摘要
社会保障预算 ,是国家反映社会保障资金收入及社会保障基金投资营运活动的特定收支计划。建立社会保障预算是市场经济健康发展的重要保证。
The budget of social security is a national specified revenue and expenditure plan that can reflect revenue and expenditure of the social security fund and investment operational activities of every social security fund. It is an important guarantee to set up social security budget system in order to promote market economy development soundly. This article discusses the main content and its operational condition of social security budget.