本文選題：養(yǎng)老保險(xiǎn)基金　切入點(diǎn)：財(cái)務(wù)管理　出處：《新疆財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：養(yǎng)老保險(xiǎn)基金有效運(yùn)作能使養(yǎng)老保險(xiǎn)制度發(fā)揮更好的作用。保證養(yǎng)老金的收支平衡，提高養(yǎng)老金支付能力能夠保障職工退休后的生活，也可以作為收入的再次分配對(duì)公民收入進(jìn)行調(diào)節(jié)，維護(hù)社會(huì)公平。養(yǎng)老金制度的完善還可以促進(jìn)勞動(dòng)力的轉(zhuǎn)移，促進(jìn)經(jīng)濟(jì)發(fā)展。 要保證養(yǎng)老基金的良性運(yùn)作，首先是在實(shí)現(xiàn)其保值、增值、收支平衡的前提下保障其支付能力。養(yǎng)老金要實(shí)現(xiàn)保值增值，實(shí)現(xiàn)收支的平衡，除了一些特殊因素外，重點(diǎn)是養(yǎng)老保險(xiǎn)基金財(cái)務(wù)管理模式的選擇。 養(yǎng)老金所遵循的財(cái)務(wù)制度，是我國(guó)于1999年由國(guó)務(wù)院頒布的《社會(huì)保險(xiǎn)基金財(cái)務(wù)制度》。制度規(guī)定：社�；饘�(shí)行的是“收支兩條線”的管理方式。在這一制度下，養(yǎng)老保險(xiǎn)經(jīng)辦機(jī)構(gòu)的行為得以規(guī)范。然而，，由于我國(guó)老年人口以高速度的增長(zhǎng)以及我國(guó)之前實(shí)行“統(tǒng)賬結(jié)合”的管理模式造成個(gè)人賬戶空帳運(yùn)行，對(duì)養(yǎng)老金未來(lái)的支付形成巨大的壓力。作為國(guó)民經(jīng)濟(jì)的重要內(nèi)容，養(yǎng)老保險(xiǎn)基金運(yùn)營(yíng)工作本身肩負(fù)著保障基金安全以及盡可能實(shí)現(xiàn)其增值的目標(biāo)。然而在實(shí)際操作中，養(yǎng)老金在籌資、運(yùn)營(yíng)、分配的各個(gè)環(huán)節(jié)還有許多問(wèn)題和可以提升的空間。因而，以養(yǎng)老金的整個(gè)工作流程進(jìn)行研究分析，找出其在管理環(huán)節(jié)還存在的缺陷、可以提升的地方并供相關(guān)部門、機(jī)構(gòu)參考，使得養(yǎng)老保險(xiǎn)基金財(cái)務(wù)制度能夠加以完善，更好的發(fā)揮其作用。
[Abstract]:The effective operation of pension insurance fund can make the pension insurance system play a better role.To ensure the balance of the income and expenditure of the pension, to improve the ability to pay the pension can guarantee the life of the workers after retirement, but also to regulate the income of the citizens as the redistribution of the income, and to maintain the social equity.The perfection of pension system can also promote the transfer of labor force and promote economic development.To ensure the benign operation of pension funds, the first is to ensure their ability to pay on the premise of maintaining their value, increasing their value and balancing their income and expenditure.In order to maintain and increase the value of pension and realize the balance of income and expenditure, apart from some special factors, the emphasis is on the choice of financial management mode of pension insurance fund.The financial system followed by pension is the financial system of social insurance fund promulgated by the State Council in 1999.System regulation: social security fund is the "two lines of income and expenditure" management.Under this system, the behavior of endowment insurance agency can be standardized.However, due to the rapid growth of the elderly population in our country and the management mode of "unified account combination" in our country before, the individual account is running empty, which is a great pressure on the future payment of pension.As an important part of the national economy, the operation of the pension insurance fund itself shoulders the goal of ensuring the security of the fund and realizing its appreciation as far as possible.However, in practice, there are still many problems and room for improvement in all aspects of pension financing, operation and distribution.Therefore, through the research and analysis of the whole work flow of the pension, we can find out the defects that still exist in the management link, and offer the relevant departments and institutions for reference, so that the financial system of the pension insurance fund can be perfected.Better play its role.
【學(xué)位授予單位】：新疆財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F842.67;F840.4

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

1 吳碧娥;;養(yǎng)老保險(xiǎn)基金管理存在問(wèn)題及對(duì)策[J];中國(guó)職工教育;2006年03期

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