【作者】 李相敏；

【导师】 王国清；

【作者基本信息】 西南财经大学 ， 财政学， 2013， 博士

【摘要】 在加强政府收支管理、推进政府预算体系的建设过程中,社会保障基金预算及其涉及的资金成为万众瞩目的问题之一,尽管在1993年党的十四届三中全会通过的《关于建立社会主义市场经济体制若干问题的决定》就明确提出了“建立社会保障预算”,但直到2010年1月2日国务院下发《关于试行社会保险基金预算的意见》(国发(2010)2号),才将部分社会保险基金试行预算管理；前财政部长谢旭人、现财政部长楼继伟分别在2011年和2012年的中央预决算报告中对社会保障基金预算存而不论,着力报告公共财政预算、政府性基金预算和国有资本经营预算。政府一方面在反复强调社会保障基金预算的重要性,另一方面社会保障基金预算在中央预决算报告中却得不到相应的体现。预算实践中存在的矛盾和问题推动着改革,改革呼唤着社会保障基金预算的理论和实践研究,也启发我们对社会保障基金预算的理论思索。我们认为,社会保障基金预算的理论与实践面临若干问题需要研究,社会保障基金预算涉及的资金性质是什么?是财政资金抑或其他?社会保障基金预算与马克思的“社会扣除”理论有没有关系?既然狭义的公共财政预算的管理依据是国家作为社会管理者,主要凭借的是政治权力,那么社会保障基金预算的管理依据又该如何理解和概括呢?社会保障基金预算与政府公共预算的关系又该如何界定?对这些基础性问题的研究,不仅是社会保障基金预算的理论需要,而且关乎社会保障基金预算实践的改革取向。准此以观,本论文在论证马克思的“社会扣除”理论与社会保障基金关系基础上,分析了国家作为分配主体并依据其所掌握的国家权力种类这一管理依据,界定了社会保障基金预算及其涉及资金的性质,在此基础上,分析透视社会保障基金预算的变迁与现状,并据此对社会保障基金预算分类管理、社会保障基金预算“全口径”管理、强化社会保障基金预算的财政责任及通过立法规范、约束、监督社会保障基金预算的实践取向作了探索性研究。文章第一部分是导论,这部分主要包括研究背景、选题的理论和现实意义、相关概念的界定、文献综述及论文的创新点与不足。本部分重点提出要研究的问题,即在推动政府预算管理改革背景下,研究社会保障基金预算的相关理论与实践问题；其次是介绍了本文涉及的国家权力、社会保障基金预算的概念和关于社会保障基金预算的性质及管理依据的文献综述；最后介绍论文的研究方法和逻辑结构,列举了论文的创新点和研究不足。文章第二部分是社会保障基金预算的管理依据。本部分首先对马克思的“社会扣除”理论进行了分析,指出应全面、准确理解“社会扣除”的基本内容,正确对待因计划经济体制对社会扣除的束缚导致的理论的误读和误用,坚持其基本原理,规范市场经济体制下的社会扣除,在此基础上分析了社会保障基金与“社会扣除”的关系；其次分析了国家或政府为主体的社会扣除的依据及形式,指出在市场经济条件下,社会扣除主体多元化,其中以国家或政府为主体的社会扣除,就是财政,而以国家或政府为主体的扣除依据就是财政预算凭借的“四元权力”,在对“四元权力”的内涵进行了阐释的基础上,分析了“四元权力”及其在财政领域的拓展；最后分析论证了财政预算凭借的国家权力就是社会保障基金预算的管理依据。文章第三部分是社会保障基金预算的公共性质。本部分首先对社会保障基金预算的公共性内涵进行了阐释,而后对社会保障基金的性质重新认识,解决了理论界对其性质认识上存在的争议,指出社会保险基金、住房公积金及全国社会保障基金是不同于财政资金这一社会性公共资金的其他社会性公共资金。其次分析了社会保障基金预算的结构,认为社会保障基金预算是复式预算,并分析了其预算体系构成；再次是分析了社会保障基金预算与政府预算的关系及其与经常性预算、国有资本经营预算及政府性基金预算的关系；并从社会保障基金的公共性与社会保障基金预算的主体身份及凭借的国家权力角度分析论证了社会保障基金预算是政府预算的组成部分；最后,在辨析社会保障基金预算与政府公共预算关系的基础上,界定经常性预算是狭义的公共预算,论证社会保障基金预算属广义的公共预算。文章第四部分是对社会保障基金预算变迁与现状分析。本部分首先对社会保障基金预算的政策演变做了简要回顾,对社会保障基金预算变迁做了详细考察并依据国家权力理论对变迁作了分析；其次是对社会保障基金预算的管理现状进行分析,最后是依据财政预算凭借的国家权力透视社会保障基金预算管理中的问题,指出社会保障基金预算中存在对预算征管权力监控不全面、预算征管权力配置错位、社会保障基金预算的财政责任界定不清及社会保障基金预算法规不健全等问题。文章第五部分是社会保障基金预算的改革取向。这部分内容以对社会保障基金预算征管依据的国家权力进行有效规范、约束和监督为目的,以完善社会保障基金预算管理实践为取向,提出完善社会保障基金预算改革的相关对策措施。首先是通过实施社会保障基金预算分类管理,从而提高社会保障基金预算管理水平与质量；其次对“全口径”预算进行了理解和认识,认为应从三个层次理解“全口径”预算,就社会保障基金预算的“全口径”管理实行提出了具体的操作措施,并就进一步推进社会保障基金预算的“全口径”管理提出了对策建议；再次,对社会保障基金预算的财政责任进行了细致分析,在厘清社会保障基金预算财政责任的基础上对进一步完善社会保障基金预算的财政责任提出了相应的对策；最后,为通过法律约束和规范社会保障基金预算征管依据的国家权力,促进社会保障基金预算的改革和完善,提出修订、完善现行《预算法》,加快社会保障基金预算的有关立法的对策建议。本文在研究过程中,立足市场经济条件下的“社会扣除”理论的规范,始终围绕财政预算依据的国家权力,遵从社会保障基金的征管规律,结合社会保障基金预算的变迁与管理现状,采取文献研究、实证与规范、历史与对比等研究方法,在总结现实与历史经验基础上,以新的理论视角探究政府公共预算框架下社会保障基金预算理论与实践问题,提出了几个可能的创新性观点与主张。一、本文赞同和拓展“四元权力说”,即财政预算活动的依据是凭借国家权力,具体包括国家的政治权力、财产权力、行政管理权力和信用权力,并运用其贯穿于财政预算诸领域作了新的探索性研究。论文在厘清马克思“社会扣除”理论合理内核的基础上,梳理和辨析了财政预算活动的“零权力说”、“单元权力说”和“双元权力说”的利弊,以国家治理为思路,坚持和拓展了财政活动的国家主体身份及其四种国家权力类别,“四元权力说”不仅体现于财政定义、特征、职能与作用之中,而且贯穿于税、利、费、债形式,政府预算诸形式及其社会保障基金预算的研究之内。二、本文重新定义了社会保障基金预算的公共性和“四元权力”为核心的管理依据。论文在梳理社会保障基金预算管理依据的“财政资金性质论”、“财政分配关系论”、、“公共产品论”和原“国家主体及权力论”的不足基础上，深入研究了社会保障基金预算管理依据的“政治权力、财产权力、行政权力和信用权力”的表现形式。明确指出社会保障基金预算的公共性质,其可涵盖的资金不仅包括财政资金这一社会性公共资金,而且包括财政资金之外的其他社会性公共资金；社会保障基金预算不仅属政府预算,同时也属于(广义的)公共财政预算。三、本文以新的视角透析了社会保障基金预算的问题及改革取向。基于国家权力种类的视角,分析了社会保障基金预算管理中存在对征管权力监控不全面、征管权力配置错位、预算的财政责任界定不清及预算的法律法规不健全的问题,提出通过实施社会保障基金预算分类管理、推进社会保障基金预算“全口径”管理、厘清并界定清楚社会保障基金预算征管中的国家责任、完善预算法等相关法律来规范、约束和监督社会保障基金预算征管依据的国家权力,提高社会保障基金预算管理水平和质量的改革取向。更多还原

