本文關(guān)鍵詞：社會(huì)保障預(yù)算管理理論與實(shí)踐思辨：國(guó)際經(jīng)驗(yàn)與中國(guó)政策選擇，由筆耕文化傳播整理發(fā)布。

        二十世紀(jì)七十年代之后,兩次“石油危機(jī)”重創(chuàng)了歐美發(fā)達(dá)國(guó)家的經(jīng)濟(jì),低迷的經(jīng)濟(jì)狀況再也不能繼續(xù)支撐國(guó)民日益增長(zhǎng)的社會(huì)保障需求,經(jīng)濟(jì)危機(jī)的爆發(fā)、宏觀經(jīng)濟(jì)的不穩(wěn)定成為了社會(huì)保障預(yù)算收支劇烈波動(dòng)的重要原因。而人口老齡化挑戰(zhàn)的日趨嚴(yán)峻,改變了傳統(tǒng)現(xiàn)收現(xiàn)付制賴以穩(wěn)定運(yùn)行的人口條件,各國(guó)的社會(huì)保障制度在財(cái)務(wù)上普遍陷入不可持續(xù)的境地。歐美發(fā)達(dá)國(guó)家紛紛出臺(tái)措施對(duì)自身的社會(huì)保障制度施行改革,其中一個(gè)重要方面就是通過(guò)社會(huì)保障預(yù)算管理過(guò)程,對(duì)社會(huì)保障制度運(yùn)行機(jī)制的內(nèi)生變量進(jìn)行調(diào)整,以期改善社會(huì)保障制度的長(zhǎng)期財(cái)務(wù)平衡狀況,緩解人口老齡化以及經(jīng)濟(jì)不景氣對(duì)社會(huì)保障預(yù)算收支造成的不利影響。在這樣的時(shí)代背景下,社會(huì)保障預(yù)算管理得到了普遍的重視,社會(huì)保障預(yù)算管理研究得到了長(zhǎng)足的發(fā)展,并強(qiáng)化了社會(huì)保障預(yù)算管理與社會(huì)保障制度財(cái)務(wù)可持續(xù)之間的聯(lián)系。進(jìn)入二十一世紀(jì)以來(lái),隨著我國(guó)社會(huì)保障制度建設(shè)的逐漸深入,工業(yè)化、城鎮(zhèn)化、市場(chǎng)化深入發(fā)展,人均國(guó)民收入穩(wěn)步增加,經(jīng)濟(jì)結(jié)構(gòu)轉(zhuǎn)型加快,國(guó)民潛在的社會(huì)保障需求日益顯性化,并逐漸發(fā)展成為一種剛性較強(qiáng)的保障需求。特別是城鄉(xiāng)社會(huì)保障制度全覆蓋目標(biāo)實(shí)現(xiàn)在即,如何增加制度的靈活性和可協(xié)調(diào)性,提高制度的整體管理服務(wù)能力,以適應(yīng)新形勢(shì)下社會(huì)保障制度可持續(xù)發(fā)展的需要,業(yè)已成為今后一段時(shí)期內(nèi)我國(guó)社會(huì)保障體制機(jī)制建設(shè)的重要一環(huán)。此外,在人口老齡化加速發(fā)展的背景下,“涉老”支出快速增加的趨勢(shì)已日漸明顯,對(duì)社會(huì)保障制度的財(cái)務(wù)可持續(xù)造成難以估量的影響,如何實(shí)現(xiàn)保持社會(huì)保障預(yù)算收支中長(zhǎng)期平衡的目標(biāo),以適應(yīng)人口老齡化對(duì)社會(huì)保障預(yù)算管理提出的要求,業(yè)已成為我國(guó)社會(huì)保障預(yù)算管理政策實(shí)踐的重中之重。本文立足于中外社會(huì)保障預(yù)算管理政策實(shí)踐的現(xiàn)狀,充分考慮人口老齡化對(duì)社會(huì)保障制度財(cái)務(wù)可持續(xù)造成的影響,從宏觀、戰(zhàn)略層面,梳理社會(huì)保障預(yù)算管理發(fā)展的演化規(guī)律,厘清社會(huì)保障預(yù)算管理變遷的關(guān)鍵節(jié)點(diǎn),比較不同類型社會(huì)保障預(yù)算管理模式的異同,構(gòu)建具有前瞻性的社會(huì)保障預(yù)算管理理論與政策分析框架,以期能夠?yàn)槲覈?guó)社會(huì)保障預(yù)算管理理論研究和政策實(shí)踐提供具有指導(dǎo)意義的發(fā)展思路和政策建議。全文由七章組成,各章的主要內(nèi)容和觀點(diǎn)如下：導(dǎo)論提出了論文所研究的問(wèn)題,闡明了選題背景和研究目的,對(duì)國(guó)內(nèi)外現(xiàn)有研究文獻(xiàn)進(jìn)行了述評(píng),指出論文研究的理論價(jià)值和實(shí)踐意義,闡述了論文研究思路、邏輯結(jié)構(gòu)、總體框架以及研究方法,提出了論文的主要?jiǎng)?chuàng)新點(diǎn)和不足,并對(duì)論文涉及到的相關(guān)概念進(jìn)行了辨析,對(duì)論文的研究范疇作出了界定。第1章對(duì)社會(huì)保障理論和政府預(yù)算理論進(jìn)行了梳理。通過(guò)回顧總結(jié)不同理論流派對(duì)社會(huì)保障和政府預(yù)算所做的理論闡述,比較不同理論流派的核心觀點(diǎn),歸納提煉出社會(huì)保障預(yù)算管理的兩個(gè)重要理論依據(jù)：其一是政府社會(huì)保障職能的理論詮釋,其二是如何提高政府預(yù)算管理績(jī)效的理論詮釋,并以此確立本文社會(huì)保障預(yù)算管理研究的理論基點(diǎn)。