根据社会保险所赖以建立的风险分担原则和辅助性原则的要求,社会保险经办机构在本质上应为公法上的社团法人。基于此,社会保险经办机构的权利义务,可分为内部关系和外部关系两方面。一方面,在内部关系上,社会保险经办机构可仿造现代公司,建立成员代表大会和董事会,以实现其真正的自我管理和保险资金的专款专用;另一方面,在外部关系上,社会保险经办机构应作为独立的公法人,享有财产权和必要的合同自由。 According to the requirements of the risk sharing principle and supporting principle established by the social insurance, the social insurance agency should essentially be a public corporation in public law. Based on this, the rights and obligations of social insurance agencies can be divided into internal and external relations. On the one hand, in terms of internal relations, social insurance agencies can copy the modern company, establish the member congress and the board of directors in order to realize their true self-management and special fund for insurance funds. On the other hand, in the external relations, social insurance The handling agency should act as an independent public legal person, enjoy the property rights and the necessary freedom of contract.