本文選題：社�；� + 監(jiān)管　； 參考：《江西財(cái)經(jīng)大學(xué)》2012年碩士論文

【摘要】：伴隨著我國2020年人口老齡化高峰期的到來,社會(huì)保障普及面日益廣泛,相應(yīng)的社會(huì)保障基金的支出也將日益繁重,我國現(xiàn)有的社會(huì)保障制度將面臨著嚴(yán)峻的考驗(yàn)。所以應(yīng)加強(qiáng)社�；鸬陌踩\(yùn)營監(jiān)管顯得尤為重要。近些年來,隨著社會(huì)保障基金的積累周期加長和基金規(guī)模逐漸擴(kuò)大,基金的安全性監(jiān)管問題已經(jīng)成為我國學(xué)術(shù)界和社會(huì)各部門密切關(guān)注的一個(gè)重大課題,如何完善社�；疬\(yùn)營的安全機(jī)制就顯得更為突出。在如今復(fù)雜的社會(huì)經(jīng)濟(jì)條件下,使社�；鹪诎踩那疤嵯聦�(shí)現(xiàn)其利益最大化以及社會(huì)保障基金實(shí)現(xiàn)其保值增值等,這些都是各界關(guān)注的重大話題。 本文就社保基金安全運(yùn)營監(jiān)管中出現(xiàn)的一些問題進(jìn)行了分析,然后就這些問題產(chǎn)生的原因,并對(duì)其前景進(jìn)行了系統(tǒng)論述。通文共由五個(gè)部分構(gòu)成。 第一部分主要介紹了本文的選題背景和選題的意義、國內(nèi)外的研究現(xiàn)狀、研究方法和內(nèi)容,以及本文的特點(diǎn)和創(chuàng)新點(diǎn)。 第二部分是社保基金的安全運(yùn)營監(jiān)管相關(guān)理論概述。本部分主要介紹了：對(duì)社保基金定義的闡述,基金具備的特點(diǎn)；社會(huì)保障基金運(yùn)營監(jiān)管的定義、分類和實(shí)施；社會(huì)保障基金運(yùn)營監(jiān)管的目標(biāo)。其中,社會(huì)保障基金運(yùn)營監(jiān)管的目標(biāo)是本章的重點(diǎn)。本文認(rèn)為,社會(huì)保障基金運(yùn)營監(jiān)管的目標(biāo)一是為了維護(hù)勞動(dòng)者的合法權(quán)益,二是確保基金的安全、完整。 第三部分是對(duì)我國社會(huì)保障基金運(yùn)營安全性監(jiān)管的分析。通過相關(guān)數(shù)據(jù)可知我國近十幾年社保基金運(yùn)營的現(xiàn)狀及存在問題：社�；疬\(yùn)營中存在著運(yùn)營機(jī)構(gòu)和監(jiān)督機(jī)構(gòu)相分離的情況；社�；鸨O(jiān)管機(jī)構(gòu)缺乏定期的審計(jì)和監(jiān)督；我國社�；鸸芾淼捏w制的不完善、監(jiān)管能力的不足；社�；疬\(yùn)營機(jī)構(gòu)缺少合理的內(nèi)部控制等問題。本部分主要對(duì)前述問題加以展開分析。 第四部分是論述了國外社會(huì)保障基金運(yùn)營安全性監(jiān)管以及這些經(jīng)驗(yàn)對(duì)中國的借鑒。美國聯(lián)邦局對(duì)社�；鸬耐斗懦址浅Ｖ�(jǐn)慎的態(tài)度,社保基金一般不投放于普通市場運(yùn)營,美國基金經(jīng)辦機(jī)構(gòu)對(duì)基金的安全性放在首位。智利政府對(duì)基金投資中嚴(yán)格把關(guān),起監(jiān)督作用。新加坡通過把社�；鸺型顿Y的“中央公積金”模式也使社保基金得到了有效的保值增值。從這些成功經(jīng)驗(yàn)可以看出,社保基金是否安全運(yùn)行,關(guān)鍵看基金帳戶上的存款能否有效地保值增值。并從這幾個(gè)國家的成功經(jīng)驗(yàn)中提煉出許多對(duì)中國社�；鸢踩\(yùn)營監(jiān)管中有益的經(jīng)驗(yàn)借鑒。 第五部分是對(duì)社�；疬\(yùn)營機(jī)構(gòu)的認(rèn)定、對(duì)社�；鹜顿Y決策的監(jiān)督、建立健全的基金風(fēng)險(xiǎn)檢測預(yù)警體系和對(duì)社�；鸩涣假Y產(chǎn)清收的監(jiān)管做了論述,進(jìn)而對(duì)我國社保基金運(yùn)營的安全性提出了完善構(gòu)想和展望。認(rèn)為我國社保基金運(yùn)營的安全性監(jiān)管不是非常全面,需要更進(jìn)一步的規(guī)劃。
[Abstract]:With the arrival of the peak period of population aging in 2020, the popularization of social security is becoming more and more extensive, and the expenditure of the corresponding social security fund will become increasingly onerous. The existing social security system of our country will face a severe test. Therefore, it is particularly important to strengthen the safety operation supervision of social security fund. In recent years, with the increase of the accumulation period of social security fund and the gradual expansion of the fund scale, the security supervision of the fund has become a major issue that the academic circles and social departments pay close attention to. How to improve the social security fund operation security mechanism is more prominent. Under the complicated social and economic conditions, the social security fund can realize its benefit maximization under the premise of safety, and social security fund realize its value and increment. These are the major topics concerned by all walks of life. This paper analyzes some problems in the supervision of the safety operation of social security fund, and then discusses the causes of these problems and the prospect of these problems. The general text consists of five parts. The first part mainly introduces the background of this