第2章從社會(huì)保障預(yù)算管理研究的理論基點(diǎn)出發(fā),詳細(xì)闡述社會(huì)保障預(yù)算管理的內(nèi)涵、核心概念以及組織流程,從社會(huì)保障資金收支與公共財(cái)政收支、社會(huì)保障預(yù)算與公共財(cái)政管理、社會(huì)保障預(yù)算管理與政府預(yù)算管理三個(gè)方面,對(duì)社會(huì)保障與公共財(cái)政進(jìn)行了互動(dòng)剖析,抽象出社會(huì)保障預(yù)算與公共財(cái)政的基本關(guān)系架構(gòu),并以此構(gòu)建社會(huì)保障預(yù)算管理理論分析框架,提出了本文研究的兩個(gè)重要理論假設(shè)：其一,從社會(huì)保障制度發(fā)展的動(dòng)態(tài)視角來(lái)看,社會(huì)保障預(yù)算管理與政府預(yù)算管理如何銜接具體表現(xiàn)在社會(huì)保障預(yù)算管理的演進(jìn)發(fā)展進(jìn)程中；其二,從提升社會(huì)保障預(yù)算資金管理績(jī)效的靜態(tài)視角來(lái)看,社會(huì)保障預(yù)算管理與政府預(yù)算管理的有機(jī)銜接具體表現(xiàn)為社會(huì)保障預(yù)算管理模式的選擇。第3章對(duì)中外社會(huì)保障預(yù)算管理的演進(jìn)發(fā)展進(jìn)行了歷史分析。根據(jù)不同歷史時(shí)空下社會(huì)保障政策的變化以及社會(huì)保障預(yù)算管理表現(xiàn)出的特征,將中國(guó)社會(huì)保障預(yù)算管理的演進(jìn)發(fā)展劃分為初創(chuàng)階段(1949年—1968年)、停滯階段(1969年—1985年)、調(diào)整階段(1986年—1998年)和發(fā)展階段(1998年至今)四個(gè)階段,將國(guó)外社會(huì)保障預(yù)算管理的演進(jìn)發(fā)展劃分為初創(chuàng)階段(19世紀(jì)末—20世紀(jì)30年代)、發(fā)展階段(20世紀(jì)40年代—20世紀(jì)70年代)和創(chuàng)新階段(20世紀(jì)80年代至今)三個(gè)階段。在此基礎(chǔ)上,從社會(huì)保障制度與社會(huì)保障預(yù)算管理變遷、公共財(cái)政與社會(huì)保障預(yù)算管理變遷、政治經(jīng)濟(jì)文化條件與社會(huì)保障預(yù)算管理變遷以及人口老齡化與社會(huì)保障預(yù)算管理變遷四個(gè)方面,歸納總結(jié)中外社會(huì)保障預(yù)算管理變遷的主線,探尋社會(huì)保障預(yù)算管理的變遷規(guī)律,辨析社會(huì)保障預(yù)算管理與政府預(yù)算管理有機(jī)銜接的路徑安排。第4章首先通過(guò)厘清社會(huì)保障預(yù)算資金的來(lái)源,指出社會(huì)保障預(yù)算管理模式類型的確定在于辨別社會(huì)保險(xiǎn)基金預(yù)算管理與政府預(yù)算管理的銜接方式。其次,從闡述政府預(yù)算管理全面性、一致性、年度性和嚴(yán)格性原則出發(fā),通過(guò)對(duì)社會(huì)保險(xiǎn)基金預(yù)算與政府預(yù)算進(jìn)行互動(dòng)剖析,從資金撥付、預(yù)算周期和管理程序三個(gè)方面,指出社會(huì)保險(xiǎn)基金預(yù)算與政府預(yù)算管理原則存在不匹配,進(jìn)而確立了社會(huì)保障預(yù)算管理模式類型的分類依據(jù)。最后,將國(guó)際社會(huì)保障預(yù)算管理模式分為三種類型,并以英國(guó)、荷蘭、日本、法國(guó)、美國(guó)、新加坡、德國(guó)和智利社會(huì)保障預(yù)算管理模式為例,對(duì)不同類型的社會(huì)保障預(yù)算管理進(jìn)行了簡(jiǎn)析,比較了不同類型社會(huì)保障預(yù)算管理模式的特點(diǎn)。第5章首先梳理了我國(guó)社會(huì)保障預(yù)算管理政策實(shí)踐的財(cái)政環(huán)境,從政府預(yù)算管理改革、政府收支分類改革、政府采購(gòu)制度改革、財(cái)政轉(zhuǎn)移支付制度改革、政府會(huì)計(jì)改革以及健全預(yù)算績(jī)效評(píng)價(jià)體系六個(gè)方面,詳細(xì)論述了近年來(lái)我國(guó)推行的財(cái)政管理改革措施對(duì)我國(guó)社會(huì)保障預(yù)算管理政策實(shí)踐的影響。其次,對(duì)我國(guó)社會(huì)保障預(yù)算管理的發(fā)展現(xiàn)狀進(jìn)行了整體評(píng)估,從社會(huì)保障預(yù)算管理法律體系、管理模式、管理體制、管理機(jī)制以及社會(huì)保險(xiǎn)基金預(yù)算編制范圍五個(gè)方面,分析了現(xiàn)階段我國(guó)社會(huì)保障預(yù)算管理政策實(shí)踐中存在的問(wèn)題,探明其引發(fā)的原因。最后,選擇山東省和湖北省南漳縣為研究對(duì)象,對(duì)兩地的社會(huì)保障預(yù)算管理政策實(shí)踐進(jìn)行梳理,旨在總結(jié)經(jīng)驗(yàn)和教訓(xùn),為我國(guó)社會(huì)保障預(yù)算管理的發(fā)展提供可資借鑒的啟示。第6章首先立足于我國(guó)社會(huì)保障預(yù)算管理的現(xiàn)狀,從人口、經(jīng)濟(jì)、政治和技術(shù)四個(gè)方面,詳細(xì)分析了我國(guó)社會(huì)保障預(yù)算管理發(fā)展面臨的挑戰(zhàn)和約束條件。其次,在前文分析的基礎(chǔ)上,立足我國(guó)具體國(guó)情,充分借鑒國(guó)際社會(huì)保障預(yù)算管理發(fā)展經(jīng)驗(yàn),詳細(xì)闡述了我國(guó)社會(huì)保障預(yù)算管理政策實(shí)踐的總體發(fā)展思路與基本政策取向。最后,從法制建設(shè)、模式完善、體制優(yōu)化以及機(jī)制創(chuàng)新四個(gè)方面,提出了完善和優(yōu)化我國(guó)社會(huì)保障預(yù)算管理的政策建議。論文可能的創(chuàng)新之處有：第一,初步確立了社會(huì)保障預(yù)算管理理論分析框架,提出了社會(huì)保障預(yù)算管理與政府預(yù)算管理有機(jī)銜接的互動(dòng)模式。