【Abstract】 The social security bund budget is one of the most concerning problems during promoting the development of the government budget system."Decision on setting up several questions of socialist market economy system" of the Third Plenary Session of the14th Party Congress, has explicitly brought forward some viewpoints about establishing the social security budget, But until January2of2010, with the opinions about trying out social insurance fund budget issued by the State Council,the budget management of some social security bunds was tried to take into practice. Lou jiwei, the current finance minister, emphasized the public finance budgets, the governmental fund budgets and the state-owned capital management budget, and ignored the social security bund budget in the central budget and final account report of2012, so did the former finance minister, Xie xuren in2011. The importance of social security fund budget was repeatedly stressed by our government, but never realized in the central report. However, it is the conflicts and the problems during the practice of the social security fund budget which promote the reform. So the theory and practice researches on this field are in need. For example, what’s the nature of capital involved in the social security fund budget, the finance fund or else? What’s more, is there any connection between the social security fund budget and Marx’s theory of "six deduction"? Since the management of public finance budget is based on the country as the social manager, and depends on the political power, what should we understand and summarize the management basis of the social security fund budget? The research on these fundamental problems is not only the need of theory, but also guides the direction of the reform thinking. Based on relationship between Marx’s theory of "society deduction" and the social security fund demonstrated, and analysis of the management basis which state master types of state power as the main distribution body, and the nature of the social security fund budget and its money defined, the paper comes up with full-covered budget management, clarify and strengthen its fiscal responsibility. And some countermeasures are also put forward about normalizing, restraining and supervising the practice orientation of the social security fund budget by legislation.The first part is the introduction. This part mainly includes the research background, topics of theoretical and practical significance, and the definition of related concepts, and the literature reviews, and the paper innovation points and deficiencies. This part mainly put forward to study the problem, that is, to study on theories and practical problems in relation to social security fund budget in the government promoting the reform of budget management background, The second, involving several important concepts about state power and the social security fund budget and literature review on the nature and the basis of management of the social security fund budget is introduced in this paper,Finally the research methods and logical structure and the innovations and insufficiency in research is introduced.The second part is the basis of management of the social security fund budget. First, analysis of Marx’s theory of "six deduction",this part points that the basic content of "society deduction" should be understood comprehensively and accurately, and misunderstanding and misuse on the theory of "society deduction" of which bondage the planned economy system made should be treated correctly, and its basic principle be insisted, and "society deduction" of the market economic system be specified, on the basis it, the relationship between the social security fund and "society deduction" is analyzed; Second, analysis of the basis and form of "society deduction" of the country or the government as the main body, this part points that "society deduction" of the country or the government as the main body is the public finance under the condition of market economy, and deduction basis is "four powers" that financial allocation is relying on. On the basis of the interpretation on the connotation of "four power","four