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经济发展迅速的同时带来人口年龄结构的变化,人口老龄化的压力导致社保基金永续发展的压力不断加重。同时,由于社保基金的延迟支付特点,有必要对社保基金的预算进行严格的管控,以保证社保基金的安全,缓解保值增值的压力。基于此,本文通过对现行的几种社会保障预算模式的对比与研究,探索适合我国特殊国情的社会保障预算模式。
Rapid economic development brings about changes in the age structure of the population. The pressure of population aging has led to increasing pressure on the sustainable development of social security funds. At the same time, due to the delayed payment features of social security funds, it is necessary to strictly control the budget of social security funds so as to ensure the safety of social security funds and ease the pressure of maintaining and increasing value. Based on this, through the comparison and study of several existing social security budget modes, this paper explores the social security budget model that suits our country’s special national conditions.