論文通過(guò)詳細(xì)梳理社會(huì)保障和政府預(yù)算理論,提煉出社會(huì)保障預(yù)算管理的理論依據(jù),并以此為理論基點(diǎn),通過(guò)詳細(xì)闡述社會(huì)保障預(yù)算管理的內(nèi)涵、核心概念以及組織流程,對(duì)社會(huì)保障與公共財(cái)政進(jìn)行互動(dòng)剖析。從理論層面,抽象出社會(huì)保障預(yù)算與公共財(cái)政之間的基本關(guān)系架構(gòu),進(jìn)而延伸社會(huì)保障預(yù)算管理的理論分析框架,提出社會(huì)保障預(yù)算管理與政府預(yù)算管理有機(jī)銜接的互動(dòng)模式。這在國(guó)內(nèi)現(xiàn)有的社會(huì)保障預(yù)算管理研究中,是一種值得探索和比較創(chuàng)新的嘗試,有助于開拓思路,強(qiáng)化現(xiàn)有社會(huì)保障預(yù)算管理理論研究的深度和廣度,從新的維度來(lái)理解舊問(wèn)題、發(fā)現(xiàn)新問(wèn)題,并探尋解決問(wèn)題的新思路。第二,歸納提煉并總結(jié)了中外社會(huì)保障預(yù)算管理變遷的規(guī)律和特征,揭示出社會(huì)保障預(yù)算管理與政府預(yù)算管理有機(jī)銜接的路徑。論文通過(guò)系統(tǒng)回顧中外社會(huì)保障預(yù)算管理的演進(jìn)發(fā)展,從歷史變遷的角度,對(duì)中外社會(huì)保障預(yù)算管理演進(jìn)發(fā)展的歷史階段進(jìn)行了劃分,概括總結(jié)了每個(gè)歷史階段的特點(diǎn),并從實(shí)證層面,揭示出社會(huì)保障預(yù)算管理與政府預(yù)算管理的有機(jī)銜接過(guò)程。尤其是在國(guó)外社會(huì)保障預(yù)算管理歷史演進(jìn)分析中,論文從公民權(quán)利理論出發(fā),基于社會(huì)權(quán)利的分析視角,詳細(xì)分析社會(huì)權(quán)利與社會(huì)保障制度二者互動(dòng)發(fā)展之間的聯(lián)系,從社會(huì)保障預(yù)算管理的視角,對(duì)福利國(guó)家的形成,以及二十世紀(jì)八十年代福利國(guó)家陷入危機(jī)以后,社會(huì)保障待遇支出難以控制的原因進(jìn)行了闡述和詮釋,這對(duì)豐富現(xiàn)有社會(huì)保障預(yù)算管理與財(cái)務(wù)研究體系具有一定積極意義。第三,比較分析了不同類型社會(huì)保障預(yù)算管理模式的特點(diǎn),揭示出社會(huì)保障預(yù)算管理模式選擇的內(nèi)在含義。論文從闡述傳統(tǒng)政府預(yù)算原則入手,通過(guò)剖析社會(huì)保險(xiǎn)基金的自身屬性,分析社會(huì)保險(xiǎn)基金預(yù)算管理與傳統(tǒng)政府預(yù)算管理原則之間存在的不匹配,明確提出了國(guó)際間不同社會(huì)保障預(yù)算管理模式劃分的關(guān)鍵在于,社會(huì)保險(xiǎn)基金預(yù)算與政府預(yù)算管理有機(jī)銜接方式的選擇,并以此為分類依據(jù),對(duì)世界主要國(guó)家社會(huì)保障預(yù)算管理模式進(jìn)行了分類,并比較了不同類型的特點(diǎn)。同時(shí)也從實(shí)證層面揭示出,基于不同經(jīng)濟(jì)、社會(huì)、政治以及文化等制度條件,出于有效提升社會(huì)保障預(yù)算管理績(jī)效的目的,不同國(guó)家社會(huì)保障預(yù)算管理和政府預(yù)算管理有機(jī)銜接,最終體現(xiàn)為選擇不同的社會(huì)保障預(yù)算管理模式,這為今后加強(qiáng)社會(huì)保障與公共財(cái)政之間關(guān)系的研究,探索出一個(gè)頗有價(jià)值的研究方向。第四,詳細(xì)闡述了我國(guó)社會(huì)保障預(yù)算管理發(fā)展的約束條件,提出了具有政策價(jià)值及實(shí)踐價(jià)值的發(fā)展思路。論文立足于我國(guó)社會(huì)保障預(yù)算管理的現(xiàn)狀,從人口、經(jīng)濟(jì)、政治和技術(shù)四個(gè)方面,詳細(xì)分析了我國(guó)社會(huì)保障預(yù)算管理發(fā)展面臨的挑戰(zhàn)和約束條件,并以此為基礎(chǔ),將國(guó)際社會(huì)保障預(yù)算管理發(fā)展的經(jīng)驗(yàn)啟示與我國(guó)具體國(guó)情相結(jié)合,從法制建設(shè)、模式完善、體制優(yōu)化以及機(jī)制創(chuàng)新四個(gè)方面提出了完善我國(guó)社會(huì)保障預(yù)算管理的政策思路和具體措施,這對(duì)現(xiàn)階段我國(guó)社會(huì)保障預(yù)算管理政策實(shí)踐具有較強(qiáng)的現(xiàn)實(shí)指導(dǎo)意義。

    After the1970s, the oil crisis hit the economies of the developed countries heavily; the depressed economic situation cannot continue to support the national growing demand for social security. The economic crisis and the instability of macroeconomic fluctuation have become the important reasons of the sharp fluctuation of the revenue and expenditure of the social security budget. With the aging population which has changed the demographic