powers" and its development in the field of finance are analyzed; The last, it is analyzed and demonstrated that the financial allocation with state power is the management basis of the social security fund budget.The third part of the article is public nature of the social security fund budget, First of all, this part illustrates the connotation of the publicity of social security fund budget, and then recognizes the nature of social security funds and solves the controversy of the nature of understanding in the theoretical circle, and points out that the social insurance fund, the public accumulation fund for housing construction and the national social security fund are different from the financial capital which is the social public funds. Second, the analysis of the structure of social security fund budget, we think that the social security fund budget is dual budget, and analyzes its budget system; The third, the relationship between the social security fund budget and the government budget and that between regular budget and state-owned capital management budget and the governmental fund budget is analyzed and then it is analyzed and demonstrated that the social security fund budget is part of the government budget from the angle of the publicity of social security funds and the body identity of the social security fund budget and state power which the social security fund budget relying on; The last, on the basis of the analysis of relations between the social security fund budget and government public budget, defining the regular budget as narrow public budget, it is demonstrated that the social security fund budget is broad public budget.The fourth part analyzes the changes and current situation and problem of social security fund budget. First, this part made a brief review of the policy evolution of change of the social security fund budget, then, the budget changes of the social security fund is made investigation analysis and its changes is made analysis on the basis of theory of, state power. Finally, the current situation of social security fund budget management is made perspective analysis in view of state power, and the problems existing in the budget management are pointed out that not comprehensive monitoring the collection power of social security fund budget and dislocation of configuration of the collection power and indistinct definition of fiscal responsibility of the social security fund budget and imperfect laws and regulations of the social security fund budget.The fifth part is about the practice-orientated social security fund budget. With the approach of effectively normalizing, restraining and supervising state power, the basis of social security bund budget collection and manage, and with the orientation of perfecting the management and practice of the social security bund budget, this part proposes the related countermeasures to perfect the reform. Firstly, by implementing classification management of the social security fund budget, the management level and quality of social security fund budget is improved; Secondly, after explaining the full-covered budget from three levels, the paper presents the concrete operating measures to manage and practice the full-covered budget, and comes up with further countermeasures and suggestions; Thirdly, this part analyzes the fiscal responsibility of the social security bund budget in such details, then proposes some measures to further improve it after clarifying it; Finally, in order to use the law to restrain and regulate the state power and promote to strengthen and improve the social security bund budget, this part puts forward some proposals on revising and