财政补助社会保险责任的规范类型与限度修正  

Modification of Normative Types and Limits of Fiscal Aids Social Insurance Liability

作　　者：胡明 HU Ming

机构地区：[1]华南理工大学法学院 [2]华南理工大学广州财税治理现代法研究中心

出　　处：《法学评论》2024年第3期92-100,共9页Law Review

基　　金：国家社科基金重点项目“全面实施预算绩效管理的法治保障研究”(项目编号:19AFX006);广东省哲学社会科学“十三五”规划2020年度学科共建项目“数字经济背景下社会保险财政法律制度优化问题研究”(项目批准号:GD20XFX06)的阶段性成果。

摘　　要：社会保险兼具保险性与社会性,在保持财务独立的基础上,还有赖于财政支持。立足宪法实施高度和法制统一层面,财政补助社会保险责任可凝练为政府投保责任、风险预防责任与成本补偿责任。为避免财政补助社会保险责任的过度放大,将其定性为财政兜底责任、财政担保责任、财政适度责任的认知都存在偏差。对此,财政补助社会保险责任的规范路径,应明晰社会保障制度中财政介入的区别,在精算平衡下划定财政补助责任、在预算平衡下消解财政过度依赖以及实现两种平衡的有机对接。Social insurance combines the nature of insurance and society.It relies on financial independence as well as financial support.Considering the height of constitutional implementation and the uniformity of legal system,the normative basis of social insurance responsibility to fiscal aids is clarified,and its normative basis includes government insurance responsibility,risk prevention responsibility,and cost compensation responsibility.Current theories in discussing the scope of such social insurance responsibility to fiscal aids are all deviated.Neither the definition of general protection rules,financial warranty responsibility,nor moderate responsibility would explain.Thereby,the normative path of the social insurance responsibility to fiscal aids,the legal mechanism should clarify the differences of fiscal intervention in the social security system,delimit the responsibility of fiscal aids under actuarial balance,eliminate fiscal over-dependence under budget balance,and realize the organic docking of the two balances.

关 键 词：社会保险制度 财政补助 规范分析 保险原理 财政治理 

分 类 号：D922.21[政治法律—经济法学] D922.182.3[政治法律—法学]