the actuality of our country .

其次，社会保障预算管理体制不顺。

Second , the social security budget management system is not suitable .

建立社会保障预算，强化对社会保障的预算管理；

Draw up social security budgets ; strengthen social security ' budget management ;

主要是需要明确后两种预算对于社会保障预算资金如何进行补充。

The two main clear after the budget for social security budget how added .

试论建立社会保障预算

Discussion on Setting up Social Security Budget System

建立社会保障预算的探讨

On establishment of the social security budget

无论是联邦制国家还是单一制国家，大多通过建立社会保障预算制度，合理分配和管理社会保障资源。

Federal nations and monopoly countries distribute and manage social security resource fairly by social security budget .

美国和德国采取基金预算模式，英国采取政府公共预算模式，瑞典采取一揽子社会保障预算模式。

American and Germany employ fund budget . England takes on public budget . Sweden resorts to package budget .

目前还未出台关于社会保障预算的单行法，社会保障预算管理还缺乏法律依据。

Are not yet issued about social security budget special law , social security budget management also lack of legal basis .

最后，需要对社会保障预算与一般性公共预算、国有资本经营预算的关系进行了明确。

Finally , need for social security budget and the general public budget , state-owned capital management budget of the relationship of clear .

我国全面推行社会保障预算制度，需要建立和完善一系列的制度基础和配套措施。

To carry out social security budget system in our country , we need to establish and consummate a series of system foundation and the necessary measures .

其次，在前文分析的基础上，立足我国具体国情，充分借鉴国际社会保障预算管理发展经验，详细阐述了我国社会保障预算管理政策实践的总体发展思路与基本政策取向。

Secondly , it is based on the national conditions of China , elaborates the ideas and policy orientation of the development of the social security budgeting of China .

第四部分是本文的核心所在，本文对建立我国社会保障预算提出了基本思路。

The forth part is the core of this article , in which the basic thoughts of the establishment of social security budget system of our country are proposed .

社会保障预算，是国家反映社会保障资金收入及社会保障基金投资营运活动的特定收支计划。

The budget of social security is a national specified revenue and expenditure plan that can reflect revenue and expenditure of the social security fund and investment operational activities of every social security fund .

第五部分是关于建立我国一揽子社会保障预算体系的实施对策，为最终实现社会保障预算体系提供建议。

The last part is about the implementing countermeasure of the establishment of package social security budget system in our country , which would provide suggestions for the final realization of social security budget system .

社会保障预算是政府介入社会保障事务，进行国民经济宏观调控，规范、加强社会保障资金管理的重要工具。

Social security budget is an important tool that the government involves in the social security business , carries on the national economy macro regulation , controls and strengthens the management of social security fund .

对社会保障预算的目标模式、管理体制、基本原则、框架体系和监督管理进行了详述，并结合国内某些试点地区的经验，试编制了社会保障预算收支表。

After expanding the target mode , management system , basic principle , frame system and supervision , and combining the experiences in some domestic pilot areas , the revenue and expenditure statements are compiled .

第四，详细阐述了我国社会保障预算管理发展的约束条件，提出了具有政策价值及实践价值的发展思路。

Fourthly , this paper elaborates the constraints on the development of the social security budgeting of China , and puts forward the policy thinking about the development of the social security budgeting of China .

社会保障预算管理制度是建立在社会保障制度改革与发展的基础之上为社会保障事业服务、并按照科学的管理方式运行的制度。

Social security budget management system is built on reform of the social security system and the basis of the development of the cause of the social security services , and the scientific and operational management system .

论述了建立社会保障预算体制的必要性和现实意义，阐述了推进社会保障预算的具体步骤，提出了编制与实施社会保障预算的相关配套措施。

This paper discusses on the necessity and actual significance of establishing the social security budget system , expounds the concrete procedures of promoting the social security budget , and puts forward some supporting measures for making and implementing the social security budget .

从理论上讲，建立社会保障预算是有充分依据的；在实践上，国际上不少国家的实践经验也证明了社会保障预算制度是社会保障制度发展与完善、政府公共预算改革的客观要求。

Theoretically speaking , establishing social security budget has enough reasons . In practice , many countries in the world had also proven that social security budget system is the development and the consummation of social security system , it is also objective request of government budget reform .

其次，为了完善社会保障预算立法，我国可以考虑制定单独的《社会保障预算法》，对社会保障预算的编制、审批、执行、监督以及和其他公共预算的关系等内容进行全面规定。

Second , in order to perfect social security budget legislation , suggests to establish separate " social security budget act ", to social security budget preparation , examination and approval , implementation and supervision and other public budget and the relationship between the content such as comprehensive regulations .

其中，美国的社会保障专项基金预算模式，与我国社会保障预算管理现状最为接近。

Among them , US social security special fund budget pattern is the closest to social security budget actuality of our country .

中国和西方国家的社会保障支出在预算表的凸现性、覆盖面、类别及比重、管理制度、支出质量、支出效率等方面存在差异。

There exist great differences between the budgeted statement of China and those of western countries , which is illustrated in protruding natures , coverage , classification and its proportion , management system , payout quality and payout efficiency , etc.

美国克林顿政府的社会保障政策是财政预算余额的大部分用来补充社会保障资金，大力发展社区福利；

Social security policies of American pre-president Clinton are that the most financial budget surplus add to social security funds , and develop community welfare .

我国应在坚持公平优先，兼顾效率的原则下，建立多元化的社会保障支出体系，单独编制社会保障预算，提高社会保障效率。

Our country should adhere to the principle of " Fair is prior with equal stress on efficiency " to establish multi-channel system of social security expenditure and make its planning respectively , improving the efficiency of social security .

在这一部分的最后，本文对其他相关改革措施进行了论述，这些措施包括制定社会保障税基本法规、加强社会保障税预算管理、合理划分社会保障税收入的归属和征管权限等方面。

The fourth part brings up some related reformation measures to establish the society security tax system .

社会保障基金在国家财政尚未建立社会保障预算制度以前，先按预算外资金管理制度进行管理。

Social security funds are treated as extra-budget fund and managed for its exclusive use , given the circumstance that separate government budgetary system for social security is yet to be designed .