论我国养老保险基金入市监管法律制度的完善

发布时间：2018-10-08 11:35

【摘要】：养老保险是我国大部分老年公民退休后最主要的生活保障。我国养老保险金的支付压力随着人口老龄化的加剧不断增长。在日益增长的养老保险金支付压力与通货膨胀的背景下,传统的养老保险基金投资方式如银行存款与国债等的收益已不足以保证养老保险基金的保值增值,在收益率低于通胀率的情况下甚至还是负收益。因此使养老保险基金入市以期获得较高的收益已势在必行。2015年8月17日,《基本养老保险基金投资管理办法》开始实行,标志着我国养老保险基金正式入市的开端。本文通过梳理养老保险基金入市监管相关理论,对国家现行养老保险基金入市监管制度与存在问题进行分析,借鉴境外成功经验,并结合国情,对养老保险基金入市监管制度提出相应的完善建议。文章主要分为四大部分：第一部分,养老保险基金入市监管基本理论。该部分主要包括养老保险基金的含义与构成、养老保险基金入市监管的概念界定及必要性、养老保险基金入市监管的基本原则和理论基础、养老保险基金入市监管的模式以及主要制度内容等内容。第二部分,我国养老保险基金入市监管法律制度及存在的问题。该部分主要从养老保险基金投资过程的市场准入、市场运营、市场退出与风险补偿这四个方面论述了监管制度。并通过分析我国的相关的制度现状提出了这四个方面存在的问题。第三部分,境外养老保险基金入市监管法律制度及其借鉴。研究了以美国、英国、德国和日本这些具有代表性的多支柱型养老保险基金入市监管制度以及以智利为代表的私有私营型养老保险基金入市监管制度,得出可借鉴的经验。第四部分,我国养老保险基金入市监管法律制度的改善建议。在市场准入监管方面,从完善机构与人员的准入制度,制定兼顾效率与风险的数量控制结构,完善准入的评估的监督提出了相应的建议。在市场运营监管方面,分别从信息披露制度与关联交易制度两个方面提出了对完善运营制度监管的建议。在市场退出监管方面,从养老保险基金市场退出的具体规定,强化监管流程与制度,保持适当行政干预方面提出了完善建议。在风险补偿方面,从提高收益担保,明确收益结算周期与加入相对收益担保方面提出了完善建议。
[Abstract]:The endowment insurance is the most important life guarantee after the retirement of most senior citizens in our country. The payment pressure of endowment insurance in our country increases with the aggravation of aging population. Under the background of increasing payment pressure and inflation of old-age insurance funds, the income of traditional pension funds such as bank deposits and treasury bonds is no longer sufficient to ensure the maintenance and appreciation of pension funds. Yields are even negative when they are below inflation. Therefore, it is imperative to make the pension insurance fund enter the market in order to obtain higher income. On August 17, 2015, the basic Pension Fund Investment Management measures began to be put into practice, which marks the beginning of the formal entry of the pension insurance fund into the market in our country. By combing the relevant theories of pension insurance fund market entry supervision, this paper analyzes the current state pension insurance fund market entry supervision system and existing problems, draws lessons from overseas successful experience, and combines with the national conditions. Put forward the corresponding perfect suggestion to the pension insurance fund entering the market supervision system. The article is divided into four parts: the first part, the basic theory of pension fund supervision. This part mainly includes the meaning and composition of the pension insurance fund, the definition and necessity of the pension insurance fund supervision, the basic principles and theoretical basis of the pension insurance fund supervision. Pension insurance fund market supervision mode and main system content and so on. The second part, our country endowment insurance fund enters the market to supervise the legal system and the existence question. This part mainly discusses the supervision system from four aspects: market access, market operation, market withdrawal and risk compensation. And through the analysis of the current situation of the relevant systems in China, this paper puts forward the problems in these four aspects. The third part, the foreign endowment insurance fund market supervision legal system and its reference. This paper studies the market entry supervision system of the representative multi-pillar pension insurance funds such as the United States, Britain, Germany and Japan, and the private pension insurance fund market entry supervision system represented by Chile. The fourth part, our country endowment insurance fund enters the market to supervise the legal system to improve the suggestion. In the aspect of market access supervision, some suggestions are put forward from perfecting the admission system of institutions and personnel, establishing a quantitative control structure that takes into account both efficiency and risk, and perfecting the supervision of access assessment. In the aspect of market operation supervision, some suggestions are put forward to improve the supervision of operation system from two aspects: information disclosure system and related party transaction system. In the aspect of market withdrawal supervision, the author puts forward some suggestions on how to strengthen the supervision process and system and maintain proper administrative intervention from the specific provisions of retirement insurance fund market withdrawal. In the aspect of risk compensation, suggestions are put forward to improve the income guarantee, clarify the income settlement period and join the relative income guarantee.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.28

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