我国社会保险经办投入体制的历史演变与改革设想

The Historical Evolution and Reform Ideas of the Funding Mechanism for China’s Social Insurance Administrative Services

经办制度在整个社会保障体系中的地位不容忽视,但社会保险领域的研究和变革却长期忽略了经办服务这一维度。纵观我国社会保险经办服务体系发展三十余年,社保经办费用投入体制历经变革,现行的财政预算制虽满足了社保制度建设初期的现实需求,却也面临保障不足与执行困难的难题。而结合国际三个社保经费投入体制模式来看,基金成本制能够在提供高效服务的同时有效控制成本。基于此,本文提出将目前的财政预算制逐步转型为基金成本制的改革设想,认为我国采取“统一模式”的经办模式,将经办费用视为制度运行成本并从社会保险基金中列支,属于国际惯例。这不仅能够顺应社会保险制度改革发展的潮流,也是社会保险制度高质量发展和可持续性发展的必然要求,对经办机构与社保体系提升效能、回应数字化时代需求具有重大意义。

While the position of the administrative system in the whole social security system cannot be ignored,the research and transformation of social insurance has long neglected the dimension of administrative service.During the development of China’s social insurance service system for more than 30 years,the funding mechanism of social insurance administration has undergone changes,and the current fiscal budget system,although it meets the realistic needs of the social insurance system at the initial stage of construction,also faces the problems of insufficient protection and implementation difficulties.Moreover,in the light of the three international models of social insurance administration funding mechanism,the fund cost system can effectively control costs while providing efficient services.Based on this,this paper puts forward the reform concept of gradually transforming the current financial budget system into a fund cost system,and considers that it is the international practice for China to adopt a“unified model”of operation,in which the operation cost is regarded as the operation cost of the system and charged to the social insurance fund.This is not only in line with the trend of reform and development of the social insurance system,but also an inevitable requirement for the high-quality and sustainable development of the social insurance system,which is of great significance for improving the efficiency of administrative institutions and the social insurance system,and responding to the needs of the digital era.