社会保障预算编制分析：公共预算模式比较视角

The Social Security Budget Planning Analysis: A Comparison of Public Budget Model Perspective

预算编制模式是社会保障预算编制的基础,直接决定了社会保障预算的基本框架及预算权力配置。合理的预算编制模式有利于确保社会保障财政可持续及提高社会保障事业的绩效表现。文章立足于社会保障预算的公共特性,尝试从不同公共预算模式的分析中探讨其在社会保障计划中的适用性问题,并据此提出中国社会保障预算编制的模式性建议。

Budgeting model is the basis of social security budget planning,directly determining the social security budget framework and budget allocation of power. Rational budgeting model is helpful to ensure the financial sustainability of social security and improves the performance of the social security plans. Based on the characteristics of the public social security budget,the paper tried to discuss the applicability of public budget model in the social security program,and proposing budget mode of social security in China and the suggestions based on the analysis of different public budget model.