首页|财政补助社会保险责任的规范类型与限度修正

财政补助社会保险责任的规范类型与限度修正

扫码查看
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 fi-nancial support.Considering the height of constitutional implementation and the uniformity of legal system,the normative ba-sis of social insurance responsibility to fiscal aids is clarified,and its normative basis includes government insurance responsibil-ity,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 re-sponsibility,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 re-sponsibility of fiscal aids under actuarial balance,eliminate fiscal over-dependence under budget balance,and realize the or-ganic docking of the two balances.

Social Insurance SystemFiscal AidsNormative AnalysisInsurance PrincipleFiscal Governance

胡明

展开 >

华南理工大学法学院

广州财税治理现代法研究中心

社会保险制度 财政补助 规范分析 保险原理 财政治理

国家社会科学基金重点项目广东省哲学社会科学规划学科共建项目(十三五)(2020)

19AFX006GD20XFX06

2024

法学评论
武汉大学

法学评论

CSTPCDCSSCICHSSCD北大核心
影响因子:2.308
ISSN:1004-1303
年,卷(期):2024.42(3)
  • 36