The Research Of The Social Insurance Fund Budget Legislation In The Budget Legalism Framework

The Communist Party of China convened the Third Plenary Session of the fourteenth Central Committee meeting in November,1993.The meeting issued a notification,calling the determination of establishing socialist market economic system.This notificantion first proposed the social security budget.The social security budget had shifted from two lines of revenue and expenditure to establishment of the social insurance fund budget.The State Council had issued a law,calling the opinions about try to run the social insurance fund budget(The following referred to as "opinions")in 2010.This was a great progress in the process of establishing the social security budget.It symbolized the entire country would carry out the social insurance fund budget.With the development of the social insurance fund budget,it has many disadvantages.The thesis which based on legal aspects analysis of the social insurance fund budget will give suggestions to improve the social insurance fund budget system.The thesis is divided into four parts.In the first part,because the increase scale and illegal use of the fund,we must establish the social insurance fund budget.In the second part,the main content is to introduce ideas of the social insurance fund budget and the budget legalism.In this section,firstly I introduce features of the social insurance fund budget which unlike the general budget.The social insurance fund budget legislation should suit its measures to local conditions.Secondly I introdce theory and content of the budget legalism.Democracy country and budget law need the budget legalism.Thirdly I introduce practical significance of budget legalism for the social insurance fund budget legislation.Improve the social insurance fund budget legislation needs implement the budget legalism.In the third part,the main content is to introduce status and problems of China’s current social insurance fund budget.In this section,firstly I introduce status of China’s current social insurance fund budget to provide an overall understanding for readers.Secondly I introdce problems of China’s current social insurance fund budget.Low overall level of social insurance fund affect the scientific of the social insurance fund budget legislation.Low legislation rank resulting in insufficient social insurance fund budget legislation.The lack of review and supervision of the National People’s Congress cause the social insurance fund budget legislation has not strong normative.Low level of public budget cause low transparency of the social insurance fund budget legislation.Lack of legal responsibility cause the social insurance fund budget legislation has not stong execution.These loopholes in the system bring a large of problems of illegal use funds..In the fourth part,the main content is to provide suggestions to improve the social insurance fund budget legislation system.The first proposal is the implementation of the national social insurance and the formulation of the social insurance fund budget regulations.These can improve scientific and uniformity of the social insurance fund budget legislation.Secondly,clear responsibility and authority of all levels of governments and various government departments.These can improve operating efficiency of the social insurance fund budget.Thirdly,improve budget transparency and formulate legal responsibility to enhance transparency and execution of the social insurance fund budget legislation.Fourthly,establish a system of review and supervision of the National People’s Congress to strengthen the normative of the social insurance fund budget legislation.Through these efforts,we can improve the social insurance fund budget legislation system.Ultimately,enhance the institutionalization and standardization of the social insurance fund budget.