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近年来，随着社会保险事业的不断发展，财政部门对社会保险基金的管理也逐步加强．但是，由于社会保险事业在我国是一个新生事物，建立怎样的模式，如何进一步发展这项事业，仍处在探索阶段。而如何认识和参与社会保险事业改革，管好用活社会保险基金是摆在财政部门面前的一项?
In recent years, with the continuous development of social insurance, the management of social insurance funds by the financial departments has also been gradually strengthened. However, as the social insurance business is a new thing in our country, what kind of model to establish and how to further develop this undertaking are still at the exploratory stage. How to understand and participate in the reform of social insurance, management and use of social insurance fund is placed in front of the financial sector?