本文選題：社會(huì)保險(xiǎn)基金 + 財(cái)務(wù)模式　； 參考：《中南大學(xué)》2003年碩士論文

【摘要】：社會(huì)保險(xiǎn)基金是社會(huì)保險(xiǎn)制度運(yùn)行的物質(zhì)基礎(chǔ)，其運(yùn)行效率效果直接關(guān)系到廣大職工群眾的切身利益。本文借鑒國外社會(huì)保險(xiǎn)基金管理與監(jiān)督經(jīng)驗(yàn)，從我國城鎮(zhèn)社會(huì)保險(xiǎn)基金財(cái)務(wù)運(yùn)行模式選擇出發(fā)，評(píng)價(jià)了我國城鎮(zhèn)社會(huì)保險(xiǎn)基金管理和監(jiān)督現(xiàn)狀，闡述了理順我國城鎮(zhèn)社會(huì)保險(xiǎn)基金管理體制、實(shí)行分賬管理和加強(qiáng)審計(jì)監(jiān)督的必要性，最后設(shè)計(jì)了分權(quán)式管理和制衡式監(jiān)督的社�；鸸芾眢w制，提出了開展社會(huì)保險(xiǎn)基金績效審計(jì)的設(shè)想，并運(yùn)用實(shí)例對(duì)部分問題進(jìn)行了論證。 本文共分為五個(gè)部分。第一部分導(dǎo)論對(duì)研究所涉及的理論背景、研究方法、基本概念和社會(huì)保險(xiǎn)制度的形成與發(fā)展作了說明；第二部分在研究社會(huì)保險(xiǎn)基金財(cái)務(wù)運(yùn)行模式的基礎(chǔ)上，論證了我國城鎮(zhèn)社會(huì)保險(xiǎn)基金財(cái)務(wù)制度選擇的正確性，第三部分通過對(duì)國外幾種社保基金管理體制的比較，分析了我國社保基金管理的現(xiàn)狀和弊端，，提出了基金管理體制改革的建議，并設(shè)計(jì)了分權(quán)式管理和制衡式監(jiān)督體制；第四部分考慮社�；疬\(yùn)行中的風(fēng)險(xiǎn)，強(qiáng)調(diào)加強(qiáng)社�；饘徲�(jì)的必要性，并利用審計(jì)監(jiān)督特性，初步探討了社保基金審計(jì)監(jiān)督的內(nèi)容，提出了開展我國城鎮(zhèn)社會(huì)保險(xiǎn)基金績效審計(jì)的設(shè)想；第五部分是案例，分析了某省社會(huì)保險(xiǎn)基金管理與審計(jì)監(jiān)督現(xiàn)狀及問題，論證了審計(jì)監(jiān)督對(duì)強(qiáng)化城鎮(zhèn)社會(huì)保險(xiǎn)基金管理的作用。
[Abstract]:Social insurance fund is the material basis for the operation of social insurance system, its efficiency effect is directly related to the vital interests of the masses of workers and workers. In this paper, the management and supervision experience of foreign social insurance funds are used for reference to choose from the financial operation mode of the urban social insurance fund in China, and the management of the social insurance fund in China's cities and towns is evaluated. In order to straighten out the management system of the urban social insurance fund in China, the necessity of carrying out the management of the accounts division and strengthening the audit supervision, the management system of the social insurance fund with decentralized management and checks and balances is designed, and the assumption of carrying out the performance audit of the social insurance fund is put forward, and some examples are used to discuss some of the problems. Certificate.
This article is divided into five parts. The first part is an introduction to the theoretical background, research methods, basic concepts and the formation and development of the social insurance system. The second part, on the basis of the study of the financial operation mode of the social insurance fund, demonstrates the correctness of the choice of the financial system of the social insurance fund in the town of China. The third part, through the comparison of the management system of several social security funds abroad, analyzes the current situation and malpractice of the management of social security fund in China, puts forward some suggestions on the reform of the fund management system, and designs the decentralized management and balance supervision system. The fourth part considers the risk in the social security fund transportation, and emphasizes the strengthening of the audit of the social security fund. It is necessary to make use of the characteristics of audit supervision and preliminarily discuss the contents of the audit supervision of social security fund, and put forward the idea of carrying out the performance audit of the social insurance fund for urban social insurance in China. The fifth part is a case, analyzes the status and problems of the social insurance fund management and audit supervision in a province, and demonstrates that the audit supervision is to strengthen the social insurance foundation of the town. The role of gold management.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2003
【分類號(hào)】：F842.6;F239.6

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前3條

1 劉亞從;社會(huì)保障基金審計(jì)監(jiān)督體系的構(gòu)建研究[D];天津財(cái)經(jīng)大學(xué);2011年

2 彭秋瓊;社會(huì)保險(xiǎn)基金政府績效審計(jì)的研究[D];長沙理工大學(xué);2008年

3 喻婷;社會(huì)保險(xiǎn)基金績效審計(jì)評(píng)價(jià)體系研究[D];西南財(cái)經(jīng)大學(xué);2010年

本文編號(hào)：2016766