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随着我国社会制度的不断完善,社会保险制度发展的同时,资金法律性质和管理营运的作用变得越来越重要。社会保障是对社会弱势群体进行保护的其中一种方式,关于我国社会保险统筹金的法律性质解释中,不同的学者提出不同的观点,其中包括:公共资金说、财政资金说、率财政资金说等,我国的社会保险属于财政收入,是国家特有的资金。因此进一步完善资金法律性非常重要,本文主要对完善我国社会保险统筹基金法律性质和管理运营进行研究,并提出合理的建议。
With the continuous improvement of our social system and the development of the social insurance system, the legal nature of funds and the role of management and operation become more and more important. Social security is one of the ways to protect disadvantaged groups in society. Different scholars have put forward different views on the legal nature of China’s social insurance co-payments. These include: public funds, financial funds, financial funds And so on. Our country’s social insurance belongs to the fiscal revenue and is a state-specific fund. Therefore, it is very important to further improve the legal nature of the funds. This paper mainly studies the perfection of the legal nature and management and operation of China’s social insurance funds and puts forward reasonable suggestions.