The social insurance fund budget does not belong to the total financial budget. Social insurance fund refers to the funds paid by enterprises and employees to solve the social insurance problems of employees, including pension, medical care, unemployment, work injury and other social insurance projects. Social insurance fund budget refers to the preparation of social insurance fund revenue and expenditure budget, mainly including social insurance fund revenue and expenditure budget. The social insurance fund budget and the total financial budget are two different budgets. The total fiscal budget is the core part of the national fiscal budget, which involves the national fiscal revenue and expenditure, mainly including the central fiscal revenue and expenditure budget, the local fiscal revenue and expenditure budget and the fiscal fund allocation plan. Social insurance fund budget is the income and expenditure budget of social insurance fund paid by enterprises and employees, and it is a special budget for social insurance. Therefore, the social insurance fund budget does not belong to the total financial budget. The income and expenditure of social insurance funds need independent accounting and supervision to ensure the effective use and rational distribution of social security funds.