| After the1970s, the oil crisis hit the economies of the developed countries heavily; the depressed economic situation cannot continue to support the national growing demand for social security. The economic crisis and the instability of macroeconomic fluctuation have become the important reasons of the sharp fluctuation of the revenue and expenditure of the social security budget. With the aging population which has changed the demographic condition, the social security system of the developed countries gradually fell into the unsustainable financial situation. Then countries have taken measures to reform its social security system. One important aspect is to adjust the endogenous variables in operating mechanism of the social security through the process of the social security budgeting with the purpose to improve the long-term financial balance of the social security system, mitigate the adverse effects of the aging problem and the economic downturn on the revenue and expenditure of the social security budget. In this background, the research of the social security budgeting develops rapidly, and the link between sustainable development of the finance of the social security system and the social security budgeting is strengthened.After entering the21st century, with the development of the social security, industrialization, urbanization and marketization of China, the per capita income has a steady increase. The national potential social security demand develops into a rigid demand. Especially, the objective of fully covering the social security is going to be achieved. How to increase the flexibility and coordination of the social security system, and improve the overall management service capacity of the social security system becomes a question for social security reform of China. In addition, in the context of the aging problem, the trend which expenditures for the old increase steadily becomes clear. And how to maintain the financial balance of the social security budget is a question for social security budgeting of China.This paper based on the current situation of the social security budgeting of China fully considers the impact of the aging population on the financial sustainable development of the social security system, analyzes the evolution of the social security budgeting, clarifies the key node of the evolution of the social security budgeting, compares the characteristics of different types of the social security budgeting model and bujlds the social security budgeting research framework.The paper consists of7chapters, with the main study contents and opinions of every chapter as follows:Chapter0puts forward the research question of the paper, clarifies the background and the purposes of the paper, reviews the existing literature at home and abroad, points out the theoretical value and practical significance of the study, introduces the train of thoughts, logical structure, overall framework and main research methods and brings forward the highlights and shortages of the paper.Chapter1reviews the different theoretical schools about the theory of social security and government budget, compares the key point of the different theoretical schools, concludes the two important theoretical basis of the social security budgeting:one is the theoretical interpretation about the function of the government social security, the other is the theoretical interpretation about how to improve the performance of the government budgeting.Chapter2based on the theoretical basis of the social security budgeting elaborates the meaning, the core concept and organizational process of the social security budgeting. From three aspects, it analyzes the social security and public finance, abstracts the relation between social security and public finance, builds the social security budgeting theoretical framework, and puts forward two important theoretical assumptions of the paper: firstly, the cohesion of the social security budgeting and the government budgeting is embodied in the evolution of the social security budgeting; secondly, the cohesion of the social security budgeting and the government budgeting is reflected in the choice of the social security budgeting model.Chapter3analyzes the evolution of the social security budgeting at home and abroad. According to the characteristics of the different stages, the paper divides the evolution of Chinese social security budgeting into four stages and the evolution of foreign social security budgeting into three stages. Afterwards, the paper summarizes the main thread of the evolution of the social security budgeting, explores the rule of the evolution of the social security budgeting, discriminates the route of the cohesion of the social security budgeting and the government budgeting.Chapter4firstly clarifies the source of the social security budget funds and points out that the key of establishing the different types of the social security budgeting model consists in the cohesion of the social security budgeting and the government budgeting. Secondly, starting from the principle of the government budgeting, this chapter analyzes the relation between the social insurance fund budget and the government budget, points out that there are mismatches between social insurance fund budget and the principle of government budget, and thus establishes the basis for classification of the type of the social security budgeting model. Finally, this chapter divides the social security budgeting model into three types, and compares the characteristics of different types of the social security budgeting model.Chapter5firstly analyzes the financial environment of the social security budgeting of China, discusses the effects of the financial management reform measures on the social security budgeting of China. Secondly, this chapter evaluates the status quo of the social security budgeting of China, and analyzes the problems in the social security budgeting at this stage. Finally, this chapter introduces the social security budgeting of Shandong Province and Hubei Province Nanzhang County, summarizes the experiences of the development of the social security budgeting.Chapter6based on the current situation of the social security budgeting of China, firstly analyzes the constraints of the development of the social security budgeting of China. Secondly, it is based on the national conditions of China, elaborates the ideas and policy orientation of the development of the social security budgeting of China. Finally, this chapter puts forward the policy recommendations of the development of the social security budgeting of China.Highlights of the paper include:Firstly, this paper establishes the social security budgeting theory framework, and puts forward the interactive mode of the cohesion of the social security budgeting and the government budgeting. This paper reviews the different theoretical schools about the theory of social security and government budget, concludes the theoretical basis of the social security budgeting, elaborates the meaning, the core concept and organizational process of the social security budgeting, analyzes the social security and public finance, abstracts the relation between social security and public finance and builds the social security budgeting theoretical framework. The conclusions of this paper can enhance the depth and breadth of the research of the social security budgeting effectively.Secondly, this paper summarizes the rules and characters of the evolution of the social security budgeting, reveals the path of the cohesion of the social security budgeting and the government budgeting. This paper reviews the evolution of the social security budgeting, divides the historical stage of the evolution of the social security budgeting, summarizes the characteristics of each historical stage, and from the empirical perspective, reveals the process of the cohesion of the social security budgeting and the government budgeting. Especially in the analysis of the evolution of the foreign social security budgeting, this paper analyzes the relation between social right and social security. From the perspective of social security budgeting, this paper interprets the formation of the welfare state, and elaborates why the social security expenditure is difficult to control after the1970s. The conclusions of this paper can enrich the research system of the social security.Thirdly, this paper compares the characteristics of the different types of the social security budgeting model, and reveals the meaning of the choice of the social security budgeting model. Starting from the principle of the government budgeting, this paper analyzes the property of the social insurance fund, points out that there are mismatches between social insurance fund budget and the principle of government budget, and thus establishes the basis for classification of the type of the social security budgeting mode, divides the social security budgeting model into three types, compares the characteristics of different types of the social security budgeting model. From the empirical perspective, based on different economic, social, political and cultural conditions, this paper reveals the result of the cohesion of the social security budgeting and the government budgeting is the choice of the type of the social security budgeting model. The conclusions of this paper can enhance the research about the relation between social security and public finance, and explores a valuable research direction. Fourthly, this paper elaborates the constraints on the development of the social security budgeting of China, and puts forward the policy thinking about the development of the social security budgeting of China. This paper based on the current situation of the social security budgeting of China analyzes the constraints in four aspects, and integrates the experience of the development of the foreign social security budgeting with the national conditions of China, puts forward the policy thinking about the development of the social security budgeting of China. The conclusions of this paper have a strong practical significance for the policy practice of social security budgeting of China. |
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