社会保险基金预算管理中的政府理财责任

编制社会保险基金预算是政府介入社会保险事务,统筹安排社会保险基金供求,规范社会保险基金管理的重要工具。政府理财则是市场经济条件下优化公共财政资源配置,确保达成社会保险基金预算目标的重要路径。社会保险基金支出刚性很强且难以预测,实现基金预算收支平衡、适度结余对政府理财能力与理财水平充满挑战。

Fiscal Responsibilities in The Fund Budget Management of Social Insurance

The fund budget management of social insurance is an important tool,it plays government role of social insurance affairs,co ～ ordinate arrangements for the supply and demand of social insurance fund and regulate social insurance fund management.Government fiscal plan is the path to achieve Long ～ term goal：one is to optimize allocation of public financial resources;another is to improve the efficiency of social insurance funds.The rigidity of expenditures from social insurance funds are strong and difficult to predict,it brings huge challenge to keep the equal between revenue and expenditures from social insurance funds during the implementation of the budget.