摘要
我国社会保险制度的发展要求明确社会保险统筹基金的法律性质及其管理运营的法律途径。对于社会保险统筹基金的法律性质,学界提出了公共基金说、财政资金说、半财政资金说等观点,我国社会保险统筹基金应当属于财政收入,属于国家所有。社会保险统筹基金可以采用信托制和委托授权制两种管理模式,应当对我国现行法律制度予以进一步完善。
The development of China＇s social insurance system requires the accurate definition of the legal nature and operation of social security funds. For the legal nature of social pool funds, there are academic points of view such as public funds, financial funds, half of fiscal funds and so on. Social pool funds should be part of the financial revenue, and belong to the state. Trust management and authorized management are two methods to operate the social pool funds, and our current legal system should be further improved.
出处
《财经理论与实践》
CSSCI
北大核心
2011年第3期119-123,共5页
The Theory and Practice of Finance and Economics
基金
北京市属高等学校人才强教深化计划中青年骨干人才项目(PHR201108329)
首都经济贸易大学课题<社会保险基金管理运营法律制度研究>(02791054210126)
首都经济贸易大学中青年教师科研提升项目的资助
