从财政依附性反思中国社会保险
发布时间:2017-07-06  点击数:
作  者:熊伟
关 键 词:财政依附性; 社会保险; 财务独立; 体制转型
摘  要:

社会保险是一种参保人自我负责的互助共济制度,建立在精算平衡的基础上,其收入和支出都应受法律约束,不宜由政府自由裁量。社会保险与财政应保持相对独立,政府不宜直接干预社会保险财务,社会保险不应依附财政。鉴于此,社会保险基金不宜纳入政府预算,而应该财务独立,自治管理。作为利益主体之一,政府可以参与社会保险的管理,但不能垄断,参保人和公众都有参与权和知情权。基于不同的理由,政府有义务补助社会保险,但补助必须条分缕析,于法有据,不宜将制度转型成本和政策性开支等同于政府的制度担保人责任。

Re-assessment of China’s Social Insurance System from the Perspective of Its Reliance on Public Finance
 
Xiong Wei (Wuhan University)
 
Abstract:Social insurance is a mechanism of mutual assistance among the insured based on actuarial balance principle where all the rules concerning revenue and expenditure shall be governed by law. Accordingly it is suitable for social insurance to be legally separated from public finance, thus to prevent it from governmental intervention directly. For this purpose, it is not necessary to include social insurance funds into public budget plans. Instead, they should operate on the basis of self-governance. There is no reason to exclude government from decision-making of social insurance affairs. However, public participation and fiscal transparency are needed simultaneously. While state aids are needed to social insurance, they must be out of specific reasons. Normally, social insurance has to maintain a balanced budget by itself.
 
Key words:social insurance; fiscal reliance; public finance; state regulation


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