从社保基金收支视角看国资预算支出

发布时间：2018-12-17 10:13

【摘要】：国企利润在社会中进行合理分配是国资预算制度的核心要义。我国现行国资预算支出分配"体内循环"倾向明显,国资预算支出结构中用于社会保障项目和分配调入公共财政预算、投入于民生支出的部分极有限;而与此同时,近年来我国社会保障的经济需求极大,社保资金需求日益增加,社保基金未来存在不断增大的亏空、赤字隐患。为此,应将国资预算作为社保基金的一个重要资金来源,逐步合理扩大国有企业利润分配的比例和范围,在保障公共财政用于转移给民生方向的预算支出充足的同时,优先将收缴的国资收益加大用于弥补日益扩大的社会保障基金的资金缺口。
[Abstract]:It is the core of the state-owned budget system to distribute the profits of state-owned enterprises in society. The current distribution of state capital budget expenditure has an obvious tendency of "internal circulation". The expenditure structure of the state capital budget is used for social security projects and allocated to the public financial budget, which is very limited in the expenditure on people's livelihood. At the same time, in recent years, the economic demand of social security in our country is great, the demand for social security funds is increasing day by day, the future of social security fund is increasing deficit, the hidden danger of deficit. To this end, the state capital budget should be regarded as an important source of funds for the social security fund, and the proportion and scope of profit distribution of state-owned enterprises should be expanded gradually and rationally, so as to ensure that the budget expenditure transferred from public finance to the people's livelihood is adequate at the same time. Priority will be given to increasing the collection of state-owned income to fill the gap in the growing Social Security Fund.
【作者单位】：暨南大学管理学院;
【基金】：国家自然科学基金重点项目“中国企业管理会计理论与方法研究”(项目编号:71032006);国家自然科学基金项目“分布式元数据一致性与XBRL网络财务报告质量控制”(项目编号:71171097) 广东大学生科技创新培育专项资金项目(项目编号:139888)
【分类号】：F812.3

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