社会保障基金预算的公共性与管理依据研究

发布时间：2018-06-23 02:54

本文选题：社会扣除 + 国家权力　；参考：《西南财经大学》2013年博士论文

【摘要】：在加强政府收支管理、推进政府预算体系的建设过程中,社会保障基金预算及其涉及的资金成为万众瞩目的问题之一,尽管在1993年党的十四届三中全会通过的《关于建立社会主义市场经济体制若干问题的决定》就明确提出了“建立社会保障预算”,但直到2010年1月2日国务院下发《关于试行社会保险基金预算的意见》(国发(2010)2号),才将部分社会保险基金试行预算管理；前财政部长谢旭人、现财政部长楼继伟分别在2011年和2012年的中央预决算报告中对社会保障基金预算存而不论,着力报告公共财政预算、政府性基金预算和国有资本经营预算。政府一方面在反复强调社会保障基金预算的重要性,另一方面社会保障基金预算在中央预决算报告中却得不到相应的体现。预算实践中存在的矛盾和问题推动着改革,改革呼唤着社会保障基金预算的理论和实践研究,也启发我们对社会保障基金预算的理论思索。我们认为,社会保障基金预算的理论与实践面临若干问题需要研究,社会保障基金预算涉及的资金性质是什么?是财政资金抑或其他?社会保障基金预算与马克思的“社会扣除”理论有没有关系?既然狭义的公共财政预算的管理依据是国家作为社会管理者,主要凭借的是政治权力,那么社会保障基金预算的管理依据又该如何理解和概括呢?社会保障基金预算与政府公共预算的关系又该如何界定?对这些基础性问题的研究,不仅是社会保障基金预算的理论需要,而且关乎社会保障基金预算实践的改革取向。准此以观,本论文在论证马克思的“社会扣除”理论与社会保障基金关系基础上,分析了国家作为分配主体并依据其所掌握的国家权力种类这一管理依据,界定了社会保障基金预算及其涉及资金的性质,在此基础上,分析透视社会保障基金预算的变迁与现状,并据此对社会保障基金预算分类管理、社会保障基金预算“全口径”管理、强化社会保障基金预算的财政责任及通过立法规范、约束、监督社会保障基金预算的实践取向作了探索性研究。文章第一部分是导论,这部分主要包括研究背景、选题的理论和现实意义、相关概念的界定、文献综述及论文的创新点与不足。本部分重点提出要研究的问题,即在推动政府预算管理改革背景下,研究社会保障基金预算的相关理论与实践问题；其次是介绍了本文涉及的国家权力、社会保障基金预算的概念和关于社会保障基金预算的性质及管理依据的文献综述；最后介绍论文的研究方法和逻辑结构,列举了论文的创新点和研究不足。文章第二部分是社会保障基金预算的管理依据。本部分首先对马克思的“社会扣除”理论进行了分析,指出应全面、准确理解“社会扣除”的基本内容,正确对待因计划经济体制对社会扣除的束缚导致的理论的误读和误用,坚持其基本原理,规范市场经济体制下的社会扣除,在此基础上分析了社会保障基金与“社会扣除”的关系；其次分析了国家或政府为主体的社会扣除的依据及形式,指出在市场经济条件下,社会扣除主体多元化,其中以国家或政府为主体的社会扣除,就是财政,而以国家或政府为主体的扣除依据就是财政预算凭借的“四元权力”,在对“四元权力”的内涵进行了阐释的基础上,分析了“四元权力”及其在财政领域的拓展；最后分析论证了财政预算凭借的国家权力就是社会保障基金预算的管理依据。文章第三部分是社会保障基金预算的公共性质。本部分首先对社会保障基金预算的公共性内涵进行了阐释,而后对社会保障基金的性质重新认识,解决了理论界对其性质认识上存在的争议,指出社会保险基金、住房公积金及全国社会保障基金是不同于财政资金这一社会性公共资金的其他社会性公共资金。其次分析了社会保障基金预算的结构,认为社会保障基金预算是复式预算,并分析了其预算体系构成；再次是分析了社会保障基金预算与政府预算的关系及其与经常性预算、国有资本经营预算及政府性基金预算的关系；并从社会保障基金的公共性与社会保障基金预算的主体身份及凭借的国家权力角度分析论证了社会保障基金预算是政府预算的组成部分；最后,在辨析社会保障基金预算与政府公共预算关系的基础上,界定经常性预算是狭义的公共预算,论证社会保障基金预算属广义的公共预算。文章第四部分是对社会保障基金预算变迁与现状分析。本部分首先对社会保障基金预算的政策演变做了简要回顾,对社会保障基金预算变迁做了详细考察并依据国家权力理论对变迁作了分析；其次是对社会保障基金预算的管理现状进行分析,最后是依据财政预算凭借的国家权力透视社会保障基金预算管理中的问题,指出社会保障基金预算中存在对预算征管权力监控不全面、预算征管权力配置错位、社会保障基金预算的财政责任界定不清及社会保障基金预算法规不健全等问题。文章第五部分是社会保障基金预算的改革取向。这部分内容以对社会保障基金预算征管依据的国家权力进行有效规范、约束和监督为目的,以完善社会保障基金预算管理实践为取向,提出完善社会保障基金预算改革的相关对策措施。首先是通过实施社会保障基金预算分类管理,从而提高社会保障基金预算管理水平与质量；其次对“全口径”预算进行了理解和认识,认为应从三个层次理解“全口径”预算,就社会保障基金预算的“全口径”管理实行提出了具体的操作措施,并就进一步推进社会保障基金预算的“全口径”管理提出了对策建议；再次,对社会保障基金预算的财政责任进行了细致分析,在厘清社会保障基金预算财政责任的基础上对进一步完善社会保障基金预算的财政责任提出了相应的对策；最后,为通过法律约束和规范社会保障基金预算征管依据的国家权力,促进社会保障基金预算的改革和完善,提出修订、完善现行《预算法》,加快社会保障基金预算的有关立法的对策建议。本文在研究过程中,立足市场经济条件下的“社会扣除”理论的规范,始终围绕财政预算依据的国家权力,遵从社会保障基金的征管规律,结合社会保障基金预算的变迁与管理现状,采取文献研究、实证与规范、历史与对比等研究方法,在总结现实与历史经验基础上,以新的理论视角探究政府公共预算框架下社会保障基金预算理论与实践问题,提出了几个可能的创新性观点与主张。一、本文赞同和拓展“四元权力说”,即财政预算活动的依据是凭借国家权力,具体包括国家的政治权力、财产权力、行政管理权力和信用权力,并运用其贯穿于财政预算诸领域作了新的探索性研究。论文在厘清马克思“社会扣除”理论合理内核的基础上,梳理和辨析了财政预算活动的“零权力说”、“单元权力说”和“双元权力说”的利弊,以国家治理为思路,坚持和拓展了财政活动的国家主体身份及其四种国家权力类别,“四元权力说”不仅体现于财政定义、特征、职能与作用之中,而且贯穿于税、利、费、债形式,政府预算诸形式及其社会保障基金预算的研究之内。二、本文重新定义了社会保障基金预算的公共性和“四元权力”为核心的管理依据。论文在梳理社会保障基金预算管理依据的“财政资金性质论”、“财政分配关系论”、、“公共产品论”和原“国家主体及权力论”的不足基础上，，深入研究了社会保障基金预算管理依据的“政治权力、财产权力、行政权力和信用权力”的表现形式。明确指出社会保障基金预算的公共性质,其可涵盖的资金不仅包括财政资金这一社会性公共资金,而且包括财政资金之外的其他社会性公共资金；社会保障基金预算不仅属政府预算,同时也属于(广义的)公共财政预算。三、本文以新的视角透析了社会保障基金预算的问题及改革取向。基于国家权力种类的视角,分析了社会保障基金预算管理中存在对征管权力监控不全面、征管权力配置错位、预算的财政责任界定不清及预算的法律法规不健全的问题,提出通过实施社会保障基金预算分类管理、推进社会保障基金预算“全口径”管理、厘清并界定清楚社会保障基金预算征管中的国家责任、完善预算法等相关法律来规范、约束和监督社会保障基金预算征管依据的国家权力,提高社会保障基金预算管理水平和质量的改革取向。
