财政补助社会保险的法学透析:以二元分立为视角  

An In-depth Analysis of Fiscal Aids to Social Insurance from the Perspective of Identity Separation

作　　者：熊伟[1] 张荣芳[1] 

机构地区：[1]武汉大学法学院

出　　处：《法学研究》2016年第1期110-126,共17页Chinese Journal of Law

基　　金：2015国家社科基金重点项目"分税制模式下地方财政自主权研究"(批准号:15AFX021)的阶段性成果

摘　　要：社会保险与政府财政是两套不同的体系。社会保险奉行精算平衡,其收入来自参保人的缴费,根据开支大小决定缴费水平,且支出标准受法律保障。除支持制度正常运行、防范系统性风险外,财政一般无须介入社会保险。然而,对本应由政府承担的制度转换成本,社会保险基金负担后,应有权要求政府补偿。社会保险基金应政府要求实施社会政策的成本,政府也有义务偿还。我国财政每年安排巨资补助社会保险,主要就是基于上述两类原因。社会保险法不问缘由,对社会保险基金支付不足的,一律要求政府补助,将政府的财政责任无限放大;预算法修改后,社会保险基金被纳入政府预算,社会保险与政府财政的界限进一步模糊。为推进社会保险的持续发展,厘清和规范政府的财政职能,有必要将社会保险基金从政府预算中剔除,同时明确界定政府补助社会保险的标准和程序,保持社会保险在主体资格、收支标准、财产管理、责任承担方面的独立性。Social insurance is independent of public finance and pursues a policy of actuarial bal- ance. Its income comes from the premium paid by the insured. The standard of premium is deter- mined by the expenditure standard, which is protected by law. Usually the government has no duty to grant subsidies to social insurance except for the purposes of maintaining the normal operation of the system and preventing systematic risks. However, if the social insurance fund had been invited to pay the transformation costs that otherwise should be paid by the government, the government is liable to compensate the fund afterwards. Additionally, all the extra expenses afforded by the social insurance fund for implementing social policies should also be reimbursed by the government. It is worth noting that the PRC Social Insurance Law demands the government to award grants to social insurance fund unconditionally once the latter falls in insolvency, which definitely puts heavy burden on state fi- nance. Furthermore, the newly revised PRC Budget Law has brought the social insurance fund into governmental budget system, which in further blurs the boundaries between social insurance and pub- lic finance. It is necessary for China to clarify the government＇ s functions, exclude social insurance fund from government budget, and clearly define the standards and procedures of fiscal grant to social insurance fund, so as to keep social insurance independent of the government with respect to its legal status, property, management, and accountability.

关 键 词：社会保险 财政预算 政府补助 制度担保人责任 精算平衡 

分 类 号：D922.2[政治法律—经济法学]