社会保险金管理:社会保障制度改革的突破口

Some Thoughts on Strengthening the Financial Administration of Social Security Funds

我国进行社会保障制度改革的突破口应放在社会保险金的管理上，因此，国家财政应该积极参与社会保险金管理工作，将社会保险收支纳入政府的专项核算，建立相对独立的社会保险预算，确保社会保险金的整体周期平衡和各项社会保险的单项平衡。为了加强社会保险金的财政管理，还必须在资金、监督、法律上建立相应的配套措施。

The key to China's reform of social security funds is to strenghten its administration. So ,we should take vigorous actions to combine the national finance with the administration of social security funds,bringing the revenue and expenditure of the funds into the government particular accounting. Moreover,we must set up a relatively independent social security budget and ensure the fund's whole periodic balance and the individual balance. Besides,in order to strengthen the financial administration of social security funds,we ought to establish some other auxiliary measures on capital,supervision and legislation. Only in this will the social security system be developing healthily.