[Abstract]:In the process of strengthening the government's revenue and expenditure management and promoting the construction of the government budget system, the budget of the social security fund and its related funds have become one of the most important issues. Although the decision on the establishment of a socialist market economic system in 1993, the "establishment of a society for the establishment of a socialist market economy system" was clearly put forward. The budget will be guaranteed, but it was not until January 2, 2010 that the State Council issued the opinion on the budget of the trial social insurance fund (No. 2) (No. 2010) to try the budget management of some social insurance funds, and the former finance minister Xie Xuren, the present finance minister, Lou Jiwei, respectively made the social security fund in the central budget report of 2011 and 2012, respectively. On the one hand, the government has repeatedly stressed the importance of the budget of the social security fund, on the other hand, the social security fund budget can not be reflected in the central budget report. The contradictions and problems in the budget practice are pushed forward. The reform calls for the theoretical and practical study of the social security fund budget, and also inspires us to think about the theory of the social security fund budget. We think that the theory and practice of the social security fund budget need to be studied. What is the nature of the funds involved in the budget of the social security fund? Is there any relationship between the social security fund budget and the "social deduction" theory of Marx? Since the narrow sense of the public financial budget is based on the political power of the state as a social manager, how should the management basis of the social security fund budget be understood and summarized? The budget of the social security fund and the budget of the social security fund How should the relationship between the government public budget be defined? The research on these basic issues is not only the theoretical needs of the social security fund budget, but also the reform orientation of the social security fund budget practice. This is the basis for the analysis of the relationship between the social deduction theory and social security fund of Marx. The state as the main body of distribution and according to the management basis of the state power which it mastered, defines the budget of social security fund and the nature of its related funds. On this basis, it analyzes the changes and status of the budget of social security fund, according to which the social security fund budget is classified and managed, and the social security fund budget is "full". The management of caliber, strengthening the financial responsibility of the social security fund budget and the practical orientation of the social security fund budget through legislative norms, constraints and supervision of the social security fund budget have been explored.
