社會(huì)保障預(yù)算法治化探究
發(fā)布時(shí)間：2018-11-20 21:07
【摘要】：全球社會(huì)保障的發(fā)展趨勢(shì)以極快的步伐向"全民皆保"、"全險(xiǎn)皆保"的方向邁進(jìn),社會(huì)保障支出增加成為了不爭(zhēng)的事實(shí),如何確保社會(huì)保障"適正給付、不偏倚、不過(guò)剩、無(wú)不足"亦成為世界最關(guān)注的議題。社會(huì)保障預(yù)算作為國(guó)家協(xié)調(diào)收入的時(shí)間分配和代際分配計(jì)劃,國(guó)家以社會(huì)管理者的身份取得財(cái)政收入、以統(tǒng)籌全體公民的福利或特定主體的社會(huì)保障權(quán)益進(jìn)行開支,是確保社會(huì)保障給付公平、公正及可持續(xù)的"促進(jìn)器",對(duì)公民基本生活的保障、社會(huì)安定的維護(hù)、國(guó)家經(jīng)濟(jì)發(fā)展的穩(wěn)定有著重要影響。社會(huì)保障預(yù)算理論與實(shí)踐顯示,法治化是其必然選擇。但是,受政治、經(jīng)濟(jì)、行政及社會(huì)等因素的桎梏,中國(guó)社會(huì)保障預(yù)算法治化推進(jìn)的過(guò)程中還存在諸多偏差:首先,社會(huì)保障預(yù)算相關(guān)法律體系建設(shè)嚴(yán)重滯后,削弱了其規(guī)范的權(quán)威與效力,無(wú)法推進(jìn)社會(huì)保障預(yù)算的法制化。其次,財(cái)政社會(huì)保障資金尚未全部納入預(yù)算管理,加之既有的社會(huì)保障預(yù)算又呈現(xiàn)出"兩板塊"特點(diǎn),破壞了預(yù)算的完整與統(tǒng)一,不能確保社會(huì)保障資金管理的規(guī)范化。再次,社會(huì)保障收入方式的長(zhǎng)期稅費(fèi)之爭(zhēng)所衍生的多元征管體制,降低了預(yù)算收支的安定與績(jī)效,難以維系社會(huì)保障制度的持續(xù)化。復(fù)次,社會(huì)保障預(yù)算內(nèi)外部法律關(guān)系不明,損害了政府與市場(chǎng)、中央與地方、政府部門間權(quán)責(zé)運(yùn)行的規(guī)范與秩序,無(wú)法達(dá)致社會(huì)保障權(quán)責(zé)的法治化。最后,社會(huì)保障預(yù)算轉(zhuǎn)移支付法律目標(biāo)不確定,阻礙了轉(zhuǎn)移支付法律機(jī)制的完善與健全,難以助力社會(huì)保障服務(wù)的均等化。為了修正以上偏差,實(shí)現(xiàn)其法治化的理性回歸,首先應(yīng)以社會(huì)保障預(yù)算條例的制定來(lái)明確社會(huì)保障預(yù)算的編制、審批、執(zhí)行、調(diào)整、決算、監(jiān)督及法律責(zé)任等基本問(wèn)題,推進(jìn)其制度的法制化。其次,選擇"一攬子"預(yù)算模式,按照先完善社會(huì)保險(xiǎn)基金預(yù)算后實(shí)行一攬子預(yù)算之"兩步走"的規(guī)劃,提高社會(huì)保障預(yù)算管理的規(guī)范化。再次,以社會(huì)保障費(fèi)改稅為突破,通過(guò)實(shí)施社會(huì)保障稅與費(fèi)并存模式,變革社會(huì)保障預(yù)算收入機(jī)制;以政府財(cái)政轉(zhuǎn)型為契機(jī),采取提高社會(huì)保障預(yù)算支出、優(yōu)化支出項(xiàng)目與結(jié)構(gòu)等措施,提高社會(huì)保障預(yù)算支出績(jī)效;并在完善社會(huì)保障基金監(jiān)督的基礎(chǔ)上,增強(qiáng)收支的可持續(xù)性。復(fù)次,根據(jù)公共產(chǎn)品供給理論,通過(guò)法治化方式進(jìn)一步細(xì)化政府間社會(huì)保障事權(quán)、健全社會(huì)保障支出責(zé)任分擔(dān)機(jī)制;在發(fā)揮政府基礎(chǔ)性作用的同時(shí),還須要倡導(dǎo)個(gè)人責(zé)任的適度回歸、市場(chǎng)機(jī)制的適度引進(jìn)、民間力量的適度滲透。最后,通過(guò)社會(huì)保障轉(zhuǎn)移支付目標(biāo)的明確與細(xì)化以修繕社會(huì)保障轉(zhuǎn)移支付的形式、內(nèi)容與管理,促進(jìn)社會(huì)保障服務(wù)的均等化。只有社會(huì)保障預(yù)算信守財(cái)政法定原則,實(shí)現(xiàn)運(yùn)行的科學(xué)化、民主化、法治化,公民的社會(huì)保障權(quán)才更有保障。
[Abstract]:The development trend of global social security is moving forward in the direction of "all people are insured" and "all risks are guaranteed" at a very fast pace. The increase in social security expenditure has become an indisputable fact. How to ensure that social security is "properly paid, not biased," remains, however, No shortage "has also become the most concerned issue in the world." The social security budget is used as the time distribution and intergenerational distribution plan of the state's coordinated income. The state obtains the financial revenue as a social manager, so as to plan the welfare of all citizens or the social security rights and interests of specific subjects. It is a "promoter" that ensures the fair, just and sustainable payment of social security, which has an important impact on the protection of citizens' basic life, the maintenance of social stability and the stability of national economic development. Social security budget theory and practice show that the rule of law is its inevitable choice. However, under the shackles of political, economic, administrative and social factors, there are still many deviations in the process of promoting the legalization of the social security budget in China: first, the construction of the legal system related to the social security budget is seriously lagging behind. Weaken its normative authority and effectiveness, can not promote the legalization of social security budget. Secondly, the financial social security funds have not been fully incorporated into the budget management, and the existing social security budget has the characteristics of "two plates", which destroys the integrity and unity of the budget, and cannot ensure the standardization of the social security fund management. Thirdly, the multiple collection and management system derived from the long term tax and fee dispute of social security income reduces the stability and performance of budget revenue and expenditure, and it is difficult to maintain the sustainability of social security system. Again and again, the legal relationship between the internal and external departments of the social security budget is unclear, which has damaged the norms and order of the operation of the power and responsibility between the government and the market, the central and local governments, and the government departments, and cannot achieve the legalization of the social security powers and responsibilities. Finally, the uncertain legal objective of social security budget transfer payment hinders the perfection and perfection of the legal mechanism of transfer payment, and it is difficult to help the equalization of social security services. In order to correct the above deviation and realize the rational regression of the rule of law, we should first define the basic issues of social security budget compilation, examination and approval, implementation, adjustment, final accounts, supervision and legal responsibility with the formulation of social security budget regulations. To promote the legalization of its system. Secondly, choose the "package" budget model, according to the "two-step" plan of perfecting the social insurance fund budget and then implementing the package budget, and improve the standardization of the social security budget management. Thirdly, taking social security fee as a breakthrough, reforming the mechanism of social security budget income by implementing the coexistence mode of social security tax and fee; In order to improve the performance of social security budget expenditure, we should take measures to improve social security budget expenditure, optimize expenditure items and structure, and strengthen the sustainability of income and expenditure on the basis of perfecting the supervision