condition, the social security system of the developed countries gradually fell into the unsustainable financial situation. Then countries have taken measures to reform its social security system. One important aspect is to adjust the endogenous variables in operating mechanism of the social security through the process of the social security budgeting with the purpose to improve the long-term financial balance of the social security system, mitigate the adverse effects of the aging problem and the economic downturn on the revenue and expenditure of the social security budget. In this background, the research of the social security budgeting develops rapidly, and the link between sustainable development of the finance of the social security system and the social security budgeting is strengthened.After entering the21st century, with the development of the social security, industrialization, urbanization and marketization of China, the per capita income has a steady increase. The national potential social security demand develops into a rigid demand. Especially, the objective of fully covering the social security is going to be achieved. How to increase the flexibility and coordination of the social security system, and improve the overall management service capacity of the social security system becomes a question for social security reform of China. In addition, in the context of the aging problem, the trend which expenditures for the old increase steadily becomes clear. And how to maintain the financial balance of the social security budget is a question for social security budgeting of China.This paper based on the current situation of the social security budgeting of China fully considers the impact of the aging population on the financial sustainable development of the social security system, analyzes the evolution of the social security budgeting, clarifies the key node of the evolution of the social security budgeting, compares the characteristics of different types of the social security budgeting model and bujlds the social security budgeting research framework.The paper consists of7chapters, with the main study contents and opinions of every chapter as follows:Chapter0puts forward the research question of the paper, clarifies the background and the purposes of the paper, reviews the existing literature at home and abroad, points out the theoretical value and practical significance of the study, introduces the train of thoughts, logical structure, overall framework and main research methods and brings forward the highlights and shortages of the paper.Chapter1reviews