Research On Social Security Budget System

Social security budget is an important tool that the government involves in the social security business, carries on the national economy macro regulation, controls and strengthens the management of social security fund. At present, speaking of our government budget, not all projects of social security have been under the control of finance budget management. Social succor fund, social welfare fund, and social veterans special treatment fund originate from general tax revenue income are under the control of the government regular budget management; and social insurance fund such as basic old-age insurance fund,basic medical insurance fund,employment insurance fund,work-related insurance fund,maternity fund collected from the society, enterprise, and employee, is under control of special account, not yet brought into budget management, just. government budget builds "the finance to social security to guarantee the subsidy disbursement" as an addition. In recent years, Hubei province, Hebei province, Guangdong province, Fujian province, etc , has made some beneficial explorations in the establishment of social security budget, these explorations in the social security budget establishment has obtained some breakthroughs in the execution and operation, but also inevitably has some flaw and insufficiency.Looking over various social security budget pattern of different countries , there are mainly three kind of types: first one, England, Sweden as representatives , the government public budget pattern, the social security revenue and expenditure is completely brought into line with in the state budget in the frequent budget, and they don't have the independent social security budget. Second one, take US as a representative, the fund budget pattern, the financial condition of social security reflected by the fund, and independent of the government budget; Third one, take Singapore as the representative, completely separated from the government budget, the social security budget pattern. Among them, US social security special fund budget pattern is the closest to social security budget actuality of our country. So we should learn form the US social security budget system to establish ours. Theoretically speaking, establishing social security budget has enough reasons. In practice, many countries in the world had also proven that social security budget system is the development and the consummation of social security system, it is also objective request of government budget reform. But, because the national condition is different, our country social security system, the public budget and finance system has a very big disparity compared with other country, so we would have many difficulties no matter in system or in the technical level to carry out the social security budget system. The central government and the local government don't have clear responsibility division; social security budget prospect is still undefined from the new government classified budget; History debt of social security directly impact finance sustainable development; The social security responsibility has not yet clears off between various departments of the government; The social insurance premium system has not yet to straighten out; Lack of the unification policy instruction and concrete law; how to processes the relations between social security budget, government public budget and state asset management budget, and so on.Establishing social security budget system in our country is an item of system engineering, not blindly copy other country social security budget system mechanically and apply it slavishly, also it is not simply shows of revenue and expenditure of social security fund in the existing government budget frame. To carry out social security budget system in our country, we need to establish and consummate a series of system foundation and the necessary measures.