2004年9月7日,国务院新闻办召开的新闻发布会发表了《中国的社会保障状况和政策》白皮书,这标志着我国社会保障体系框架初具规模。但是到目前为止,真正意义上的社会保障预算体系还未建立起来。与此同时,预算科目设计缺乏科学性、社会保障收支口径不准确等一系列问题暴露出来。建立和谐社会下的社会保障预算迫在眉睫。 On September 7, 2004, the State Council Information Office held a press conference and published a white paper entitled “China’s Social Security Status and Policy”, which marked the beginning of the scale of China’s social security system framework. But so far, the true social security budget system has not yet been established. In the meantime, a series of problems such as the lack of scientific design of budget subjects and inaccuracy of social security receipts and payments are exposed. It is imminent to establish a social security budget under a harmonious society.