我國社會養(yǎng)老保險基金監(jiān)管問題研究
發(fā)布時間：2019-01-01 15:17
【摘要】：養(yǎng)老保險制度是我國社會保障制度的重要組成部分，是現代經濟社會的“穩(wěn)定器”和“安全網”。養(yǎng)老保險基金作為制度運行的物質保證，它的安全完整直接關系到人民的切身利益和社會的穩(wěn)定。 目前，隨著我國養(yǎng)老保險制度覆蓋面的擴大，保障水平的不斷提高，基金規(guī)模也得到了持續(xù)的擴大，它的安全和保值增值得到了越來越多的關注。經過多年的探索，我國在基金監(jiān)管法律建設和制度建設方面取得一定的成效，，形成了以勞動保障部門行政監(jiān)管為主，財政監(jiān)督、審計監(jiān)督、法律監(jiān)督、社會監(jiān)督和內部控制相輔的多頭監(jiān)管模式。但目前我國養(yǎng)老保險基金的監(jiān)管力量與監(jiān)管需求仍不匹配，監(jiān)管不善造成了基金擠占、挪用等違規(guī)現象嚴重；投資收益低，基金貶值縮水；部分企業(yè)設法欠繳、漏繳保費；參保人提前退休、冒領養(yǎng)老金等現象，為基金的安全性和充足性帶來很大挑戰(zhàn)。 我國目前基金監(jiān)管存在的問題主要有：基金的管理權和監(jiān)督權沒有實現分離，形成了自我監(jiān)管；法律體系不健全，地方差異大，處罰力度小；嚴格限量監(jiān)管限制了基金的市場化運營，投資收益低；基金管理機構缺乏監(jiān)督制約，管理僵化，效率低。針對目前存在的這些問題，主要從三個方面來完善我國養(yǎng)老保險基金監(jiān)管體系。首先，完善基金監(jiān)管法律體系。提高立法層次，重點完善基金在征繳、支付和投資環(huán)節(jié)的法律建設。其次，完善監(jiān)管組織體系。從現有組織體系出發(fā)，充分發(fā)揮制度優(yōu)勢，構建一個以養(yǎng)老保險基金監(jiān)督委員會為核心的監(jiān)管體系，保證監(jiān)管機構的獨立性，理順與人社部門的關系，進行權責的重新劃分，構建一個主輔分明、多重監(jiān)管的基金監(jiān)管組織結構。再次，從基金投資風險預警機制和信息披露制度兩個方面建立養(yǎng)老保險基金風險管理機制。
[Abstract]:The old-age insurance system is an important part of the social security system of our country, and it is the stabilizer and safety net of the modern economic society. As the material guarantee of the operation of the system, the endowment insurance fund has a direct bearing on the vital interests of the people and the stability of the society. At present, with the expansion of the coverage of the old-age insurance system and the continuous improvement of the level of security, the scale of the fund has been continuously expanded, and its security and value preservation and appreciation have been paid more and more attention. After many years of exploration, our country has made certain achievements in the legal construction and system construction of fund supervision, which has resulted in administrative supervision, financial supervision, audit supervision, legal supervision of labor and security departments. Social supervision and internal control supplemented by the multi-supervision model. However, at present, the supervision power of the pension insurance fund in our country is still not matched with the supervision demand. The poor supervision has caused the fund to run out, misappropriated and so on serious illegal phenomenon; the investment income is low, the fund depreciates and shrinks; some enterprises try to fail to pay, miss to pay the premium; The insured person retires early, risks the pension and so on phenomenon, brings the very big challenge to the fund's security and adequacy. At present, the problems of fund supervision in our country are as follows: the management power of fund has not been separated from supervision power, which has formed self-supervision, the legal system is not perfect, the local difference is big, the punishment intensity is small; Strict limited supervision restricts the market-oriented operation of the fund, and the investment income is low; the fund management organization lacks supervision and restriction, the management is rigid, and the efficiency is low. In view of these problems, we improve our pension fund supervision system from three aspects. First, perfect the legal system of fund supervision. Raise the legislative level and focus on improving the legal construction of the collection, payment and investment of funds. Second, improve the regulatory system. Starting from the existing organizational system, giving full play to the advantages of the system, building a supervision system with the pension insurance fund supervision committee as the core, ensuring the independence of the regulatory bodies, straightening out the relationship with the social departments, and redividing the powers and responsibilities. Build a main and auxiliary clear, multi-supervision of the fund regulatory structure. Thirdly, the risk management mechanism of pension insurance fund is established from two aspects: early warning mechanism of fund investment risk and information disclosure system.
