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

【摘要】：企業(yè)職工養(yǎng)老保險個人賬戶作為強制性個人養(yǎng)老儲蓄賬戶,具有存續(xù)期長、余額大等特點,承擔著參保者個人未來養(yǎng)老的主要責任,因此該賬戶的運行狀況一直受到業(yè)界內外的廣泛關注。然而由于我國養(yǎng)老保險產權制度不規(guī)范、個人賬戶產權界定模糊等問題,導致了養(yǎng)老保險制度異化,使得個人賬戶運行過程中出現(xiàn)了諸多問題,個人賬戶產權權益不能夠得到很好的保障。如在統(tǒng)籌賬戶和個人賬戶混合管理模式下,資金管理者擅自挪用個人賬戶資金來彌補統(tǒng)籌賬戶缺口；繳費者在個人賬戶產權主體缺位的情況下,試圖通過各種途徑逃避或少繳養(yǎng)老費；政府基金運營部門在沒有繳費者監(jiān)督的壓力下,進行權力尋租等等。這種異化既嚴重損害了個人賬戶產權效率,又違背了政府建立個人賬戶、實現(xiàn)社會保障的初衷。因此,本文結合現(xiàn)代產權理論,借鑒域外實踐經驗,通過對個人賬戶產權屬性定位以及在產權分割、重組中權利分配、監(jiān)管等問題的分析,希望能夠構建起相互制衡的個人賬戶產權制度,從而保障個人賬戶制度的良性運行。論文的第一部分主要是運用現(xiàn)代產權理論相關知識對企業(yè)職工養(yǎng)老保險個人賬戶產權的屬性作一個清晰的定位,通過解讀自個人賬戶制度建立以來國家頒布的一系列法律、法規(guī),揭示出個人賬戶產權之私有屬性。同時,通過分析個人賬戶基金的現(xiàn)行管理模式,指出了與其私有屬性之間的矛盾。第二部分分析了當前模式下,個人賬戶產權保護方面存在的問題,主要從財產權保障和制度運行過程中遭遇的道德風險兩個方面進行分析,指出企業(yè)職工養(yǎng)老保險個人賬戶產權保護上的種種缺陷。第三部分從產權界定的模糊性、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方面論述了個人賬戶產權保護不力的原因。第四部分主要介紹有關個人賬戶產權保護的域外經驗。以近年來來社會保障制度改革尤其是個人賬戶制度改革較為成功的兩個國家——智利和瑞典為典型,簡單分析其在個人賬戶產權制度方面做得較好的地方,為我國個人賬戶產權制度的進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)管層面對我國企業(yè)職工養(yǎng)老保險個人賬戶產權制度的改進和完善提出建議,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.
【學位授予單位】：福州大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F842.67

【參考文獻】

相關期刊論文 前1條

1 溫雪萍;;我國社會保險基金監(jiān)管問題研究[J];財經界(學術版);2013年15期

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本文編號：2052257