我国社会保险基金预算法律制度研究

发布时间：2018-03-30 23:34

本文选题：社会保险基金预算　切入点：法律制度　出处：《长春工业大学》2015年硕士论文

【摘要】：社会保险基金被形象地称为老百姓的“养命钱”,特别是随着经济社会的不断发展,经济全球化进程不断深化,公众对社会保险基金的保值、增值期待愈加强烈。但不断曝出的社会保险基金丑闻与公众的期待明显背道而驰,这不仅造成公众对社会保险基金监管的信任缺失,更使公众对整个法治环境产生质疑。虽然有部分学者对社会保险基金应否纳入政府预算持不同观点,但按照现代公共财政理论通说,一切公共资金都应纳入政府的预算进行统一管理。社会保障基金是政府财政预算的重要组成部分,如果没有相关的社会保险基金预算管理制度加以规范,社会保险基金的运行将缺少必要的约束,其安全性、增值预期、资金使用效率等将大打折扣。实践中,大多数国家,特别是社会保障制度较发达的国家的实践经验则是将社会保险基金纳入政府财政预算,尽管在具体方式方法上存在一些不同的作法,但对社会保险基金进行相对严格的监管则成为国际上通行的作法。本文首先对社会保险基金预算法律制度的一般理论进行简要梳理,主要对社会保险基金预算的含义及其与社会保障基金预算、公共财政预算、社会保险基金决算等相关概念的界别进行了相应的阐述。在探讨研究社会保险基金预算意义的基础上,又对社会保险基金的预算法律制度制定、实施、现状进行了较为详细的论述,进而又研究分析了美国、日本、瑞典、英国等几个典型国家在社会保险基金预算制度的特点。通过对国外社会保险基金预算法律规范的借鉴,同时查找出我们目前社会保险基金预算方面存在的各种问题,诸如法律规范滞后、监管手段单一等问题,拟通过完善相关法律规范(如社会保障法、预算法等法律规范)、综合运用保险支付制度、信托基金制度、通过社会保险基金及其预算信息平台建设等多种途径提出完善我国社会保险基金预算法律制度的几点建议。
[Abstract]:The social insurance fund is vividly referred to as the "life support money" of the common people, especially with the continuous development of the economy and society, the deepening of the economic globalization process, and the preservation of the value of the social insurance fund by the public. Expectations of added value have grown stronger. But the growing scandal over social insurance funds has run counter to public expectations, which has not only led to a lack of public trust in the supervision of social insurance funds. Some scholars hold different views on whether the social insurance fund should be included in the government budget, but according to modern public finance theory, All public funds should be incorporated into the government budget for unified management. The social security fund is an important part of the government budget, if there is no relevant social insurance fund budget management system to regulate, The operation of social insurance funds will lack the necessary constraints. Their safety, appreciation expectations, and efficiency of the use of funds will be greatly compromised. In practice, most countries, In particular, the practical experience of countries with more developed social security systems is the inclusion of social insurance funds in government budgets, although there are some different approaches in specific ways and means. However, relatively strict supervision of social insurance funds has become a common practice in the world. Firstly, this paper briefly combs the general theory of the legal system of social insurance fund budget. The meaning of the social insurance fund budget and its relationship with the social security fund budget and the public finance budget, Based on the discussion of the significance of the social insurance fund budget, the legal system of the social insurance fund budget is formulated and implemented. The present situation is discussed in detail, and then the characteristics of the social insurance fund budget system in several typical countries, such as the United States, Japan, Sweden, Britain and so on, are studied and analyzed. At the same time, we find out all kinds of problems existing in our current social insurance fund budget, such as the lag of legal norms, the single means of supervision, and so on. We intend to improve the relevant legal norms (such as the social security law, for example, social security law). Some suggestions are put forward to perfect the legal system of social insurance fund budget in our country through the construction of social insurance fund and its budget information platform, such as comprehensive application of insurance payment system, trust fund system and construction of social insurance fund and its budget information platform.
【学位授予单位】：长春工业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.182.3;D922.21

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