the different theoretical schools about the theory of social security and government budget, compares the key point of the different theoretical schools, concludes the two important theoretical basis of the social security budgeting:one is the theoretical interpretation about the function of the government social security, the other is the theoretical interpretation about how to improve the performance of the government budgeting.Chapter2based on the theoretical basis of the social security budgeting elaborates the meaning, the core concept and organizational process of the social security budgeting. From three aspects, it analyzes the social security and public finance, abstracts the relation between social security and public finance, builds the social security budgeting theoretical framework, and puts forward two important theoretical assumptions of the paper: firstly, the cohesion of the social security budgeting and the government budgeting is embodied in the evolution of the social security budgeting; secondly, the cohesion of the social security budgeting and the government budgeting is reflected in the choice of the social security budgeting model.Chapter3analyzes the evolution of the social security budgeting at home and abroad. According to the characteristics of the different stages, the paper divides the evolution of Chinese social security budgeting into four stages and the evolution of foreign social security budgeting into three stages. Afterwards, the paper summarizes the main thread of the evolution of the social security budgeting, explores the rule of the evolution of the social security budgeting, discriminates the route of the cohesion of the social security budgeting and the government budgeting.Chapter4firstly clarifies the source of the social security budget funds and points out that the key of establishing the different types of the social security budgeting model consists in the cohesion of the social security budgeting and the government budgeting. Secondly, starting from the principle of the government budgeting, this chapter analyzes the relation between the social insurance fund budget and the government budget, points out that there are mismatches between social insurance fund budget and the principle of government budget, and thus establishes the basis for classification of the type of the social security budgeting model. Finally, this chapter divides the social security budgeting model into three types, and compares the characteristics of different types of the social security budgeting model.Chapter5firstly analyzes the financial