Research On Perfecting Social Security Fund Budget Management System Of Our Country

This article is based on the theory of social security budget management, summaries the necessity and the feasibility of constructing the social security fund budget management system, and designs the social security budget management system referring to the international experience and present situation of our country. The pattern and subjects which designed by the article can provide the model for constructing the social security fund budget management system of our country.Since 20th century 50's, social security fund budget management has been established all over the world. After fifty years development, England, USA, Japan and Germany have been established their own social security fund budget management system. It can strengthen the management of social security fund to construct social security fund budget management system, standard government revenue and expenditure, and perfect duplicate budget system.There are some problems in management of social security fund, such as, too many departments to they know their responsibilities, part of social security funds outside the budget management system, and the revenue and expenditure situation of social security fund is very chaotic because of the mixing subjects between the social security and finance.According to the situation of our country's social security fund management, it is difficult to establish the wholesale social security fund budget in short-term. We should adopt gradually transits way which is composed of two parts. The pattern of wholesale social security fund budget would be adopted when the condition appropriate. The pattern composed two parts has two aspects. The one is composed of the revenue and expenditure subjects which relate to the social security in government budget, another is composed of social insurance fund. The wholesale social security fund budget combines the revenue and expenditure subjects which relate to the social security in government budget and the social insurance fund, and contains all the revenue and expenditure subjects which relate to the social security. It can reflect all the revenue and expenditure about social security.The innovation about the article is analysis the necessity and the feasibility of constructing the social security fund budget management system thoroughly, and designs the social security budget management system referring to the international experience and present situation of our country. First, the article proposed how to construct the unification and consummation social security budget management system, according to the situation of our country and the difficulty degree. Second, design the subjects about the pattern composed two parts and the wholesale social security fund budget, and reflect the contents through the subjects. The wholesale social security fund budget can reflects the revenue and expenditure situation about social security completely.