There are four main international social security budget models: fund budget model, government budget model, package social security budget model and secondary budget model under government budget.

Chinese scholars generally have two views: first, social security budget exists as a sub-budget of the government public budget, which is juxtaposed with the regular budget and public investment under the public budget, that is, as a secondary budget under the government public budget; The other is to juxtapose the social insurance budget with the government public budget and the state-owned capital operation budget to form a dual budget with equal structure, that is, a package of social security budgets.