本文選題：養(yǎng)老保險(xiǎn) + 個(gè)人賬戶(hù)　； 參考：《福州大學(xué)》2014年碩士論文

【摘要】：企業(yè)職工養(yǎng)老保險(xiǎn)個(gè)人賬戶(hù)作為強(qiáng)制性個(gè)人養(yǎng)老儲(chǔ)蓄賬戶(hù),具有存續(xù)期長(zhǎng)、余額大等特點(diǎn),承擔(dān)著參保者個(gè)人未來(lái)養(yǎng)老的主要責(zé)任,因此該賬戶(hù)的運(yùn)行狀況一直受到業(yè)界內(nèi)外的廣泛關(guān)注。然而由于我國(guó)養(yǎng)老保險(xiǎn)產(chǎn)權(quán)制度不規(guī)范、個(gè)人賬戶(hù)產(chǎn)權(quán)界定模糊等問(wèn)題,導(dǎo)致了養(yǎng)老保險(xiǎn)制度異化,使得個(gè)人賬戶(hù)運(yùn)行過(guò)程中出現(xiàn)了諸多問(wèn)題,個(gè)人賬戶(hù)產(chǎn)權(quán)權(quán)益不能夠得到很好的保障。如在統(tǒng)籌賬戶(hù)和個(gè)人賬戶(hù)混合管理模式下,資金管理者擅自挪用個(gè)人賬戶(hù)資金來(lái)彌補(bǔ)統(tǒng)籌賬戶(hù)缺口；繳費(fèi)者在個(gè)人賬戶(hù)產(chǎn)權(quán)主體缺位的情況下,試圖通過(guò)各種途徑逃避或少繳養(yǎng)老費(fèi)；政府基金運(yùn)營(yíng)部門(mén)在沒(méi)有繳費(fèi)者監(jiān)督的壓力下,進(jìn)行權(quán)力尋租等等。這種異化既嚴(yán)重?fù)p害了個(gè)人賬戶(hù)產(chǎn)權(quán)效率,又違背了政府建立個(gè)人賬戶(hù)、實(shí)現(xiàn)社會(huì)保障的初衷。因此,本文結(jié)合現(xiàn)代產(chǎn)權(quán)理論,借鑒域外實(shí)踐經(jīng)驗(yàn),通過(guò)對(duì)個(gè)人賬戶(hù)產(chǎn)權(quán)屬性定位以及在產(chǎn)權(quán)分割、重組中權(quán)利分配、監(jiān)管等問(wèn)題的分析,希望能夠構(gòu)建起相互制衡的個(gè)人賬戶(hù)產(chǎn)權(quán)制度,從而保障個(gè)人賬戶(hù)制度的良性運(yùn)行。論文的第一部分主要是運(yùn)用現(xiàn)代產(chǎn)權(quán)理論相關(guān)知識(shí)對(duì)企業(yè)職工養(yǎng)老保險(xiǎn)個(gè)人賬戶(hù)產(chǎn)權(quán)的屬性作一個(gè)清晰的定位,通過(guò)解讀自個(gè)人賬戶(hù)制度建立以來(lái)國(guó)家頒布的一系列法律、法規(guī),揭示出個(gè)人賬戶(hù)產(chǎn)權(quán)之私有屬性。同時(shí),通過(guò)分析個(gè)人賬戶(hù)基金的現(xiàn)行管理模式,指出了與其私有屬性之間的矛盾。第二部分分析了當(dāng)前模式下,個(gè)人賬戶(hù)產(chǎn)權(quán)保護(hù)方面存在的問(wèn)題,主要從財(cái)產(chǎn)權(quán)保障和制度運(yùn)行過(guò)程中遭遇的道德風(fēng)險(xiǎn)兩個(gè)方面進(jìn)行分析,指出企業(yè)職工養(yǎng)老保險(xiǎn)個(gè)人賬戶(hù)產(chǎn)權(quán)保護(hù)上的種種缺陷。第三部分從產(chǎn)權(quán)界定的模糊性、兩賬混合管理模式的缺陷性以及監(jiān)管體制的失衡性三個(gè)方面論述了個(gè)人賬戶(hù)產(chǎn)權(quán)保護(hù)不力的原因。第四部分主要介紹有關(guān)個(gè)人賬戶(hù)產(chǎn)權(quán)保護(hù)的域外經(jīng)驗(yàn)。以近年來(lái)來(lái)社會(huì)保障制度改革尤其是個(gè)人賬戶(hù)制度改革較為成功的兩個(gè)國(guó)家——智利和瑞典為典型,簡(jiǎn)單分析其在個(gè)人賬戶(hù)產(chǎn)權(quán)制度方面做得較好的地方,為我國(guó)個(gè)人賬戶(hù)產(chǎn)權(quán)制度的進(jìn)一步改良提供借鑒思路。文章的最后一部分即第五部分,立足于上述章節(jié)的分析,分別從立法層面、制度層面、監(jiān)管層面對(duì)我國(guó)企業(yè)職工養(yǎng)老保險(xiǎn)個(gè)人賬戶(hù)產(chǎn)權(quán)制度的改進(jìn)和完善提出建議,為其下一步的改革提供有效思路。
[Abstract]:As a mandatory personal pension savings account, the personal account of enterprise employee pension insurance has the characteristics of long life span and large balance, and bears the main responsibility for the future pension of the insured individual. Therefore, the operating status of the account has been widely concerned within and outside the industry. However, due to the non-standard property right system of the endowment insurance in our country and the vague definition of the property right of the individual account, it leads to the alienation of the pension insurance system, which makes the individual account run with many problems. Individual account property rights and interests can not be well protected. For example, under the mixed management mode of the overall account and personal account, the fund manager misappropriates the funds of the individual account without authorization to make up for the gap of the overall account; if the payer is in the absence of the main body of the property right of the personal account, Try to avoid or underpay pension fees through various ways; the government fund operation departments under the pressure of no payer