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The Legal Problems Of Budget Management Of China's Social Insurance Funds

Posted on:2018-01-11Degree:MasterType:Thesis
Country:ChinaCandidate:W Q LiFull Text:PDF
GTID:2346330515490298Subject:Economic Law
Abstract/Summary:PDF Full Text Request
Social insurance is an important system to maintain social security and stable operation.A prerequisite for the smooth development of social insurance is to ensure the healthy functioning of social insurance funds.To achieve the healthy operation of the social insurance fund,it should strengthen the social insurance fund budget management,and through a complete legal system to clear the parties involved in the main body of the powers and responsibilities to ensure that social insurance fund income really taken from the people,in the people.With the promotion of social awareness of the rule of law and the development of social insurance,social insurance fund budget management legal issues began to become the focus of social concern.How to construct a reasonable and effective social insurance fund budget management legal system has become an urgent problem to be solved.In the first part of this paper,the basic theory of social insurance fund budget is expounded.The budget of the Social Insurance Fund is the budget of the Social Security Fund and the Reserve Fund,whose main purpose is to ensure the safe and healthy operation of these funds.The social insurance fund is regarded as the common property of the insured person in nature,and the budget of the social insurance fund has the characteristics of nonprofit,public and legal nature.The current budget of our social insurance fund is included in the full-caliber government double budget system along with the three budgets of the state-owned capital operating budget,the government fund budget and the general public budget.However,according to the principle of self-operation of social insurance and the original effectiveness of social insurance,the social insurance fund should return to the nature of the common property of the insured,and its fund budget should keep a certain distance from the government budget and emphasize its independence.The second part of this paper describes the current situation and the problems of budget management of social insurance funds in China.The framework of the social insurance fund budget can be described from the horizontal and vertical aspects,as well as the three aspects of budget preparation,implementation and supervision.It can be seen that the current income and expenditure of our social insurance fund is not based on the annual Budget plan,but in accordance with national laws and regulations.And the relevant laws and regulations are more fragmented,the content is general,the lack of systematic and standardized,making the social insurance fund budget management in the face of institutional decentralization,management opacity,lack of supervision and control defects,social insurance fund budget management model need to be further improved.The third part of this paper has studied the system model of budget management of social insurance fund in Britain,Singapore,Germany and the United States.The budget management structure of the UK system model is clear.Singapore's budget system model is based on a sound,mature laws and regulations,the formation of a Singapore-specific management system.The United States is a relatively independent of the government's social insurance fund budget management model,by the specialized agencies in accordance with laws and regulations alone and regularly open to the public fund management and management status,pay attention to social supervision.Germany's social security fund budget system model and the government budget system is not relevant,emphasizing the social and industry initiative,to protect the insured's social insurance rights.The fourth part of this paper expounds the perfection of the budget management system of social insurance fund.First of all,a clear social insurance fund budget management to follow the statutory principles,in strict accordance with the provisions of laws and regulations.Second,the establishment of independent social security fund budget management model,the establishment of an independent social insurance fund management agencies responsible for the budget.Finally,the author puts forward the establishment of an independent social insurance fund budget management system,including perfecting the social insurance fund budget legal system,clarifying the main body of the budget management of social security funds and its authority,standardizing the legal relationship between the main body and the budget management procedures of the social security fund,strengthening the corresponding budget Management accountability mechanism.
Keywords/Search Tags:Social insurance fund, Social insurance fund budget, Full-caliber budget, Legal systems construction
PDF Full Text Request
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