社会保障是国家治理的重要领域,而社会保障预算法治化是构建和完善社会保障的关键一环。国家治理现代化视域下,社会保障预算法治化要求做到权责的科学化、管理的规范化、收入的持续化、支出的绩效化及制度的法制化。中国社会保障预算迈向法治化的过程,在这五方面都面临着一些困难。要破除政治、经济、行政及社会等因素的桎梏,实现其理性回归需要以财税体制改革与社会保障法制健全为重要依托,采取通过法治方式细化社会保障权责、贯彻全口径预算要求、实施社会保障费改税、推动财政向民生转型及制定社会保障预算条例等措施。Social security is an important area of governance. Under the modernization of state governance, legalization is the inevitable choice of social security budget, which has at least the following basic requirements that scientific rights and responsibilities, standardized management, length of revenue, performance of expenditure and System Legalization. On the way to social security budget legalization, China is facing some difficulties in which five areas. To get rid of the shackles of political, economic, administrative and social factors and for the sake of realizing of rational regression of rule of law in the social security budget, we should rely on the fiscal and tax reform and social security system perfection, and take measures that refinement social security responsibility, implementing full-caliber budget requirements, implementation of the social security tax reform and formulating social security regulations.国家社科基金重大招标项目《国家治理现代化视角下预算法治化研究》（14ZDC015）的阶段性成果之
