Exploration On The Rule Of Law In Social Security Budget

With the developmental trend of global social security which forges ahead into the direction of all citizens all security and all risks guaranted at a rapid pace,it has become an indisputable fact to increase the expenditure of social security.What's the most concerned issue of the world is how to ensure the social security being an appropriate payment,no bias,no excess and no absence.Social security budget is regarded as a national plan for the coordination of income of time allocation and intergenerational distribution,in which state obtains financial income as a social manager,coordinates the welfare of all citizens or the social security rights and interests of a particular subject.Social security budget is the promotion device of ensuring fair,equitable and sustainable social security supply,and has an important influence on the protection of citizens' basic rights of life,maintenance of social stability and stability of national economic development.The theory and practice of the social security budget shows that the rule of law is the inevitable choice of social security budget.However,there are many deviations in the process of promoting the legalization of chinese social security budget because of the shackles of political,economic,administrative and social factors.First,the serious lag of the related legal system of social security budget has not only weakened the authority and effectiveness of its norms,but also hindered its legalization.Then,financial social security funds have not yet been fully integrated into the budget management and current social security budget also presents the characteristics of the two plates,leading to destroy the integrity and unity of social security budget,and restricts the standardization of management of social security fund.Next,due to the long-term dispute between tax and fee of social security budget revenue,the multiple collection and management system has reduced the stability and performance of revenue and expenditure of social security budget,which is hard to maintain the continuity of social security system.Afterwards,the unclear internal and external legal relations of social security budget,which have damaged the norms and order of operation of social security right and responsibility of government and market,central and local government,and government's departments,which is unable to achieve rule of law in social security rights and duties.Finally,the fuzzy legal objective of social security transfer payment,which has obstructed the improvement and perfection of legal mechanism of social security transfer payment,and led to hardly help equalize the social security.For the sake of amending these defects and realizing of rational regression of rule of law in the social security budget,the following measures need to be adopted.First,it is necessary to clear such basic questions by making Regulations of Social Security Budget,such as social security budget preparation,approval,implementation,adjustment,final accounts,supervision,and legal liability,contributing to the legalization of social security budget.Second,it needs to select a package budget model to improve the standardization of social security budget management.One step is to improve the social insurance fund budget;another is to implement a package of social security budget.Third,on the one hand,in the reform of social security fee to tax,we should change the budgetary revenue mechanism of social security through the implementation of social security tax and fee model.On the other hand,we should take government's financial transformation as an opportunity,improve the performance of social security budget expenditure by increasing the social security budget expenditures and optimizing the items and structures of its expenditure.In addition,on the basis of perfecting the supervision of social security fund,we should enhance the sustainable development of social security revenue and expenditure.Fourth,according to the nature of social security products,we must refine the intergovernmental social security authority further and improve sharing mechanism of social security expenditure responsibility by the way of legalization.While the government plays its fundamental role,we should also advocate the appropriate return of personal responsibility,the introduction of the market mechanism,and the moderate infiltration of the folk force.Fifth,in order to repair the form,content and management of the social security transfer payment and further the equalization of its services,these measures that clarify and refine target of law of the social security transfer payment should be adopted.As long as the security budget abides by the principle of statutory finance and taxation and realizes the scientific,democratic and legal running,the right of citizen's social security will be better safeguarded.