perfecting the current budget law and accelerating the process of legislation.Over the course of the study in this paper, based on norm of Marx’s theory of "six deduction" in the market economy, Always focusing on state power on the financial allocation, conform to the collection and management regular pattern of the social security fund, together with the present situation of the social security fund budget management, adopting literature research, empirical and normative, historical and comparative research methods, based on the reality and historical experience, the theory and real practice of the social security fund budget is explored on institutional economics research paradigm and the new angle of view under the framework of public budget, several possible innovative views and opinions are put forward.First, the paper endorses and expands "four powers", that is, financial activities are relying on state power which includes political power, property power, administrative power and power of credit, and a new exploratory research is made on its various areas throughout the financial budget by using it. Based on clarifying the rational core of Marx’s theory,"six deduction", the paper combs and discriminates pros and cons of "zero power","cell power" and the "dual power" of the financial activities. With the idea of national governance, the paper upholds and expands the national identity of financial activities and its four kinds of main categories of state power."Four powers" is not only reflected in the financial (?)finition, characteristics, functions and role, but also throughout the studies on the various forms of taxes, interest, fees, bonds, government budget and its social security funds budget. Second, the paper redefines the public nature of the social security fund budget and the management basis using "four powers" as the core. Based on combing the deficiencies of "financial capital nature theory","financial distribution relations theory","public goods theory" and the original "state subject and powers theory", which all are the management basis of the social security funds budget, the paper studies deeply the manifestations of "political power, property power, executive power and credit power". The paper also points out clearly the public nature of the social security fund budget, which covers both the financial capital,a kind of social public funds and the other social public funds apart from the financial capital; and presents that social security fund budget is not only the government budget, but also belongs to (generalized) public financial budget.Third, this paper dialysis the problems and reform orientation of social security fund budget from a new perspective. Based on the perspective of kind of state power, this paper analyzes the issues which are during the social security fund budget management. For example, the power of surveillance is not complete; the collection and management of power is in a misplaced allocation; the fiscal responsibility of budget is not defined clearly; laws and regulations of budget are not sound. To solve these problems, this paper presents that through the implementation of classification management of the social security fund budget, we should promote the full-covered social security fund budget management, clarify and clearly defined the state responsibility in collection and management of the social security funds, improve the budget law and other relevant laws to regulate, discipline and supervise the state powers, the basis of the social security fund budget collection and management, and improve the management levels and quality oriented reforms of the social security fund budget.更多还原