社会保障预算法治化探究
发布时间：2018-11-20 21:07
【摘要】：全球社会保障的发展趋势以极快的步伐向"全民皆保"、"全险皆保"的方向迈进,社会保障支出增加成为了不争的事实,如何确保社会保障"适正给付、不偏倚、不过剩、无不足"亦成为世界最关注的议题。社会保障预算作为国家协调收入的时间分配和代际分配计划,国家以社会管理者的身份取得财政收入、以统筹全体公民的福利或特定主体的社会保障权益进行开支,是确保社会保障给付公平、公正及可持续的"促进器",对公民基本生活的保障、社会安定的维护、国家经济发展的稳定有着重要影响。社会保障预算理论与实践显示,法治化是其必然选择。但是,受政治、经济、行政及社会等因素的桎梏,中国社会保障预算法治化推进的过程中还存在诸多偏差:首先,社会保障预算相关法律体系建设严重滞后,削弱了其规范的权威与效力,无法推进社会保障预算的法制化。其次,财政社会保障资金尚未全部纳入预算管理,加之既有的社会保障预算又呈现出"两板块"特点,破坏了预算的完整与统一,不能确保社会保障资金管理的规范化。再次,社会保障收入方式的长期税费之争所衍生的多元征管体制,降低了预算收支的安定与绩效,难以维系社会保障制度的持续化。复次,社会保障预算内外部法律关系不明,损害了政府与市场、中央与地方、政府部门间权责运行的规范与秩序,无法达致社会保障权责的法治化。最后,社会保障预算转移支付法律目标不确定,阻碍了转移支付法律机制的完善与健全,难以助力社会保障服务的均等化。为了修正以上偏差,实现其法治化的理性回归,首先应以社会保障预算条例的制定来明确社会保障预算的编制、审批、执行、调整、决算、监督及法律责任等基本问题,推进其制度的法制化。其次,选择"一揽子"预算模式,按照先完善社会保险基金预算后实行一揽子预算之"两步走"的规划,提高社会保障预算管理的规范化。再次,以社会保障费改税为突破,通过实施社会保障税与费并存模式,变革社会保障预算收入机制;以政府财政转型为契机,采取提高社会保障预算支出、优化支出项目与结构等措施,提高社会保障预算支出绩效;并在完善社会保障基金监督的基础上,增强收支的可持续性。复次,根据公共产品供给理论,通过法治化方式进一步细化政府间社会保障事权、健全社会保障支出责任分担机制;在发挥政府基础性作用的同时,还须要倡导个人责任的适度回归、市场机制的适度引进、民间力量的适度渗透。最后,通过社会保障转移支付目标的明确与细化以修缮社会保障转移支付的形式、内容与管理,促进社会保障服务的均等化。只有社会保障预算信守财政法定原则,实现运行的科学化、民主化、法治化,公民的社会保障权才更有保障。
[Abstract]:The development trend of global social security is moving forward in the direction of "all people are insured" and "all risks are guaranteed" at a very fast pace. The increase in social security expenditure has become an indisputable fact. How to ensure that social security is "properly paid, not biased," remains, however, No shortage "has also become the most concerned issue in the world." The social security budget is used as the time distribution and intergenerational distribution plan of the state's coordinated income. The state obtains the financial revenue as a social manager, so as to plan the welfare of all citizens or the social security rights and interests of specific subjects. It is a "promoter" that ensures the fair, just and sustainable payment of social security, which has an important impact on the protection of citizens' basic life, the maintenance of social stability and the stability of national economic development. Social security budget theory and practice show that the rule of law is its inevitable choice. However, under the shackles of political, economic, administrative and social factors, there are still many deviations in the process of promoting the legalization of the social security budget in China: first, the construction of the legal system related to the social security budget is seriously lagging behind. Weaken its normative authority and effectiveness, can not promote the legalization of social security budget. Secondly, the financial social security funds have not been fully incorporated into the budget management, and the existing social security budget has the characteristics of "two plates", which destroys the integrity and unity of the budget, and cannot ensure the standardization of the social security fund management. Thirdly, the multiple collection and management system derived from the long term tax and fee dispute of social security income reduces the stability and performance of budget revenue and expenditure, and it is difficult to maintain the sustainability of social security system. Again and again, the legal relationship between the internal and external departments of the social security budget is unclear, which has damaged the norms and order of the operation of the power and responsibility between the government and the market, the central and local governments, and the government departments, and cannot achieve the legalization of the social security powers and responsibilities. Finally, the uncertain legal objective of social security budget transfer payment hinders the perfection and perfection of the legal mechanism of transfer payment, and it is difficult to help the equalization of social security services. In order to correct the above deviation and realize the rational regression of the rule of law, we should first define the basic issues of social security budget compilation, examination and approval, implementation, adjustment, final accounts, supervision and legal responsibility with the formulation of social security budget regulations. To promote the legalization of its system. Secondly, choose the "package" budget model, according to the "two-step" plan of perfecting the social insurance fund budget and then implementing the package budget, and improve the standardization of the social security budget management. Thirdly, taking social security fee as a breakthrough, reforming the mechanism of social security budget income by implementing the coexistence mode of social security tax and fee; In order to improve the performance of social security budget expenditure, we should take measures to improve social security budget expenditure, optimize expenditure items and structure, and strengthen the sustainability of income and expenditure on the basis of perfecting the supervision of social security fund. Again and again, according to the theory of public goods supply, through the way of rule of law to further refine the inter-governmental rights of social security, improve the social security expenditure responsibility sharing mechanism; At the same time, it is necessary to advocate the moderate return of individual responsibility, the moderate introduction of market mechanism and the moderate penetration of folk forces. Finally, the form, content and management of social security transfer payment can be repaired through the clarification and refinement of social security transfer payment objectives, and promote the equalization of social security services. Only when the social security budget adheres to the legal principles of finance and realizes the scientific, democratic and legalized operation, can the citizens' right to social security be more guaranteed.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D920.0;D632.1