of social security fund. Again and again, according to the theory of public goods supply, through the way of rule of law to further refine the inter-governmental rights of social security, improve the social security expenditure responsibility sharing mechanism; At the same time, it is necessary to advocate the moderate return of individual responsibility, the moderate introduction of market mechanism and the moderate penetration of folk forces. Finally, the form, content and management of social security transfer payment can be repaired through the clarification and refinement of social security transfer payment objectives, and promote the equalization of social security services. Only when the social security budget adheres to the legal principles of finance and realizes the scientific, democratic and legalized operation, can the citizens' right to social security be more guaranteed.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：D920.0;D632.1
本文編號(hào)：2346025
[Abstract]:The development trend of global social security is moving forward in the direction of "all people are insured" and "all risks are guaranteed" at a very fast pace. The increase in social security expenditure has become an indisputable fact. How to ensure that social security is "properly paid, not biased," remains, however, No shortage "has also become the most concerned issue in the world." The social security budget is used as the time distribution and intergenerational distribution plan of the state's coordinated income. The state obtains the financial revenue as a social manager, so as to plan the welfare of all citizens or the social security rights and interests of specific subjects. It is a "promoter" that ensures the fair, just and sustainable payment of social security, which has an important impact on the protection of citizens' basic life, the maintenance of social stability and the stability of national economic development. Social security budget theory and practice show that the rule of law is its inevitable choice. However, under the shackles of political, economic, administrative and social factors, there are still many deviations in the process of promoting the legalization of the social security budget in China: first, the construction of the legal system related to the social security budget is seriously lagging behind. Weaken its normative authority and effectiveness, can not promote the legalization of social security budget. Secondly, the financial social security funds have not been fully incorporated into the budget management, and the existing social security budget has the characteristics of "two plates", which destroys the integrity and unity of the budget, and cannot ensure the standardization of the social security fund management. Thirdly, the multiple collection and management system derived from the long term tax and fee dispute of social security income reduces the stability and performance of budget revenue and expenditure, and it is difficult to maintain the sustainability of social security system. Again and again, the legal relationship between the internal and external departments of the social security budget is unclear, which has damaged the norms and order of the operation of the power and responsibility between the government and the market, the central and local governments, and the government departments, and cannot achieve the legalization of the social security powers and responsibilities. Finally, the uncertain legal objective of social security budget transfer payment hinders the perfection and perfection of the legal mechanism of transfer payment, and it is difficult to help the equalization of social security services. In order to correct the above deviation and realize the rational regression of the rule of law, we should first define the basic issues of social security budget compilation, examination and approval, implementation, adjustment, final accounts, supervision and legal responsibility with the formulation of social security budget regulations. To promote the legalization of its system. Secondly, choose the "package" budget model, according to the "two-step" plan of perfecting the social insurance fund budget and then implementing the package budget, and improve the standardization of the social security budget management. Thirdly, taking social security fee as a breakthrough, reforming the mechanism of social security budget income by implementing the coexistence mode of social security tax and fee; In order to improve the performance of social security budget expenditure, we should take measures to improve social security budget expenditure, optimize expenditure items and structure, and strengthen the sustainability of income and expenditure on the basis of perfecting the supervision of social security fund. Again and again, according to the theory of public goods supply, through the way of rule of law to further refine the inter-governmental rights of social security, improve the social security expenditure responsibility sharing mechanism; At the same time, it is necessary to advocate the moderate return of individual responsibility, the moderate introduction of market mechanism and the moderate penetration of folk forces. Finally, the form, content and management of social security transfer payment can be repaired through the clarification and refinement of social security transfer payment objectives, and promote the equalization of social security services. Only when the social security budget adheres to the legal principles of finance and realizes the scientific, democratic and legalized operation, can the citizens' right to social security be more guaranteed.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：D920.0;D632.1
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，本文編號(hào)：2346025
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