The first part of the article is the introduction, which mainly includes the research background, the theoretical and practical significance of the topic, the definition of the related concepts, the literature review and the innovation and deficiency of the paper. This part focuses on the problems to be studied in this part, that is, to study the related theories and practices of the social security fund budget under the background of promoting the reform of the government budget management. Secondly, it introduces the national power, the concept of the social security fund budget and the literature review on the nature and the management basis of the social security fund budget. Finally, it introduces the research methods and logical structure of the paper, and lists the innovation and research of the paper.
The second part of the article is the management basis of the social security fund budget. First, this part analyses Marx's "social deduction" theory, and points out that the basic content of the "social deduction" should be fully understood, and the misreading and misuse of the theory caused by the binding of the planned economic system to the social deduction are correctly treated, and the basic theory should be adhered to. The principle is to standardize the social deduction under the market economy system and analyze the relationship between social security fund and "social deduction" on this basis. Secondly, it analyzes the basis and form of the social deductions of the state or government as the main body, and points out that under the conditions of market economy, the society deducts the pluralism of the main body, among which the society is the main body of the state or the government. The deductions are finance, and the basis of the deductions based on the state or government is the "four yuan power" based on the financial budget. On the basis of the interpretation of the connotation of "four yuan power", the "four yuan power" and its expansion in the financial field are analyzed. Finally, the state power of the financial budget is proved to be a society. The management basis of the guarantee fund budget.
The third part of the article is the public nature of the social security fund budget. This part first explains the public connotation of the social security fund budget, and then reunderstands the nature of the social security fund, and solves the disputes in the theoretical circle on its nature, and points out the social insurance fund, the housing accumulation fund and the national social insurance. The barrier fund is the other social public funds which are different from the social public funds of financial funds. Secondly, the structure of the social security fund budget is analyzed. The social security fund budget is a complex budget, and its budget system is analyzed. The relationship between the budget of the social security fund and the government budget is analyzed again. The relationship between the regular budget, the budget of state-owned capital management and the budget of the government fund, and the analysis and demonstration of the social security fund budget as part of the government budget from the perspective of the main identity of the public and social security fund budgets and the state power of the social security fund. Finally, the budget of the social security fund and the budget of the social security fund are identified and analyzed. On the basis of the relationship between the government's public budgets, the regular budget is defined as a narrow public budget, and the social security fund budget is a broad public budget.
