本文選題：財(cái)政依附性　切入點(diǎn)：社會(huì)保險(xiǎn)　出處：《武漢大學(xué)學(xué)報(bào)(哲學(xué)社會(huì)科學(xué)版)》2017年04期

【摘要】：社會(huì)保險(xiǎn)是一種參保人自我負(fù)責(zé)的互助共濟(jì)制度,建立在精算平衡的基礎(chǔ)上,其收入和支出都應(yīng)受法律約束,不宜由政府自由裁量。社會(huì)保險(xiǎn)與財(cái)政應(yīng)保持相對獨(dú)立,政府不宜直接干預(yù)社會(huì)保險(xiǎn)財(cái)務(wù),社會(huì)保險(xiǎn)不應(yīng)依附財(cái)政。鑒于此,社會(huì)保險(xiǎn)基金不宜納入政府預(yù)算,而應(yīng)該財(cái)務(wù)獨(dú)立,自治管理。作為利益主體之一,政府可以參與社會(huì)保險(xiǎn)的管理,但不能壟斷,參保人和公眾都有參與權(quán)和知情權(quán)�；诓煌睦碛�,政府有義務(wù)補(bǔ)助社會(huì)保險(xiǎn),但補(bǔ)助必須條分縷析,于法有據(jù),不宜將制度轉(zhuǎn)型成本和政策性開支等同于政府的制度擔(dān)保人責(zé)任。
[Abstract]:Social insurance is a system of mutual assistance and mutual aid for which the insured is self-responsible. Based on the actuarial balance, the income and expenditure of the social insurance should be subject to legal constraints and should not be subject to the discretion of the government, and social insurance and finance should remain relatively independent. The government should not intervene directly in social insurance finance, and social insurance should not be dependent on finance. In view of this, social insurance funds should not be included in the government budget, but should be financially independent and managed autonomously. The government can participate in the administration of social insurance, but it cannot monopolize it. Both the insured and the public have the right to participate and to know. For different reasons, the government has an obligation to subsidize social insurance. It is not appropriate to equate the cost of system transformation and policy expenditure with the responsibility of institutional guarantor of the government.
【作者單位】： 武漢大學(xué)法學(xué)院;
【基金】：國家社會(huì)科學(xué)基金重點(diǎn)項(xiàng)目(15AFX021)
【分類號(hào)】：F812;F842.61
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本文編號(hào)：1665972