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发挥财政在筹集失业保险资金中的主渠道作用，其途径有：将部门国有存量资产存化为社会保险基金；开征失业保险税。建立包括失业保险在内的社会保障预算，其步骤有：第一步社会保障基金实行收支两条线的财政专户管理；第二步以征收社会保险税或失业保险税的形式，由财政统筹负责；第三步把包括失业保险基金的社会保障基金纳入财政预算管理。运用税收优惠和分配政策支持失业保险制度的贯彻实施。
Exert the main channel function of finance in raising funds for unemployment insurance by means of depositing the state-owned assets of the department into the social insurance fund and the unemployment insurance tax. The establishment of social security budget, including unemployment insurance, the steps are as follows: First, the social security fund implementation of financial revenue and expenditure management of two lines of special accounts; the second step to the collection of social insurance tax or unemployment insurance tax by the financial The third step is to include the social security fund including the unemployment insurance fund into the budget management. Utilize the tax preference and distribution policy to support the implementation of the unemployment insurance system.