包容共享视域下的社会保险基金预算绩效管理

Understanding Social Insurance Fund Budget Performance Management from the Perspective of Inclusive Sharing

社会保险的筹资发放制度不仅关系到民生福祉水平,而且更是一个事关治国安邦的国家治理问题。预算绩效管理能够优化财政资源配置,提升公共服务质量。社会保险基金预算于2013年被正式纳入国家预算,是国家全口径的“四本预算”之一,能够彰显其本身所代表和塑造的公共价值导向。完善社保基金预算制度的核心问题是如何兼顾社会保险的“保险属性”和“福利属性”,以包容视角做好“精算平衡”与“预算平衡”,化解潜在矛盾,防范未来风险,缓解运行压力。未来,应以科学合理的绩效评价来有效提升社会保险基金预算绩效管理水平,促进我国社会保障事业高质量发展、可持续发展,在中国式现代化的新征程上真正实现共享发展。

The financing and distribution system of social insurance is not only related to people’s livelihood and well-being,but also a major national governance issue.Budget performance management can optimize the allocation of financial resources and improve the quality of public services.The social insurance fund budget was officially incorporated into the national budget in 2013,and is one of the“four budgets”of the state,which can effectively demonstrate the public value orientation it represents and shapes.The core issue of improving the budget system of the social security fund is how to weight the“insurance attributes”and“welfare attributes”of social insurance,and do a good job of“actuarial balance”and“budget balance”from an inclusive perspective,so as to resolve potential contradictions,prevent future risks,and alleviate operational pressure.In the future,scientific and reasonable performance evaluation should be used to effectively play the role of the social insurance fund budget,promote the high-quality and sustainable development of China’s social security undertakings,and truly achieve shared development on the new journey of Chinese-style modernization.