从财政依附性反思中国社会保险

发布时间：2018-03-26 02:41

  本文选题：财政依附性　切入点：社会保险　出处：《武汉大学学报(哲学社会科学版)》2017年04期

【摘要】：社会保险是一种参保人自我负责的互助共济制度,建立在精算平衡的基础上,其收入和支出都应受法律约束,不宜由政府自由裁量。社会保险与财政应保持相对独立,政府不宜直接干预社会保险财务,社会保险不应依附财政。鉴于此,社会保险基金不宜纳入政府预算,而应该财务独立,自治管理。作为利益主体之一,政府可以参与社会保险的管理,但不能垄断,参保人和公众都有参与权和知情权。基于不同的理由,政府有义务补助社会保险,但补助必须条分缕析,于法有据,不宜将制度转型成本和政策性开支等同于政府的制度担保人责任。
[Abstract]:Social insurance is a system of mutual assistance and mutual aid for which the insured is self-responsible. Based on the actuarial balance, the income and expenditure of the social insurance should be subject to legal constraints and should not be subject to the discretion of the government, and social insurance and finance should remain relatively independent. The government should not intervene directly in social insurance finance, and social insurance should not be dependent on finance. In view of this, social insurance funds should not be included in the government budget, but should be financially independent and managed autonomously. The government can participate in the administration of social insurance, but it cannot monopolize it. Both the insured and the public have the right to participate and to know. For different reasons, the government has an obligation to subsidize social insurance. It is not appropriate to equate the cost of system transformation and policy expenditure with the responsibility of institutional guarantor of the government.
【作者单位】： 武汉大学法学院;
【基金】：国家社会科学基金重点项目(15AFX021)
【分类号】：F812;F842.61
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本文编号：1665972