[20200807]IF11615_社会保障信托基金和预算.pdf

https:/crsreports.congress.gov August 7, 2020The Social Security Trust Funds and the BudgetSocial Security, a self-financing program, is the federal governments single largest program in terms of the number of people affected (i.e., covered workers and beneficiaries) and its finances (i.e., receipts and expenditures). This In Focus provides an overview of the Social Security trust funds and describes their status within the federal budget. The Social Security Trust Funds Social Security is comprised of two programs: Old-Age and Survivors Insurance (OASI) and Disability Insurance (DI). Current law requires each to use a trust fund mechanism to account for its dedicated receipts (primarily tax revenues and interest) and expenditures (primarily benefit payments and administrative costs) and to provide an accounting of any accumulated assets. They are frequently referred to on a combined basis as the Social Security, or OASDI, trust funds. The trust funds are legally distinct, with no general authority to borrow or transfer money between them. Accumulated assets are dedicated to pay benefits to current and future Social Security beneficiaries. This arrangement legally requires benefit