论我国社会保险基金平衡的法理逻辑:精算与预算  

On the Jurisprudential Logic of China’s Social Insurance Fund Balance:Actuarial and Budget

作　　者：田蒙蒙 TIAN Meng-meng(School of Law,Shandong University,Qingdao 266237,China)

机构地区：[1]山东大学法学院,山东青岛266237

出　　处：《西安财经大学学报》2021年第6期62-71,共10页Journal of Xi’an University of Finance and Economics

基　　金：教育部人文社会科学研究一般项目“社会保险待遇权法律保障问题研究”(20YJC820012)。

摘　　要：我国社会保险实践呈现出收入面减少、支出面增加的现象,这种看似不可调和的背离现象实则是我国社会保险运行数理基础的长期不定所致。保险精算作为原生于保险的数理法则,既可以作为社会保险基金运行的技术规范予以参照,也可以作为社会保险基金运行的基本法则予以遵循。由于我国社会保险发展的具体路径以及制度成因,将社会保险精算作为一项基本法律原则遵循并不能够实现社会保险基金的收支平衡和社会保险制度的可持续发展。保险待遇的刚性支出导向于国家对公民安全的政治保证,社会保险基金收支平衡的天平需要借助社会保险预算拆入资金作为砝码实现平衡。我国社会保险制度的可持续发展仰赖于社会保险基金长期稳定的动态平衡,而社会保险基金的动态平衡需要以保险精算结果为参照,并最终实现于社会保险预算。China’s social insurance practice has a phenomenon of reduced income and increased expenditure.This seemingly irreconcilable divergence phenomenon is actually caused by the long-term uncertainty of the mathematical foundation of China’s social insurance operation.As the mathematical principle of insurance,actuarial can be used as a technical norm for the operation of social insurance funds,or as a basic legal principle for the operation of social insurance funds.Due to the specific path of social insurance development in China and the causes of the system,the social insurance actuarial act as a basic legal principle can not achieve the balance of social insurance funds and the sustainable development of the social insurance system.The rigid expenditure of social insurance benefits is directed to the state’s political guarantee for the safety of citizens.The balance of social insurance fund balance needs to be balanced by the use of social insurance budget funds as a weight.Therefore,the sustainable development of China’s social insurance system depends on the long-term stable dynamic balance of social insurance funds,and the dynamic balance of social insurance funds needs to be based on the actuarial results of insurance,and finally realized on the social insurance budget.

关 键 词：社会保险基金 法理逻辑 社会保险精算 社会保险预算 

分 类 号：F840.61[经济管理—保险]