全口径预算管理之惑:论社会保险基金的异质性

Some Doubts about the Full-covered Budget Management: Also Concerning the Heterogenicity of Social Insurance Fund

全口径预算管理虽是我国近期财政改革的目标,但有必要明确全口径预算的"口径",准确界定政府性收支的范围。社会保险基金的所有权属于参保人,而不是政府,其收支不属于政府性收支,不应纳入全口径的政府复式预算体系。况且,社会保险制度是为了落实宪法赋予的社会保险权,关系到公民基本权利和政府基本义务,无论缴费还是赔付都应遵循法定原则,不宜付诸一年一度的预算审查批准程序。不过,为了说明政府对社会保险基金拨款补贴的合理性,政府仍可要求社会保险基金向其提交预算,并作为政府预算的附件报送权力机关审议。

Although full - covered budget management is the target of fiscal reform in the near future, it is essential to define its range and locate the scope of the governmental receipts and expenditures precisely. In our opinion, the social in- surance fund belongs to insured persons as a whole instead of the government, the receipts and expenditures of which are outside of the governmental administration, thus it should not be brought into the multiple budget system. Furthermore, since the social insurance concerns the fundamental rights of citizens and the basic duties of the government, the payment and compensation must be stipulated by law, not by annually approved budget. Nevertheless, the government could still re- quire the social insurance fund to report its budget as reference to illustrate the reasonableness of applying and granting sub- sidies, which could be submitted to the congress for review.