社会保障预算是一种全面反映社会保障收支活动的预算形式,侧重于对社会保障全部收支进行细化管理,使政府及公民对社会保障收支情况有全面和完整的了解。本文在明确社会保障预算概念及其作用的基础上,通过分析我国社会保障预算制度建立的必要性并结合国外社会保障预算制度的实践经验,对我国社会保障预算法律制度的建立提出展望。 The social security budget is a budget form that comprehensively reflects the social security revenue and expenditure. It focuses on the detailed management of the entire income and expenditure of social security and enables the government and citizens to have a complete and complete understanding of the social security revenue and expenditure. Based on the definition of the social security budget concept and its function, this article analyzes the necessity of the establishment of China’s social security budget system and the practical experience of the foreign social security budget system, and puts forward the prospect of establishing the legal system of China’s social security budget.