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美英社会保障预算管理研究及启示
引用本文:谢和均,李珍.美英社会保障预算管理研究及启示[J].当代经济管理,2013(10):56-62.
作者姓名:谢和均  李珍
作者单位:[1]中国人民大学公共管理学院社会保障研究所,北京100072 [2]云南大学公共管理学院,云南昆明650091
摘    要:美国和英国是社会保障预算资金管理的重要代表。美国实行基金式资金管理,而英国实行的是全面预算资金管理。两类不同的社会保障资金预算管理模式,根植于不同国家的制度文化,表现出不同的制度特征,这对我国社会保障预算管理具有重要的借鉴意义。

关 键 词:美国英国  社会保障预算管理  启示

Research on the British and American Social Security Budget Management and Its Enlightenment
Xie Hejun,Li Zhen.Research on the British and American Social Security Budget Management and Its Enlightenment[J].Contemporary Economic Management,2013(10):56-62.
Authors:Xie Hejun  Li Zhen
Institution:1. Public management School of Rennin University, Beijing 100072, China; 2. Public management School of Yunnan University, Kunming 650091, China)
Abstract:The social security budget management modes of the USA and the UK are the important representatives in the wodd. Regarding the ad- ministration of social security fund, the USA implements the fund budget management while the UK adopts the comprehensive budget management. The two different types of social security fund budget management system are rooted in the different cultures of the countries, showing different in- stitutional characteristics, which has important reference meaning to China's social security budget management.
Keywords:USA and UK  social security budget management  enlightenment
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