environment of the social security budgeting of China, discusses the effects of the financial management reform measures on the social security budgeting of China. Secondly, this chapter evaluates the status quo of the social security budgeting of China, and analyzes the problems in the social security budgeting at this stage. Finally, this chapter introduces the social security budgeting of Shandong Province and Hubei Province Nanzhang County, summarizes the experiences of the development of the social security budgeting.Chapter6based on the current situation of the social security budgeting of China, firstly analyzes the constraints of the development of the social security budgeting of China. Secondly, it is based on the national conditions of China, elaborates the ideas and policy orientation of the development of the social security budgeting of China. Finally, this chapter puts forward the policy recommendations of the development of the social security budgeting of China.Highlights of the paper include:Firstly, this paper establishes the social security budgeting theory framework, and puts forward the interactive mode of the cohesion of the social security budgeting and the government budgeting. This paper reviews the different theoretical schools about the theory of social security and government budget, concludes the theoretical basis of the social security budgeting, elaborates the meaning, the core concept and organizational process of the social security budgeting, analyzes the social security and public finance, abstracts the relation between social security and public finance and builds the social security budgeting theoretical framework. The conclusions of this paper can enhance the depth and breadth of the research of the social security budgeting effectively.Secondly, this paper summarizes the rules and characters of the evolution of the social security budgeting, reveals the path of the cohesion of the social security budgeting and the government budgeting. This paper reviews the evolution of the social security budgeting, divides the historical stage of the evolution of the social security budgeting, summarizes the characteristics of each historical stage, and from the empirical perspective, reveals the process of the cohesion of the social security budgeting and the government budgeting. Especially in the analysis of the evolution of the foreign social security budgeting, this paper analyzes the relation between social right and social security. From the perspective of social security budgeting, this paper interprets the formation of the welfare