摘要
社会保险基金,是我国财政收入的重要组成部分。但随着我国保险事业的发展,当今的保险体制存在了一些缺陷和弊端,社会保险基金预算体制有其产生的必要性。科学合理按照一定程序编制社会保险基金预算,有利于提高社会保险资金的保障能力,促进我国社会保险业的健康发展。
The social insurance fund is the important part of revence,however,with the development of the insurance,some deficiencies and drawbacks come out.The existence of the social insurance fund system is necessary,produncing it scietific and reasonable,which is help to improve protection capacity of social insurance funds,meanwhile,it is also beneficial for promoting healthy development of social insurance.
出处
《韶关学院学报》
2011年第3期63-65,共3页
Journal of Shaoguan University
关键词
社会保险基金
基金预算
体制完善
Social Insurance Fund
fund budget
system improving