China’s Social Security Budget Management Mode Practice And Policy Recommendations

With the serious aging problem in China, social security historical debts problem has emerged, which is a pressure on the payment of social security fund. The large scale of revenue and expenditure requires the government to have an overall comprehension of the operation of social security fund. The research on the theory and practice of the social security fund budget, not only have important significance for supervision and operation of social security funds, but also can promote the reform and perfection of China’s social security system.The idea on social security budget management research is mainly based on Chinese and foreign social security budget management policy and the implementation of the present situation, through the analysis of domestic social security budget management present situation and the overseas typical national social security budget management practice, the similarities and differences between the comparison of different social security budget management mode. China’s social security fund project budget three management modes: into the public finance budget management, into the social insurance fund budget management, independent fund budget management, Looking forward to promote the China’s social security budget management transition form special fund budget to "one suite" social security budget. The basic policy choice is the keep tne independence of the social insurance fund budget in our country, and further to perfect the budget management of the social insurance fund.