supervision, rent-seeking power, and so on. This alienation not only seriously damages the efficiency of personal account property rights, but also violates the original intention of government to establish individual account and realize social security. Therefore, combining with the modern property right theory and drawing lessons from the overseas practice experience, this paper analyzes the orientation of the property right attribute of personal account, the distribution of rights in the division of property right, reorganization, supervision and so on. It is hoped that the property right system of personal account can be constructed with mutual checks and balances, so as to ensure the benign operation of personal account system. The first part of the thesis mainly uses the relevant knowledge of modern property right theory to make a clear orientation to the property right attribute of the personal account of the enterprise worker endowment insurance, through the interpretation of a series of laws promulgated by the state since the establishment of the personal account system. Laws and regulations that reveal the private attributes of individual account property rights. At the same time, by analyzing the current management mode of the personal account fund, the contradiction between the personal account fund and its private property is pointed out. The second part analyzes the problems existing in the protection of personal account property rights under the current mode, mainly from two aspects: the protection of property rights and the moral hazard encountered in the process of system operation. This paper points out all kinds of defects in the protection of the property right of the personal account of the enterprise worker's endowment insurance. The third part discusses the reasons for the weak protection of personal account property right from three aspects: the ambiguity of the definition of property right, the defect of the mixed management mode of two accounts and the imbalance of supervision system. The fourth part mainly introduces the overseas experience of personal account property right protection. Taking two countries, Chile and Sweden, which have been more successful in the reform of social security system in recent years, especially in the reform of personal accounts system, as a typical example, a brief analysis of the areas where they have done better in terms of the property rights system of personal accounts, To provide reference ideas for the further improvement of the property right system of personal account in our country. The last part of the article, the fifth part, based on the analysis of the above chapters, respectively, from the legislative level, the system level, supervision level to improve and improve the property rights system of the personal accounts of employees pension insurance in China. For its next step of reform to provide an effective way of thinking.
【學(xué)位授予單位】：福州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F842.67

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

1 溫雪萍;;我國(guó)社會(huì)保險(xiǎn)基金監(jiān)管問(wèn)題研究[J];財(cái)經(jīng)界(學(xué)術(shù)版);2013年15期

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本文編號(hào)：2052257