【學位授予單位】：山西財經大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F842.67
本文編號：2397739
[Abstract]:The old-age insurance system is an important part of the social security system of our country, and it is the stabilizer and safety net of the modern economic society. As the material guarantee of the operation of the system, the endowment insurance fund has a direct bearing on the vital interests of the people and the stability of the society. At present, with the expansion of the coverage of the old-age insurance system and the continuous improvement of the level of security, the scale of the fund has been continuously expanded, and its security and value preservation and appreciation have been paid more and more attention. After many years of exploration, our country has made certain achievements in the legal construction and system construction of fund supervision, which has resulted in administrative supervision, financial supervision, audit supervision, legal supervision of labor and security departments. Social supervision and internal control supplemented by the multi-supervision model. However, at present, the supervision power of the pension insurance fund in our country is still not matched with the supervision demand. The poor supervision has caused the fund to run out, misappropriated and so on serious illegal phenomenon; the investment income is low, the fund depreciates and shrinks; some enterprises try to fail to pay, miss to pay the premium; The insured person retires early, risks the pension and so on phenomenon, brings the very big challenge to the fund's security and adequacy. At present, the problems of fund supervision in our country are as follows: the management power of fund has not been separated from supervision power, which has formed self-supervision, the legal system is not perfect, the local difference is big, the punishment intensity is small; Strict limited supervision restricts the market-oriented operation of the fund, and the investment income is low; the fund management organization lacks supervision and restriction, the management is rigid, and the efficiency is low. In view of these problems, we improve our pension fund supervision system from three aspects. First, perfect the legal system of fund supervision. Raise the legislative level and focus on improving the legal construction of the collection, payment and investment of funds. Second, improve the regulatory system. Starting from the existing organizational system, giving full play to the advantages of the system, building a supervision system with the pension insurance fund supervision committee as the core, ensuring the independence of the regulatory bodies, straightening out the relationship with the social departments, and redividing the powers and responsibilities. Build a main and auxiliary clear, multi-supervision of the fund regulatory structure. Thirdly, the risk management mechanism of pension insurance fund is established from two aspects: early warning mechanism of fund investment risk and information disclosure system.
【學位授予單位】：山西財經大學
【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10條
1 章萍;嚴運樓;;政府在養(yǎng)老保險基金監(jiān)管中的定位[J];財經科學;2008年06期
2 巴曙松;譚迎慶;丁波;;社保基金監(jiān)管的現狀、問題與建議[J];當代經濟科學;2007年05期
3 李連友,趙孟華;集中監(jiān)管還是分散監(jiān)管——社會保險基金監(jiān)管組織結構分析[J];湖南社會科學;2004年04期
4 林立;;我國社會保險基金監(jiān)管研究綜述[J];湖北經濟學院學報(人文社會科學版);2006年03期
5 巴曙松;譚迎慶;趙晶;丁波;;關于社�；鸨O(jiān)管框架的思考[J];金融會計;2007年10期
6 張新民,曹明睿;我國社會保險基金監(jiān)管法律制度研究[J];江西社會科學;2004年02期
7 劉偉;;市場失靈與社保基金監(jiān)管[J];科技信息;2006年01期
8 林義;;構建我國社會保險基金監(jiān)管體系的思考[J];社會保障問題研究;2003年01期
9 劉志新;汪國慶;;論我國養(yǎng)老保險基金監(jiān)管的模式選擇[J];四川經濟管理學院學報;2009年02期
10 李珍,劉昌平;論養(yǎng)老保險基金分權式管理和制衡式監(jiān)督的制度安排[J];中國軟科學;2002年03期
本文編號：2397739
本文鏈接：http://sikaile.net/jingjilunwen/bxjjlw/2397739.html
最近更新
教材專著
