【摘要】：城鄉(xiāng)居民社會(huì)養(yǎng)老保險(xiǎn)制度的建立和健全,不僅是保障公民老有所養(yǎng)的需要,也是完善我國(guó)社會(huì)保障體系的需要,并且關(guān)系到我國(guó)社會(huì)主義和諧社會(huì)的發(fā)展。工業(yè)化、城鎮(zhèn)化與人口老齡化正在威脅著城鄉(xiāng)居民社會(huì)養(yǎng)老保險(xiǎn)制度的財(cái)政可持續(xù),而保持財(cái)政支付能力,維持資金的收支平衡,顯得尤為重要。而如何防范與控制養(yǎng)老保險(xiǎn)的財(cái)政風(fēng)險(xiǎn),對(duì)于解決我國(guó)面臨的養(yǎng)老問(wèn)題具有重要的理論與現(xiàn)實(shí)意義。本文將養(yǎng)老保險(xiǎn)與財(cái)政風(fēng)險(xiǎn)相聯(lián)系,從風(fēng)險(xiǎn)管理的角度對(duì)城鄉(xiāng)居民社會(huì)養(yǎng)老保險(xiǎn)的財(cái)政風(fēng)險(xiǎn)及其防范進(jìn)行研究。一是對(duì)城鄉(xiāng)居保的相關(guān)概念進(jìn)行了界定,并且闡明防范城鄉(xiāng)居民社會(huì)養(yǎng)老保險(xiǎn)財(cái)政風(fēng)險(xiǎn)所具有的重要意義以及尋求其理論依據(jù)。二是深入分析了城鄉(xiāng)居保的財(cái)政風(fēng)險(xiǎn)的形成機(jī)理,以及導(dǎo)致其財(cái)政風(fēng)險(xiǎn)形成的原因。三是對(duì)城鄉(xiāng)居保的財(cái)政風(fēng)險(xiǎn)進(jìn)行分類識(shí)別與確認(rèn),為探索中國(guó)的城鄉(xiāng)居民社會(huì)養(yǎng)老保險(xiǎn)的財(cái)政風(fēng)險(xiǎn)防范措施打下基礎(chǔ)。四是根據(jù)誘因分析,針對(duì)性的提出了以下防范對(duì)策:首先是優(yōu)化財(cái)政支出結(jié)構(gòu),其次是加強(qiáng)基金的管理水平,最后是在法律層面以及操作層面加強(qiáng)對(duì)城鄉(xiāng)居保運(yùn)行的制度建設(shè)。
[Abstract]:The establishment and perfection of the social old-age insurance system for urban and rural residents is not only the need to ensure that citizens have a sense of security, but also the need to perfect the social security system of our country, and it is related to the development of a harmonious socialist society in our country. Industrialization, urbanization and population aging are threatening the financial sustainability of the social endowment insurance system of urban and rural residents. It is particularly important to maintain the ability of financial payment and maintain the balance of income and expenditure of funds. How to prevent and control the financial risk of endowment insurance has important theoretical and practical significance to solve the pension problems faced by our country. This paper studies the financial risk and prevention of social endowment insurance of urban and rural residents from the angle of risk management. The first is to define the related concepts of urban and rural housing insurance, and to clarify the importance of preventing the financial risks of social endowment insurance for urban and rural residents and to seek its theoretical basis. The second is to analyze the formation mechanism of the financial risk of urban and rural housing insurance, and the causes of the formation of the financial risk. The third is to identify and confirm the financial risk of urban and rural residents' social endowment insurance in order to lay a foundation for exploring the financial risk prevention measures of social old-age insurance for urban and rural residents in China. Fourthly, according to the analysis of inducement, this paper puts forward the following countermeasures: first, optimizing the structure of financial expenditure; secondly, strengthening the management level of the fund; finally, strengthening the system construction of urban and rural housing insurance operation at the level of law and operation.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F842.67;F812

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