state, and elaborates why the social security expenditure is difficult to control after the1970s. The conclusions of this paper can enrich the research system of the social security.Thirdly, this paper compares the characteristics of the different types of the social security budgeting model, and reveals the meaning of the choice of the social security budgeting model. Starting from the principle of the government budgeting, this paper analyzes the property of the social insurance fund, points out that there are mismatches between social insurance fund budget and the principle of government budget, and thus establishes the basis for classification of the type of the social security budgeting mode, divides the social security budgeting model into three types, compares the characteristics of different types of the social security budgeting model. From the empirical perspective, based on different economic, social, political and cultural conditions, this paper reveals the result of the cohesion of the social security budgeting and the government budgeting is the choice of the type of the social security budgeting model. The conclusions of this paper can enhance the research about the relation between social security and public finance, and explores a valuable research direction. Fourthly, this paper elaborates the constraints on the development of the social security budgeting of China, and puts forward the policy thinking about the development of the social security budgeting of China. This paper based on the current situation of the social security budgeting of China analyzes the constraints in four aspects, and integrates the experience of the development of the foreign social security budgeting with the national conditions of China, puts forward the policy thinking about the development of the social security budgeting of China. The conclusions of this paper have a strong practical significance for the policy practice of social security budgeting of China.

社會(huì)保障預(yù)算管理理論與實(shí)踐思辨：國(guó)際經(jīng)驗(yàn)與中國(guó)政策選擇

摘要4-9Abstract9-130. 導(dǎo)論18-39    0.1 選題背景、研究目的及意義18-22    0.2 國(guó)內(nèi)外研究現(xiàn)狀及文獻(xiàn)述評(píng)22-29    0.3 研究思路及邏輯結(jié)構(gòu)29-33    0.4 研究方法33-34    0.5 創(chuàng)新與不足34-36    0.6 相關(guān)概念辨析及研究范疇界定36-391. 社會(huì)保障預(yù)算管理的理論基礎(chǔ)39-52    1.1 社會(huì)保障預(yù)算管理的理論依據(jù)之一：社會(huì)保障理論39-48        1.1.1 馬克思主義社會(huì)保障理論40-42        1.1.2 西方社會(huì)保障理論42-47        1.1.3 簡(jiǎn)評(píng)47-48    1.2 社會(huì)保障預(yù)算管理的理論依據(jù)之二：政府預(yù)算理論學(xué)說(shuō)48-51        1.2.1 政府預(yù)算理論的理論淵源48-49        1.2.2 政府預(yù)算理論的主要流派49-50        1.2.3 簡(jiǎn)評(píng)50-51    1.3 本章小結(jié)51-522. 