本文编号：2346025
[Abstract]:The development trend of global social security is moving forward in the direction of "all people are insured" and "all risks are guaranteed" at a very fast pace. The increase in social security expenditure has become an indisputable fact. How to ensure that social security is "properly paid, not biased," remains, however, No shortage "has also become the most concerned issue in the world." The social security budget is used as the time distribution and intergenerational distribution plan of the state's coordinated income. The state obtains the financial revenue as a social manager, so as to plan the welfare of all citizens or the social security rights and interests of specific subjects. It is a "promoter" that ensures the fair, just and sustainable payment of social security, which has an important impact on the protection of citizens' basic life, the maintenance of social stability and the stability of national economic development. Social security budget theory and practice show that the rule of law is its inevitable choice. However, under the shackles of political, economic, administrative and social factors, there are still many deviations in the process of promoting the legalization of the social security budget in China: first, the construction of the legal system related to the social security budget is seriously lagging behind. Weaken its normative authority and effectiveness, can not promote the legalization of social security budget. Secondly, the financial social security funds have not been fully incorporated into the budget management, and the existing social security budget has the characteristics of "two plates", which destroys the integrity and unity of the budget, and cannot ensure the standardization of the social security fund management. Thirdly, the multiple collection and management system derived from the long term tax and fee dispute of social security income reduces the stability and performance of budget revenue and expenditure, and it is difficult to maintain the sustainability of social security system. Again and again, the legal relationship between the internal and external departments of the social security budget is unclear, which has damaged the norms and order of the operation of the power and responsibility between the government and the market, the central and local governments, and the government departments, and cannot achieve the legalization of the social security powers and responsibilities. Finally, the uncertain legal objective of social security budget transfer payment hinders the perfection and perfection of the legal mechanism of transfer payment, and it is difficult to help the equalization of social security services. In order to correct the above deviation and realize the rational regression of the rule of law, we should first define the basic issues of social security budget compilation, examination and approval, implementation, adjustment, final accounts, supervision and legal responsibility with the formulation of social security budget regulations. To promote the legalization of its system. Secondly, choose the "package" budget model, according to the "two-step" plan of perfecting the social insurance fund budget and then implementing the package budget, and improve the standardization of the social security budget management. Thirdly, taking social security fee as a breakthrough, reforming the mechanism of social security budget income by implementing the coexistence mode of social security tax and fee; In order to improve the performance of social security budget expenditure, we should take measures to improve social security budget expenditure, optimize expenditure items and structure, and strengthen the sustainability of income and expenditure on the basis of perfecting the supervision of social security fund. Again and again, according to the theory of public goods supply, through the way of rule of law to further refine the inter-governmental rights of social security, improve the social security expenditure responsibility sharing mechanism; At the same time, it is necessary to advocate the moderate return of individual responsibility, the moderate introduction of market mechanism and the moderate penetration of folk forces. Finally, the form, content and management of social security transfer payment can be repaired through the clarification and refinement of social security transfer payment objectives, and promote the equalization of social security services. Only when the social security budget adheres to the legal principles of finance and realizes the scientific, democratic and legalized operation, can the citizens' right to social security be more guaranteed.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D920.0;D632.1
【参考文献】
相关博士学位论文 前1条
1 邱添;社会保障预算管理理论与实践思辨：国际经验与中国政策选择[D];西南财经大学;2012年
相关硕士学位论文 前1条
1 丁婷婷;社会保障预算法律制度研究[D];安徽大学;2012年
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