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我国社会保险制度不断完善,明确社会保险统筹基金的法律性质是社会保险制度发展的要求,社会保险是保障弱势群体正常生活的有效方式,现在我国学界提出社会保险统筹基金的法律性质的看法并不统一,包括公共基金、财政基金、半财政资金等几种观点,我国社会保险统筹基金属于政府财政收入,资金的支配权和使用权归国家所有,是国家特有资金,完善社会保险统筹基金的法律性意义重大,本文结合当前社会保险统筹基金中存在的问题,对我国社会保险统筹基金的法律性质及其管理运营进行系统研究,并根据现存的问题提出可行性建议。
China’s social insurance system is constantly improving. It is clear that the legal nature of the social insurance pool fund is the requirement of the development of the social insurance system. Social insurance is an effective way to guarantee the normal life of the vulnerable groups. Nowadays, scholars in our country do not view the legal nature of the social insurance pool fund Unified, including public funds, financial funds, semi-financial funds and several other points, China’s social insurance co-ordination fund belongs to the government revenue, capital control and use rights owned by the state, is the state-specific funds, improve the social insurance funds The significance of this article is significant. In this paper, the current social insurance co-ordination fund problems exist, the legal nature of our social insurance co-ordination fund and its management and operation of a systematic study, and based on the existing problems put forward feasible suggestions.