本文選題：個(gè)人賬戶 + 監(jiān)管　； 參考：《西南政法大學(xué)》2014年碩士論文

【摘要】：我國養(yǎng)老保險(xiǎn)基金由兩部分組成：社會(huì)統(tǒng)籌基金和個(gè)人賬戶基金，而個(gè)人賬戶基金是養(yǎng)老保險(xiǎn)基金的主要組成部分。個(gè)人賬戶基金的資產(chǎn)安全和保值增值是經(jīng)濟(jì)社會(huì)健康、穩(wěn)定、可持續(xù)發(fā)展的有力保障，關(guān)系到國家和社會(huì)的穩(wěn)定。 自2000年至今,全國各地共發(fā)生社保基金被挪用、侵占的案件上百起，涉案金額兩百億左右，導(dǎo)致的后果不僅僅是社�；鹳Y產(chǎn)的流失，更嚴(yán)重的是投保人的利益受到巨大的損害，個(gè)人賬戶基金法律監(jiān)管存在的問題也漸漸浮出水面。監(jiān)管體系的滯后及資本市場(chǎng)的高速發(fā)展，意味著個(gè)人賬戶基金投資運(yùn)營的風(fēng)險(xiǎn)也在不斷提高，基金保值增值的壓力也在加大。筆者認(rèn)為，為了保證個(gè)人賬戶基金的運(yùn)營安全，減小人口老齡化對(duì)我國社會(huì)保障制度的巨大壓力，應(yīng)該進(jìn)一步加強(qiáng)和完善個(gè)人賬戶基金法律監(jiān)管。 從個(gè)人賬戶基金監(jiān)管體制來看，我國各級(jí)勞動(dòng)保障行政部門擁有個(gè)人賬戶基金管理和監(jiān)督的雙重職能，身兼政策制定、投資運(yùn)營、監(jiān)督管理等職。另外，財(cái)政、稅務(wù)、審計(jì)等部門的加入，導(dǎo)致監(jiān)管部門職能交叉重疊，監(jiān)管主體獨(dú)立性不足。 我國從20世紀(jì)90年代才開始以法學(xué)的角度研究個(gè)人賬戶基金的監(jiān)管、投資運(yùn)營及增值保值等問題，但是這些研究只是側(cè)重某一方面，并且有的研究脫離了實(shí)際，缺乏系統(tǒng)性和全面性，一些研究成果也不具有可行性和操作性。筆者通過經(jīng)濟(jì)法學(xué)的視角，分析我國個(gè)人賬戶基金法律監(jiān)管的現(xiàn)狀，學(xué)習(xí)國外個(gè)人賬戶基金法律監(jiān)管實(shí)踐成果，進(jìn)一步完善我國個(gè)人賬戶基金法律監(jiān)管體系。 本文由四個(gè)部分組成： 第一部分，主要是對(duì)個(gè)人賬戶基金法律監(jiān)管基本理論的介紹，包括養(yǎng)老保險(xiǎn)個(gè)人賬戶制度的概念、特征，個(gè)人賬戶基金監(jiān)管相關(guān)法律制度，個(gè)人賬戶基金法律監(jiān)管模式，最后對(duì)個(gè)人賬戶基金的管理和運(yùn)營中存在的風(fēng)險(xiǎn)進(jìn)行全面的分析，得出個(gè)人賬戶基金監(jiān)管的必要性。 第二部分，主要介紹我國個(gè)人賬戶基金法律監(jiān)管存在的問題，包括監(jiān)管法律體系不健全，監(jiān)管主體獨(dú)立性不足、欠缺專門監(jiān)督機(jī)制，基金管理透明度低、信息化建設(shè)滯后，社會(huì)監(jiān)督成缺位狀態(tài)，個(gè)人賬戶基金相關(guān)監(jiān)管制度存在的問題等五個(gè)方面。 第三部分，主要介紹新加坡的中央公積金制度和智利的養(yǎng)老金制度，通過分析兩國養(yǎng)老保險(xiǎn)制度，總結(jié)個(gè)人賬戶基金監(jiān)管經(jīng)驗(yàn)，結(jié)合我國實(shí)際，為我國的個(gè)人賬戶基金監(jiān)管法律制度的建立和完善提供借鑒。 第四部分，主要從個(gè)人賬戶基金監(jiān)管法律體系、組織體系、制度體系以及建立現(xiàn)代化的監(jiān)管信息系統(tǒng)等四個(gè)方面，，對(duì)如何完善我國個(gè)人賬戶基金法律監(jiān)管體系提出可行性建議。
[Abstract]:The pension insurance fund in our country consists of two parts: the social overall plan fund and the individual account fund, and the personal account fund is the main part of the pension insurance fund. The personal account fund's asset security and value preservation and increment are the strong guarantee of the economic and social health, stability and sustainable development, which is related to the stability of the country and society. Since 2000, social security funds have been misappropriated in all parts of the country, and hundreds of cases involving about 20 billion dollars have been involved. The consequences are not just the loss of social security fund assets. What is more serious is that the interests of the insured have been greatly damaged, and the problems in the legal supervision of personal account funds have gradually surfaced. The lag of the supervision system and the rapid development of the capital market mean that the risk of investment and operation of personal account funds is also increasing, and the pressure of maintaining and increasing the value of funds is also increasing. The author thinks that in order to ensure the operation safety of personal account fund and reduce the huge pressure of population aging on our social security system, we should further strengthen and perfect the legal supervision of personal account fund. From the perspective of the supervision system of personal account funds, the administrative departments of labor security at all levels of our country have the dual functions of personal account fund management and supervision, and they are also in the positions of policy making, investment and operation, supervision and management, and so on. In addition, the addition of finance, tax, audit and other departments lead to overlapping regulatory functions and insufficient independence of regulatory bodies. Since the 1990s, China began to study the supervision, investment and value preservation of personal account funds from the perspective of law. However, these studies only focus on one aspect, and some studies are divorced from the reality. Lack of systematization and comprehensiveness, some research results are not feasible and operational. From the perspective of economic law, the author analyzes the current situation of legal supervision of personal account funds in China, studies the practical results of legal supervision of personal account funds in foreign countries, and further improves the legal supervision system of personal account funds in China. This paper is composed of four parts: the first part, mainly introduces the basic theory of the legal supervision of the personal account fund, including the concept, the characteristic, the related legal system of the supervision of the personal account fund of the endowment insurance, Finally, the author makes a comprehensive analysis of the risks existing in the management and operation of the personal account fund, and concludes the necessity of the supervision of the individual account fund. The second part mainly introduces the problems existing in the legal supervision of personal account fund in our country, including the imperfect legal system of supervision, the lack of independence of the subject of supervision, the lack of special supervision mechanism, the low transparency of fund management and the lag of information construction. There are five aspects: the absence of social supervision and the problems in the supervision system of personal account fund. The third part, mainly introduces the central provident fund system in Singapore and the pension system in Chile, through the analysis of the pension insurance system of the two countries, summarizes the personal account fund supervision experience, combined with the reality of our country. To provide reference for the establishment and perfection of the legal system of personal account fund supervision in our country. The fourth part, mainly from the personal account fund supervision legal system, the organization system, the system and the establishment modernized supervision information system, puts forward the feasibility suggestion to how to consummate our country personal account fund legal supervision system.
【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F842.67;D922.284

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