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《国务院关于加强预算外资金管理的决定》要求,在国家财政建立社会保障预算制度以前,社会保障基金先按预算外资金管理制度进行管理,即实行收支两条线的财政专户管理。这对于建立部门之间必要的监督和制约机制,防止社会保障基金的流失有着十分重要的意义。正确认识和理解社会保障基金财政专户的概念和意义,是搞好社会保障基金管理的关键。与过去的财政专户相比较,目前的社会保障基金财政专户有以下主要特点:——存入社会保障基金财政专户的基金不仅仅是结余资金,基金的收支都要通过财政专户拨付。过去大都是将社会保障基金收支相抵后的结余资金存入财政专户,基金的收支仍由社会保险经办机构自行决定、自行负责,财政部门无
The Decision of the State Council on Strengthening Management of Extra-budgetary Funds requires that prior to the establishment of a budgetary system for social security by the state finance, the social security fund shall be first managed in accordance with the extra-budgetary capital management system, that is, the management of financial special accounts with two lines of revenue and expenditure. This is of great significance to establishing the necessary supervisory and control mechanisms between departments and preventing the loss of social security funds. Correctly understanding and understanding the concept and significance of the social security fund’s financial special accounts is the key to improving the management of social security funds. Compared with the financial special accounts in the past, the current special accounts for social security funds have the following main features: - Funds deposited into the financial special accounts of social security funds are not merely surplus funds. The receipts and disbursements of the funds have to go through financial special accounts Disbursement. Most of the past, the social security funds balance of payments after the balance of funds deposited in financial accounts, the Fund’s income and expenditure by the social insurance agencies to decide, at their own responsibility, the financial sector no