The Research Of Developing China's Social Security Budget-making

Public finance is common in real life .Although market is a smart and efficient economic system , it can not satisfy everything. So government should offer the service through public finance to satisfy the public needs where market can not work. Public finance is an economic behavior which can keep accordance to the market economy and connect closely with the budget. Incomes and expenses of public finance must run legally and transparently. As a key process, budget making is looked as important measure for developing Social Security and enforcing government's function by many states.Social Security Budget-making reflects detailed management of the whole Social Security Fund. From the budget, we can get a complete understanding of Incomes and expenses of Social Security Funds. With the developing of economics, more and more funds have been used as social security fund. Listing the funds from public expenditure budget and reflecting them in Social Security budget can show the strictness and scientific nature of the government budget management, and be good for the isolation between social security fund management and social security affair management. What's more, it will be good for using special funds in special field and the changing of the management system. All in all, it's good for social security system's development.In this paper, the author discusses the founding of Social Security budget-making in four aspects through the theory of Public Finance aiming at regulating the running and management of social security fund, it includes four parts . The first part as the theory base gives some theory supports for developing China's Social Security budget through the analyses of some economic theories, such as the nature of Public Finance, macro-economic policies, Public Payment, government budget and X-efficiency ,etc. In the second part, the author compares different Social Security budget systems in several countries, such as England and American. Through analyzing their advantages and disadvantages we can open our mind and get some references to developing China's Social Security budget. In the next part, the author discusses the choice of China's social security budget system. From analyzing current situation of China's social security system and taking reference from the Five Modes of Social Security Budget Theory developed by Lin Zifen, the author argued that the Package Budget System of Social Security is suit in China. In the last part, which is the most important one, the author poses some basic ideas about developing Social Security budget, and discusses...