社会保险基金一般由医疗、养老、失业、工伤四项保险基金组成,在我国,还要加进第五项即生育保险基金。社会保险基金是从事社会保险事业的物质基础和保险待遇支付的源泉。各国政府对社会保险基金管理,尤其对基金的筹集和运营,无不赋予极大注意。 Social insurance funds generally consist of four insurance funds for medical treatment, endowment insurance, unemployment insurance and work injury insurance. In our country, we also need to add the fifth item, namely, maternity insurance fund. Social insurance funds are the material basis for the social insurance undertaking and the source of payment of insurance benefits. The governments of all countries have given great attention to the management of social insurance funds, especially the fund raising and operation.