Research On The Budget Management Of Social Security Fund In A City

With the rapid development of national economy and technological progress,the social and livelihood problems faced by our country are becoming more and more prominent.With the advent of the tide of population aging,the medical insurance system needs to be improved,a variety of social security system is being perfected,and the efficient and stable use of social security funds has become an important way to guarantee residents ' living standard,improve residents ' quality of life and realize the new era development goal of the 19 th CPC National Congress.Efficient and rigorous Social Security Fund budget management system is the basic guarantee to ensure the effective collection and use of Social Security fund.How to make the limited Social Security Fund play its important role in safeguarding people's livelihood,continuously enhance the people's actual sense of obtaining and improve the use efficiency of Social Security Fund is the goal of further perfecting the budget management system of Social Security Fund.At present,our country's Social Security Fund budget management has become one of the focuses of the government's finance department.With the formal implementation of the "Budget Act" in 2015,the Social Insurance fund budget is formally incorporated into in the full-caliber management,which means that China has taken an important step in the construction of the budget management system of Social Security Fund,and the budget management of our social Security Fund will gradually realize the scientific and meticulous management of revenue and expenditure in the future.Under such background conditions,this paper takes a city social insurance fund budget management as the research object,uses the data analysis method,the case analysis method and the comparative research method to carry on the research,has combed the domestic and foreign research achievement,simultaneously unifies the internal control theory,the strategic management theory and the principal agent theory basic content,On the basis of defining the definition and characteristics of the budget management of Social Insurance fund,taking the relative theory of budget management as the guide,this paper discusses the long-term factors affecting the budget balance of Social Insurance fund and the risks faced by the Social Insurance Fund through the analysis of the budget management of Social Insurance fund in a city.and draw lessons from Spanish social insurance budget management experience,put forward to strengthen a city social insurance fund budget management concrete proposal.Specific suggestions include: strengthening the internal control of budget management of social Insurance Fund according to law,implementing strategic management of Social Insurance Fund budget,perfecting the budget supervision of social Insurance fund,strengthening the management of Social Insurance fund entrusted management and the budget of Social Insurance fund,carrying out real time monitoring,strictly implementing budget and revenue,Completes the Social Insurance fund final account preparation work,the science establishes the Fund grading sharing mechanism,the perfect social insurance system system.Finally,we should improve the budget processing ability of social insurance fund and avoid the social risks caused by the rising speed of social insurance fund treatment expenditure..