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建立社会保障预算的重要性及未来构想
引用本文:刘畅.建立社会保障预算的重要性及未来构想[J].山东财政学院学报,2012(4):109-114.
作者姓名:刘畅
作者单位:天津财经大学经济学院,天津,300222
摘    要:建立社会保障预算可以有效监管社会保障基金,为遏制社会保障基金被贪污、挪用及浪费奠定基础。但迄今为止,中国尚未形成规范的社会保障预算。虽然2010年,社会保险基金预算已经开始试编,为构建社会保障预算打下了基础。与此同时,全国社保基金理事会管理的全国社保基金作为战略性储备基金,也在独立运作。在社会保障日益成为建设和谐社会重要支柱的情况下,社会保障预算制度的建立更加值得社会充分关注。

关 键 词:社会保障预算收入  社会保障预算支出  “一揽子”预算模式  政府预算

The Significance and Future Vision of Establishing Social Security Budget in China
LIU Chang.The Significance and Future Vision of Establishing Social Security Budget in China[J].Journal of Shandong Finance Institute,2012(4):109-114.
Authors:LIU Chang
Institution:LIU Chang(Economics school,Tianjin University of Finance and Economics,Tianjin 300222,China)
Abstract:Establishing a social security budget can effectively supervise social security fund,and lay the foundation to contain embezzlement and waste of it.So far,China has not yet formed a standardized social security budget.In 2010,the Social Insurance Fund budget began a trial,laying the foundation for building the social security budget in our country,but some security expenditure that were related to the government are still reflected in the public budget.And at the same time,as a strategic reserve fund,the National Social Security Fund supervised by the National Social Security Fund Board has been operated on its own.With Social Security increasingly becoming an indispensable pillar in building a harmonious society,we should pay more attention to the establishment of the social security budget system.
Keywords:social security budget revenue  social security budge expenditure  a package of budget model  government budget
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