关于社会保障基金纳入财政专户实行收支两条线管理杜俭随着社会保障制度的建立和完善，各项社会保障基金的收支、结余规模迅速增加，占国内生产总值比重越来越大，其管理和运营不仅直接关系各项社会保障制度的顺利运转，而且关系到深化改革、经济发展和社会稳定的大局，因... With regard to the establishment and improvement of the social security system, the balance of payments and balances of various social security funds have rapidly increased, and their proportion in the GDP has been growing. Its management and operation not only have a direct bearing on the smooth operation of various social security systems, but also on the overall situation of deepening reform, economic development and social stability.