我国社会保险基金预算研究——以新时代中国特色社会主义财政为视角

On the budege for China Social insurance:From Socialist State Finance with Chinese Charateristics for a New Era

社会保险基金预算是中国特色预算体系的重要组成部分,体现着我国财政独有的国家性、公共性、发展性和改革性之统一。在中国特色社会主义进入新时代的背景下,社会保险基金预算是中国特色财政四大特性的一般关系在新时代中的表现形式,这是其自身所体现的"本质"要求。新时代社会保险基金预算编制应努力体现"民生与发展""效率与公平""补短与建制"这三个重要的新时代维度。此外,新时代全国人民代表大会及其常委会对社会保险基金预算的审查应重点把握"收支平衡"原则,依法审查,把握社会保险基金预算发展的新特点和发展进程,进一步加强各级人大及其委员会对社会保险预算的审查监督工作。

As an organic carrier of socialist state finance with the Chinese characteristics, the budget for social insurance funds integrates all these signifcanees of socialist state finance： state significance, public significauee, development significance, and reform significance. In order to testify and support further reform of the budget for social insurance, this paper first interpreted the relationship of those four significances of this budget. And then, with the guidance of the major political determination ＇ socialism with Chinese characteristics has entered a new era＇ , it analyzed several dilemma ques- tions which include people＇ s livelihood and development, efficiency and equality, strengthening areas of weakness and constructing mechanism from the perspective of socialist state finance with Chinese characteristics for a new era. Finally, it proposed four suggestions for budget supervision from the perspective of the National People＇ s Congress.