我国反养老保险基金欺诈法律问题研究

发布时间：2019-01-01 11:34

【摘要】：养老保险是整个社会保险体系最重要的组成部分,而养老保险持续健康的物质保障则是养老保险基金。随着2010年《中华人民共和国社会保险法》的颁布,养老保险基金的安全更是成为大家关注的焦点。我国实行的是部分积累制养老保险模式,经过多年积累我国已建立起了数额巨大的社会保险基金。然而,近年来我国养老保险基金被欺诈现象时有发生,严重影响了社会保险基金的安全,如何建立有效的反养老保险基金欺诈法律制度成为亟待解决的问题。本文主要运用比较分析法以及实证分析法对反养老保险基金欺诈所涉及相关法律问题进行了专门系统的研究。全文共分五部分,具体研究内容如下：第一部分,反养老保险基金欺诈立法相关基本理论。本章主要研究有关养老保险基金的基础理论问题。对养老保险基金的概念,论文从技术层面和法律层面对其进行了介绍,接着对养老保险基金的功能进行了简要的归纳和说明,最后介绍了养老保险基金的不同分类。在此理论基础上对养老保险基金欺诈做出了界定,并阐述了养老保险基金欺诈的法律性质和分类,和养老保险基金欺诈的危害。第二部分,养老保险基金欺诈的构成。论文结合我国现行《民法》、《刑法》、《合同法》、《税法》中有关欺诈行为的规定,各地骗保案例的实证分析,总结得出养老保险基金欺诈行为的构成要件即：主体和主观方面、客体和客观方面。对以后的相关立法提供理论基础。第三部分,我国反养老保险基金欺诈的现状及存在的主要问题。本章主要介绍我国目前关于反养老保险基金欺诈的立法和现状,以此总结出国内在这方面存在的问题和漏洞。第四部分,代表性国家反养老保险基金欺诈立法制度。本章主要是采用比较分析法介绍了几个典型国家的反养老保险基金欺诈立法制度的基本情况,通过比较分析法得出我国可借鉴经验和启示。第五部分,我国反养老保险基金欺诈法律制度的基本对策。本章在前几章研究的基础上结合我国目前养老保险基金监管的具体情况,对我国反养老保险基金欺诈法律制度的构建提出具体建议。
[Abstract]:Endowment insurance is the most important part of the whole social insurance system. With the promulgation of the Social Insurance Law of the people's Republic of China in 2010, the security of pension insurance funds has become the focus of attention. Our country implements the partial accumulation system endowment insurance pattern, after many years accumulation our country has established the huge amount of social insurance fund. However, in recent years, the phenomenon of pension fund fraud has occurred frequently in our country, which has seriously affected the security of social insurance fund. How to establish an effective legal system against pension fund fraud has become an urgent problem to be solved. This paper mainly uses comparative analysis and empirical analysis to study the related legal problems of anti-pension fund fraud. This paper is divided into five parts. The specific research contents are as follows: the first part, the basic theory of anti-pension fund fraud legislation. This chapter mainly studies the basic theory question about endowment insurance fund. This paper introduces the concept of pension insurance fund from the technical level and the legal level, then briefly summarizes and explains the function of pension insurance fund, and finally introduces the different classification of pension insurance fund. On the basis of this theory, the author defines pension fund fraud, expounds the legal nature and classification of pension fund fraud, and the harm of pension fund fraud. The second part, the composition of pension fund fraud. This paper combines the current provisions of the Civil Law, the Criminal Law, the contract Law and the tax Law on fraud in China, and an empirical analysis of the cases of fraud and insurance in various parts of the country. It concludes that the constituent elements of pension fund fraud are subject and subjective, object and objective. To provide the theoretical basis for the relevant legislation in the future. The third part, our country anti-endowment insurance fund fraud present situation and the existence main question. This chapter mainly introduces the current legislation and current situation of anti-pension fund fraud in China, and sums up the problems and loopholes in this respect. The fourth part, representative national anti-pension fund fraud legislation system. This chapter mainly introduces the basic situation of anti-pension fund fraud legislation system in several typical countries by means of comparative analysis, and draws lessons from our country's experience and enlightenment. The fifth part, our country anti-endowment insurance fund fraud legal system basic countermeasure. On the basis of the previous chapters, this chapter puts forward some concrete suggestions on the construction of the legal system of anti-pension fund fraud in China, combining with the specific situation of the supervision of the pension insurance fund in our country at present.
【学位授予单位】：西南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D922.182.3;F842.6

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