【摘要】：社會保障基金是國家通過相關(guān)法律法規(guī),充分動員利用社會多方面資源及力量按照不同社會保障項目而設(shè)立的專項資金,是國民收入再分配的形式之一,發(fā)揮著保障本國公民基本生活和提高國家公共福利水平的作用。作為社會保障基金重要組成部分之一,基本養(yǎng)老保險基金被視為保障廣大群眾離退休后基本生活的“養(yǎng)命錢”。隨著我國社會保險事業(yè)的不斷發(fā)展和推進,基本養(yǎng)老保險覆蓋面越來越廣,涉及基金的數(shù)額也日益增大,關(guān)乎人民根本權(quán)益和社會穩(wěn)定的基本養(yǎng)老保險基金成為監(jiān)督管理的重點和難點。 近年來有關(guān)基本養(yǎng)老保險的研究多集中在基金的投資運營及其監(jiān)管模式方面,對于基金運作的后期環(huán)節(jié)研究較少,尤其是對養(yǎng)老金稽核和發(fā)放所隱含的風(fēng)險、問題關(guān)注不足。養(yǎng)老金發(fā)放環(huán)節(jié)中的違規(guī)違法及不合理行為已經(jīng)給基本養(yǎng)老保險基金的安全和穩(wěn)定帶來很大消極影響,不僅造成數(shù)額巨大的基金流失,還極大影響了公平正義的社會風(fēng)氣,違背了社會保障制度的根本目的。面對養(yǎng)老金發(fā)放環(huán)節(jié)呈現(xiàn)出的日益多樣化、復(fù)雜化的問題,有必要加大稽核力度和監(jiān)管力度,進一步完善和優(yōu)化養(yǎng)老金社會化發(fā)放,以保障我國基本養(yǎng)老保險制度持續(xù)良性發(fā)展。 本文按照“發(fā)現(xiàn)問題——分析問題——解決問題”的邏輯結(jié)構(gòu)進行論述。首先對選題背景、研究意義、相關(guān)研究文獻及研究思路等問題作了探討,闡述養(yǎng)老金社會化發(fā)放的基本內(nèi)涵,回顧了自1984年以來我國養(yǎng)老金收支從企業(yè)內(nèi)部運作到差額統(tǒng)籌、再到全額統(tǒng)籌的發(fā)展歷程,對當(dāng)前基本養(yǎng)老保險基金的基金結(jié)構(gòu)、專有賬戶及相關(guān)部門進行系統(tǒng)說明,明晰我國養(yǎng)老金社會化發(fā)放的資金來源及發(fā)放流程。歸納總結(jié)當(dāng)前我國養(yǎng)老金發(fā)放環(huán)節(jié)存在的主要問題,基于宏觀、中觀及微觀三個層面深入分析了養(yǎng)老金發(fā)放環(huán)節(jié)問題成因,為進一步優(yōu)化發(fā)放制度明確努力方向,并從上層制度設(shè)計和發(fā)放制度執(zhí)行兩個大的方向提出優(yōu)化建議。最后,通過對前文分析研究進行總結(jié)歸納,提出本文目前研究的局限之處,以期在實踐中進一步總結(jié)完善本文的研究成果。
[Abstract]:The social security fund is a special fund set up by the state through relevant laws and regulations to make full use of various social resources and forces in accordance with different social security projects. It is one of the forms of redistribution of national income. Play a role in safeguarding the basic life of their citizens and improving the level of national public welfare. As one of the important parts of social security fund, the basic pension insurance fund is regarded as the "life support money" to ensure the basic life of the masses after retirement. With the continuous development and promotion of social insurance in China, the coverage of basic old-age insurance is becoming wider and wider, and the amount of funds involved is also increasing day by day. The basic endowment insurance fund, which is related to the fundamental rights and interests of the people and social stability, has become the focus and difficulty of supervision and management. In recent years, the researches on basic old-age insurance mainly focus on the investment and operation of the fund and its supervision mode, but there is little research on the late stage of the fund operation, especially on the hidden risks of pension audit and payment. The illegal and unreasonable behavior in the process of pension payment has had a great negative impact on the security and stability of the basic pension insurance fund, which not only caused a huge loss of funds, but also greatly affected the social atmosphere of fairness and justice. It runs counter to the fundamental purpose of the social security system. In the face of the increasingly diversified and complicated problems in the payment of pensions, it is necessary to strengthen the auditing and supervision efforts to further improve and optimize the socialized payment of pensions. In order to ensure that China's basic endowment insurance system sustained and benign development. This paper discusses the logical structure of discovering problems-analyzing problems-solving problems. First of all, it discusses the background, significance, research literature and research ideas of the topic, expounds the basic connotation of socialized pension payment, and reviews the pension income and expenditure in China since 1984 from the internal operation of the enterprise to the balance of balance. Then to the whole development course, the paper systematically explains the fund structure, the special account and the relevant departments of the basic pension fund, and clarifies the source of the fund and the process of the socialized distribution of the pension in our country. This paper sums up the main problems existing in the process of pension payment in our country at present, analyzes the causes of the problems in the process of pension payment in depth on the basis of macro, meso and micro levels, and makes clear the direction for further optimization of the payment system. And from the upper system design and the implementation of the distribution system two major direction of optimization suggestions. Finally, by summarizing and summarizing the previous analysis and research, this paper puts forward the limitations of the present research in order to further summarize and perfect the research results in practice.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F842.67

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