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我国的社会保险基金预算这几年不断完善,做好社会保险基金预算工作,对提高社会保险基金管理水平、确保社会保险基金安全完整、维护社会和谐稳定、保障和改善民生具有重要意义。近年来我国预算管理制度日渐完善,医保经办机构的预算管理水平在不断提高,但是在基金预算的编制、执行、管理、考核等方面仍然存的着诸多问题,本文根据笔者对部分地区医保基金预算的调查,结合笔者在基层预算编制过程中碰到的一些实际情况,对基金预算过程中存在问题及应采取的对策作简单阐述。
In recent years, the budget of China’s social insurance fund has been continuously improved. To do well the budget work of social insurance funds is of great significance to improving the management level of social insurance funds, ensuring the safety and integrity of social insurance funds, maintaining social harmony and stability, and ensuring and improving people’s livelihood. In recent years, the budget management system of our country has been perfected gradually. The budget management level of health care insurance agencies has been constantly improving. However, there are still many problems in the compilation, implementation, management and assessment of the fund budget. According to the author ’ The survey of the budget, combined with some actual conditions that the author encountered during the process of grassroots budget preparation, gives a brief account of the problems in the fund budget process and the countermeasures that should be taken.