社會(huì)保障預(yù)算管理理論辨析52-65    2.1 社會(huì)保障預(yù)算的內(nèi)涵解析52-55        2.1.1 社會(huì)保障預(yù)算的概念52-53        2.1.2 社會(huì)保障預(yù)算的特性53-54        2.1.3 社會(huì)保障預(yù)算的必要性54-55    2.2 社會(huì)保障預(yù)算管理的概念、程序和功能解析55-58        2.2.1 社會(huì)保障預(yù)算管理的概念55-56        2.2.2 社會(huì)保障預(yù)算管理的程序56-58        2.2.3 社會(huì)保障預(yù)算管理的功能58    2.3 社會(huì)保障預(yù)算與公共財(cái)政的基本關(guān)系架構(gòu)分析58-64        2.3.1 社會(huì)保障資金收支與公共財(cái)政收支59-60        2.3.2 社會(huì)保障預(yù)算與公共財(cái)政管理60-62        2.3.3 社會(huì)保障預(yù)算管理與政府預(yù)算管理62-64    2.4 本章小結(jié)64-653. 中外社會(huì)保障預(yù)算管理的發(fā)展歷程及變遷分析65-89    3.1 中國(guó)社會(huì)保障預(yù)算管理的歷史演進(jìn)分析65-73        3.1.1 中國(guó)社會(huì)保障預(yù)算管理初創(chuàng)階段(1949年—1968年)66-68        3.1.2 中國(guó)社會(huì)保障預(yù)算管理停滯階段(1969年—1985年)68        3.1.3 中國(guó)社會(huì)保障預(yù)算管理調(diào)整階段(1986年—1998年)68-71        3.1.4 中國(guó)社會(huì)保障預(yù)算管理發(fā)展階段(1998年至今)71-73    3.2 國(guó)外社會(huì)保障預(yù)算管理的歷史演進(jìn)分析73-84        3.2.1 國(guó)外社會(huì)保障預(yù)算管理初創(chuàng)階段(19世紀(jì)末—20世紀(jì)30年代)73-76        3.2.2 國(guó)外社會(huì)保障預(yù)算管理發(fā)展階段(20世紀(jì)40年代—20世紀(jì)70年代)76-80        3.2.3 國(guó)外社會(huì)保障預(yù)算管理創(chuàng)新階段(20世紀(jì)80年代至今)80-84    3.3 中外社會(huì)保障預(yù)算管理變遷的特征與啟示84-88        3.3.1 中外社會(huì)保障預(yù)算管理變遷的特征84-86        3.3.2 國(guó)際社會(huì)保障預(yù)算管理發(fā)展經(jīng)驗(yàn)的啟示與思考86-88    3.4 本章小結(jié)88-894. 國(guó)際社會(huì)保障預(yù)算管理模式的比較分析及啟示89-106    4.1 國(guó)際社會(huì)保障預(yù)算管理模式的分類依據(jù)及主要類型劃分89-96        4.1.1 國(guó)際社會(huì)保障預(yù)算管理模式分類依據(jù)的基礎(chǔ)：政府預(yù)算管理原則90-91        4.1.2 國(guó)際社會(huì)保障預(yù)算管理模式類型的分類依據(jù)91-93        4.1.3 國(guó)際社會(huì)保障預(yù)算管理模式的主要類型及比較93-96    4.2 部分國(guó)家社會(huì)保障預(yù)算管理模式探析96-102        4.2.1 英國(guó)、荷蘭和日本社會(huì)保障預(yù)算管理模式簡(jiǎn)析97-99        4.2.2 法國(guó)、美國(guó)和新加坡社會(huì)保障預(yù)算管理模式簡(jiǎn)析99-101        4.2.3 德國(guó)和智利社會(huì)保障預(yù)算管理模式簡(jiǎn)析101-102    4.3 國(guó)際社會(huì)保障預(yù)算管理模式比較的經(jīng)驗(yàn)啟示102-105    4.4 本章小結(jié)105-1065. 中國(guó)社會(huì)保障預(yù)算管理發(fā)展現(xiàn)狀及評(píng)估106-124    5.1 中國(guó)社會(huì)保障預(yù)算管理政策實(shí)踐的財(cái)政環(huán)境106-111    5.2 中國(guó)社會(huì)保障預(yù)算管理現(xiàn)狀及存在的問(wèn)題111-118    5.3 中國(guó)部分地區(qū)社會(huì)保障預(yù)算管理政策實(shí)踐118-123    5.4 本章小結(jié)123-1246. 完善中國(guó)社會(huì)保障預(yù)算管理的政策思路與建議124-139    6.1 中國(guó)社會(huì)保障預(yù)算管理發(fā)展面臨的挑戰(zhàn)及約束條件分析124-129    6.2 中國(guó)社會(huì)保障預(yù)算管理政策實(shí)踐的總體發(fā)展思路與基本政策取向129-132    6.3 完善和優(yōu)化中國(guó)社會(huì)保障預(yù)算管理的政策建議132-138    6.4 本章小結(jié)138-139參考文獻(xiàn)139-151后記151-152致謝152-153在讀期間科研成果目錄153

  本文關(guān)鍵詞：社會(huì)保障預(yù)算管理理論與實(shí)踐思辨：國(guó)際經(jīng)驗(yàn)與中國(guó)政策選擇，由筆耕文化傳播整理發(fā)布。