社会保险基金预算法律制度研究

王显勇

社会保险基金预算法律制度研究

引用本文：王显勇.社会保险基金预算法律制度研究[J].财经理论与实践,2012,(5):120-124

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作者	单位
王显勇	（首都经济贸易大学法学院，北京100070）

中文摘要:社会保险基金预算是社会保险基金监管的重要内容。目前各国或地区的社会保险预算主要包括纳入公共预算、社会保险基金专项预算、不纳入政府财政预算、纳入单独的社会保障预算等模式，我国目前应当选择社会保险基金专项预算模式，并厘清社会保险预算收支总额是否要过录到政府的经常预算当中、是否继续保留当前的财政专户、社保征收还是地税征收、个人账户基金如何处理等问题，构建完善的社会保险基金预算法律制度。

中文关键词:社会保险基金社会保险基金预算社会保险法

Studies on the Legal System of Social Insurance Fund Budget

Abstract:State social insurance fund budget management is one of the most important issues of the supervision system of social insurance funds. Nowadays, the popular modes of social insurance budget include public budget mode, special project budget mode, non-government fiscal budget mode and independence social insurance budget mode. The best mode for our nation should be special project budget mode. To establish the modern social insurance legislation, several problems should be solved at first: whether social insurance fund budget should be included into the government regular budget? Whether reserve fiscal special account? Is the money imposed by IESS or local taxation bureau? How to deal with personal account funds?

keywords:Social Insurance Funds Social Insurance Fund Budget Social Insurance Law

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