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社会保障预算具有目标指定性、强制性和公平性,建立社会保障预算是政府公共服务职能的基本体现和完善社会保障体系的内在要求,也是完善复式预算制度的重要内容和加强政府宏观调控能力的客观需要。建立规范、科学合理的社会保障预算,必须遵循全面性、专款专用、公平与效率、政策性以及适度结余原则。我国应加强社会保障法制建设,规范社会保障资金来源,改进社会保障基金管理,完善社会保障监督机制,以建立和健全社会保障预算。
The social security budget has the target designation, compulsion and fairness. Establishing the social security budget is the basic embodiment of the public service function of the government and the intrinsic requirement of perfecting the social security system. It is also the important content of perfecting the double budget system and strengthening the government’s macro-control ability Objective needs. Establishing a standardized, scientific and reasonable social security budget must follow the principle of comprehensiveness, earmarking, fairness and efficiency, policy and moderate balance. China should strengthen the legal construction of social security, standardize the sources of social security funds, improve the management of social security funds and improve the social security supervision mechanism in order to establish and improve the social security budget.