paper and the significance of the topic, domestic and foreign research status, research methods and content, as well as the characteristics and innovation of this paper. The second part is the social security fund safety operation supervision related theory summary. This part mainly introduces the definition of social security fund, the characteristics of social security fund, the definition, classification and implementation of social security fund operation supervision, and the goal of social security fund operation supervision. Among them, the goal of social security fund operation supervision is the focal point of this chapter. This paper holds that the aim of social security fund operation and supervision is to safeguard the legitimate rights and interests of workers and to ensure the safety and integrity of the fund. The third part is the analysis of social security fund operation safety supervision. Through the relevant data, we can know the current situation and existing problems of social security fund operation in China in the past ten years: the operation of social security fund is separated from the supervision organization, the supervision organization of social security fund lacks regular audit and supervision; China's social security fund management system is not perfect, the supervision ability is insufficient, the social security fund operation organization lacks reasonable internal control and so on. This part mainly carries on the analysis to the above question. The fourth part discusses the foreign social security fund operation safety supervision and the experience to China. The Federal Bureau of the United States is very cautious about the investment of social security funds, which are generally not invested in the general market operation. Chile government to fund investment in strict control, play a supervisory role. Singapore's "central provident fund" model, which centralizes investment in social security funds, has also effectively maintained and increased the value of social security funds. It can be seen from these successful experiences that whether the social security fund is safe or not depends on whether the deposit in the fund account can effectively maintain and increase its value. From the successful experiences of these countries, many useful experiences on the safety operation and supervision of China's social security fund are extracted. The fifth part is the identification of social security fund operating institutions, the supervision of social security fund investment decisions, the establishment of a sound fund risk detection and early warning system and the supervision of social security fund non-performing assets clearing and collection. Then put forward the perfect conception and prospect to the security of social security fund operation in our country. It is considered that the safety supervision of social security fund operation in China is not very comprehensive and needs further planning.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F842.6

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相關(guān)期刊論文 前1條

1 周長進(jìn);李婭;;社會(huì)保障基金安全運(yùn)用研究[J];法治論叢(上海政法學(xué)院學(xué)報(bào));2007年03期

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本文編號(hào)：1882296