社会保险基金之刑法保护

社会保险基金事关全面建设小康社会的宏伟目标,其安全性和完整性应当得到充分全面的刑法保护。在我国统账结合的社会保险体制下,社会统筹基金和个人账户基金具有不同的刑法属性,其主管者社会保险经办机构是国有事业单位。针对社会保险基金的犯罪充斥于征缴、管理、投资、监管的全过程,刑法在对部分行为坚决惩治的同时,在某些场合也显得束手无策、力不从心。面对刑法保护不力的尴尬局面,有必要以《社会保险法（草案）》为契机进行充实和完善。

The Penal Protection of Social Insurance Fund

Social insurance fund is related to building a well-off society in an all-round way,its security and intactness should be protected appropriately.In current social security system,social overall planning fund and individual account fund have different attributes of the Penal law,as the responsibility organ,the social insurance agency organization is a State-owned institution.The crimes on social insurance funds exist in the whole procedure,such as collection、management、investment、monitoring.Some of the conducts are punished by the penal law,but in some occasions the penal law appears to be unable to do anything.Therefore,it is necessary to improve this embarrassing situation,taking the chance of "Social Security Law(Draft)".