Social Insurance Fund Budget Management Research

Social insurance is the most important form of social security system, and also is the social security system the most core content. Social insurance fund management to promote the safety and healthy development of the social security system is very important. However, for a long time, the government budget in the form of fiscal revenue to the social insurance fund income and expenses two line management, there has been no to take strict budget management, the payment of social insurance fund is free from the budget of public finance. Because from the budget constraint, the supervision of a legislature, all related to the social security fund squeezed occupy, divert, deficits, great threat to the sustainable development of the social insurance fund. After more than ten years of brewing, the decision of the state council in the country since 2010 the establishment of a social insurance fund budget system, introduced the "state council on trial the opinion of the social insurance fund budget. Start prepare social insurance fund budget in China, the social insurance fund budget become independent of the public finance budget, but also into the whole caliber government budget management of the budget. In four years, the social insurance fund budget scope expands unceasingly, prepare ahead of time, prepare the quality enhances unceasingly. However, there are still many problems:first is the rules of the law has not yet come, budget preparation and execution of binding is not enough, the deficiency of social insurance fund budget management. Second, it is due to an aging population, health care costs rise, brings to the fund balance pressure for a long time. Third is the history of retiree pension debt, the personal account empty account operation, compounded of social insurance fund balance of payments situation. All these problems will be to the social insurance fund operation risk bring huge budget. This risk refers to the limitations of the social security fund demand dilated and money supply in a certain period of time is difficult to achieve balance, and this imbalance brings hidden trouble increasing, lead to unsustainable social insurance system. Public finances as out of social insurance fund security, will "pay" for the social insurance fund budget deficit, also caused the social insurance fund risk is passed on to the public financial risk. In this paper, based on the research of the social insurance fund budget management, to improve the effectiveness of the social security fund budget management, social security fund balance reasonable growth, enhances the risk resistance ability of the social security fund, perfect the social security system in our country.This article applies the method of qualitative analysis and comparative analysis, to social insurance fund budget management mode as the research subject. Through to differentiate and analyze the theory of social insurance funds and on the analysis of concept and explains the connotation and extension of social insurance fund budget management, illustrates the social insurance fund budget management of special concepts and general concept. Based on the process of the development of the social insurance fund budget management research, clear social insurance fund budget management in our country is in the stage, points out the significance of research on social insurance fund budget management. Through to the United States, Germany, Sweden, Japan, the social security system is the main content of the four major developed countries and the contrastive analysis of the social insurance fund budget management experience, pointed out our country social insurance fund budget management mode of rational choice. Combined with China’s current social security system, fund budget management mode, and the actual situation of the relationship between public finance, analyzes the problems existing in the social insurance fund budget management, the long-term factors affecting our country social insurance fund budget balance, and the risks of social insurance fund. On this basis, through the international experience for reference, the social insurance fund budget management rationalization Suggestions are put forward.