Social Insurance** Budget
The fourth account is called "social insurance budget", and its income mainly comes from social insurance contributions, of which the main types of insurance are endowment insurance, unemployment insurance, medical insurance, etc., a small part comes from the general public budget and other funds, and the expenditure part is the expenditure of social insurance, such as pension, medical subsidy, unemployment insurance, etc.
The top budgets of social insurance shall be in strict accordance with the relevant laws and regulations to regulate the content of revenue and expenditure, and the funds shall be earmarked. In the budget system, the social insurance budget is prepared separately and is relatively independent from the general public budget and the state-owned capital operating budget. Social insurance** cannot be used to balance the general public budget, which can supplement social insurance**.
According to the statistics of the Ministry of Human Resources and Social Security and the National Health Insurance Administration, the income of the three social insurances in 2023 will be 79 trillion yuan, expenditure 71 trillion yuan, with a cumulative balance of 8 at the end of the year24 trillion yuan. 2023 Annual Medical Insurance** Income27 trillion yuan, expenditure 22 trillion yuan.
The relationship between the four books
The connection and fund transfer relationship between the four accounts, the fourth account is "only in but not out", and the first bill is transferred to the fourth account; In addition to the transfer of the first account to the fourth account, under normal circumstances, "only in but not out", from the second account and the third bill to the first account; The second and third accounts are normally "only in and out". It can be understood that the state-owned capital operating income and the ** income can supplement the general public budget, and the general public budget revenue can supplement the social security, but not vice versa.