The fourth part of the article is the analysis of the change and present situation of the social security fund budget. This part first briefly reviews the policy evolution of the social security fund budget, makes a detailed investigation on the change of the social security fund budget and analyzes the changes according to the state power theory; the second is the status of the management of the social security fund budget. In the end, it is based on the state power of the financial budget to examine the problems in the budget management of the social security fund, and points out that there is an incomplete monitoring of the power of the budget collection and management in the budget of the social security fund, the misplacement of the power allocation of the budget collection and management, the unclear definition of the financial responsibility of the social security fund budget and the budgetary law of the social security fund. Problems such as unsound and so on.
The fifth part of the article is the reform orientation of the social security fund budget. This part is based on the effective norms, constraints and supervision of the state power for the basis of the social security fund's budget collection and management, in order to improve the budget management practice of the social security fund, and put forward the relevant countermeasures and measures to improve the budget reform of the social security fund. First, through the implementation of the social security fund budget classification management, thus improving the level and quality of the social security fund budget management. Secondly, the "full caliber" budget is understood and understood. It is believed that the "full caliber" budget should be understood from three levels, and the implementation of the "full caliber" management of the social security fund budget is put forward. In addition, the financial responsibility of the social security fund budget is carefully analyzed. On the basis of clarifying the financial responsibility of the social security fund budget, the financial responsibility of the further good social security fund budget is put forward. Finally, in order to restrict and standardize the state power of the social security fund budget collection and management, promote the reform and improvement of the social security fund budget, put forward the amendments, perfect the current "budget law >", and speed up the relevant legislation of the social security fund budget.
This paper, in the course of the study, is based on the norms of "social deduction" theory under the conditions of the market economy, always revolves around the state power based on the financial budget, complies with the law of the collection and management of the social security fund, combines with the changes and management status of the social security fund budget, and takes the research methods of literature research, demonstration and standardization, history and contrast, etc. On the basis of the practical and historical experience, the theory and practice of the social security fund budget under the framework of the public budget of the government are explored with a new theoretical perspective, and several possible innovative views and ideas are put forward.
First, this article approves and expands the "four yuan power theory", that is, the basis of the budget activity is the state power, including the political power of the state, the property power, the administrative power and the credit power, and makes a new exploratory study in the fields of financial budget. The thesis is to clarify the theory of Marx's "social deduction". On the basis of rational core, the advantages and disadvantages of "zero power theory", "unit power theory" and "dual power theory" are combed and analyzed, and the national main identity of financial activities and the four kinds of state power categories are maintained and expanded by state governance. The "four yuan power theory" is not only reflected in the financial definition, but also in the financial definition. It also includes tax, profit, expense, debt form, government budget forms and the study of social security fund budgets.
Two, this paper redefines the public nature of the social security fund budget and the "four yuan power" as the core management basis. The thesis is on the basis of combing the "theory of financial capital", "the theory of financial allocation", "the theory of public products" and the shortage of the original "state subject and power theory". The form of "political power, property right, administrative power and credit power" is studied. It clearly points out the public nature of the budget of the social security fund, which covers not only the social public funds, but also the other sociality other than the financial funds. Public funds; social security fund budget is not only a government budget, but also a (generalized) public budget.
Three, this paper analyzes the problems and Reform Orientation of the social security fund budget from a new perspective. Based on the perspective of the state power, this paper analyzes the problems of the lack of monitoring and management of the power of the social security fund, the misplacement of the allocation of power, the lack of financial responsibility in the budget and the unsound laws and regulations of the budget. Through the implementation of the classification management of the social security fund budget, we should promote the "full caliber" management of the social security fund budget, clarify and define the state responsibility in the budget collection and management of the social security fund, perfect the budget law and other related laws, restrain and supervise the state power of the basis of the social security fund budget collection and management, and improve the social security. The reform orientation of the fund's budget management level and quality.
【学位授予单位】：西南财经大学
【学位级别】：博士
【学位授予年份】：2013
【分类号】：F812.3;D632.1

【参考文献】