【摘要】：對于我國參保人員來說，養(yǎng)老保險基金是其“保命錢”，是構成養(yǎng)老保險機制的物質前提，有利于促進我國經(jīng)濟的發(fā)展，維護社會的和諧，其安全性影響著參保人員的利益，是國民關注的重大民生問題。雖然我國中央和地方政府在養(yǎng)老保險基金監(jiān)管方面做了大量工作，并初見成效；但仍存在著政策不完善、管理不規(guī)范、監(jiān)督不到位等問題，，對養(yǎng)老保險基金的安全和可持續(xù)運行產(chǎn)生影響。深入探討?zhàn)B老保險基金監(jiān)管中的問題及成因，并有針對性地構建有效的監(jiān)管體系，對于保證養(yǎng)老保險基金�？顚Ｓ茫鋵嶞h和國家的方針政策，保持社會安定，促進經(jīng)濟健康、有序地發(fā)展，有著十分重要的意義。 本文在文獻綜述、理論分析的基礎上，對我國養(yǎng)老保險基金監(jiān)管中的問題、成因及對策進行了較為深入的探討。全文主要包括以下五部分：第一部分，對國內(nèi)外相關文獻進行歸納、總結和評述，確定本文的研究出發(fā)點；第二部分是在對概念進行界定的前提下，論述養(yǎng)老保險基金監(jiān)管的基本理論問題，并運用經(jīng)濟學相關理論對監(jiān)管實施的必要性進行分析；第三部分對當前我國的養(yǎng)老保險基金在實施監(jiān)管的過程中所存在的問題以及產(chǎn)生的原因進行了分析；第四部分，對美國、德國等世界發(fā)達國家養(yǎng)老保險基金監(jiān)管模式進行分析和比較；第五部分，在借鑒國內(nèi)外養(yǎng)老保險基金監(jiān)管先進經(jīng)驗的基礎上，提出加強我國養(yǎng)老保險基金監(jiān)管的對策建議。 通過研究發(fā)現(xiàn)，我國養(yǎng)老保險基金監(jiān)管中存在著內(nèi)部業(yè)務和財務管理上的薄弱環(huán)節(jié)、監(jiān)管上的雙向制約機制尚未形成、內(nèi)外部實施監(jiān)管還沒有形成合力；所有的問題都是因為我國對養(yǎng)老保險基金進行監(jiān)管所制定的立法滯后，監(jiān)管制度不完善、地區(qū)分離、統(tǒng)籌層次偏低、沒有建立信息共享系統(tǒng)等原因造成的。建立健全我國養(yǎng)老保險基金監(jiān)管體系、完善我國養(yǎng)老保險基金監(jiān)管機制并設計內(nèi)外部相互制衡的監(jiān)管模式是解決問題的有效途徑。
[Abstract]:For the insured in our country, the pension insurance fund is its "guaranteed money" and the material premise of the endowment insurance mechanism, which is conducive to promoting the development of our economy and maintaining social harmony, and its security affects the interests of the insured. It is a major livelihood issue of national concern. Although the central and local governments of our country have done a lot of work in the supervision of pension insurance funds and have achieved initial results, there are still problems such as imperfect policies, irregular management, inadequate supervision, and so on. It has an impact on the security and sustainable operation of pension funds. This paper probes into the problems and causes of the supervision of the pension insurance fund, and constructs an effective supervision system in order to ensure the special purpose of the pension insurance fund, to carry out the principles and policies of the Party and the state, to maintain social stability, and to promote the economic health. Orderly development, has a very important significance. On the basis of literature review and theoretical analysis, this paper probes into the problems, causes and countermeasures of pension fund supervision in China. The full text mainly includes the following five parts: the first part, carries on the induction, the summary and the commentary to the domestic and foreign related literature, determines the research starting point of this article; the second part is in carries on the definition premise to the concept, This paper discusses the basic theory of pension insurance fund supervision, and analyzes the necessity of implementing the supervision by using the relevant economic theory. The third part analyzes the existing problems and causes in the process of implementing the supervision of the pension insurance fund in our country; the fourth part, to the United States, The fifth part, on the basis of drawing lessons from the advanced experience of the supervision of the endowment insurance fund at home and abroad, puts forward the countermeasures and suggestions to strengthen the supervision of the pension insurance fund in our country. Through the research, it is found that there are weak links in the internal business and financial management in the supervision of the endowment insurance fund in our country, the two-way restriction mechanism of the supervision has not yet formed, and the internal and external supervision has not formed the resultant force; All the problems are caused by the legislation lag behind, the supervision system is imperfect, the area is separated, the overall planning level is low, and the information sharing system has not been established in our country. The effective way to solve the problem is to establish and perfect the supervision system of endowment insurance fund in our country, to perfect the supervision mechanism of endowment insurance fund in our country and to design the regulatory mode of internal and external checks and balances.
【學位授予單位】：東北師范大學
【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7條

1 周斌;宋U

本文編號：2181048