财政支持社保基金投入与风险控制研究

一般公共预算支持社保投入刚性约束大,在减税降费的背景下,需要重视风险控制。福建省不断加大一般公共预算支持社保投入,在基金总收入中的占比不断提高,投入速度高于社会保险费、社保基金总收入增长速度,投入向居民保险倾斜。但一般公共预算支持社保投入难以长期保持高速增长,社保基金长期可持续运行困难很大。笔者建议通过夯实社保基金筹资机制、提高社会保险统筹层次、加快建设多层次社保体系、加强待遇支付管理、健全风险防控机制等强化风险控制,确保社保基金长期可持续运行,以避免影响公共财政正常运行。

Research on Fiscal Support on Social Security Fund and Risk Control

With rigid constraints of general public budget supporting social security fund, we have to pay attention to risk control in the background of tax reduction. Fujian province has steadily increased the general public budget to support social security fund, increasing the proportion of total fund income. The public growth rate is higher than the growth rate of social insurance premium and total income of social security fund, and the focus of the fiscal input is inclined to resident insurance. It is difficult for the general public budget to support the high-speed growth of social security fund in the long run, and it is also difficult for social security fund to keep a sustainable operation in this term. Thus it is suggested to strengthen risk control by consolidating the financing mechanism of social security fund, improving the overall level of social insurance, speeding up the construction of multi-level social security system, strengthening the management of treatment payment, and improving the risk prevention and control mechanism, so as to ensure the long-term sustainable operation of social security fund and avoid affecting the normal operation of public finance.