完善烟台市社保基金财务管理对策研究

发布时间：2018-02-05 00:31

本文关键词： 社保基金财务管理保值增值　出处：《山东工商学院》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国经济发展水平的不断提高,社会保障制度的重要地位正在逐渐上升,社保基金作为社会保障制度的经济基础,是社会保障制度发挥作用的重要武器。“十三五”时期,我国社会保障制度的发展将进入全面完善阶段,如何实现全民参保、实现养老保险的全国统筹和城乡居民医疗保险制度的全覆盖等目标,对社保基金的管理水平提出了更高更新的要求。目前,面对我国人口老龄化程度加剧、社会经济体制改革处于转型期等不同因素的影响,社保基金的管理显现出了许多问题,社保资金贪污挪用的案件也时有发生,这与地方政府缺乏行之有效的管理方式脱不开干系。在这样的背景下,本文以烟台市社保基金的征缴、支付、保值增值、监督管理等环节为研究对象,分析了烟台市现行的社保基金财务管理模式及运行情况,旨在通过研究探讨,从而有针对性地建立和完善财务管理机制,为社保基金财务管理的改革和发展提供参考。本文共分为五部分,第一部分阐述了研究的背景、意义和研究方法及思路框架,对目前国内外的相关文献成果进行了梳理。第二部分对社保基金、社保基金的财务管理涵义进行了界定,分析和论述社保基金的两种管理模式,即现收现付制和基金积累制,并总结了我国社保基金的发展历程。第三部分深入分析了烟台市社保基金的收支运行、监督管理和保值增值等环节,概括了基金的财务管理现状,在此基础上论述了烟台市社保基金财务管理中存在的问题,如基金支付压力大、监管效率低下等等。第四部分针对烟台市目前社保基金财务管理存在的问题,探讨解决问题的方法,提出了扩大基金覆盖面、提高统筹级次、加强完善内部控制等一系列改进措施。第五部分回顾了全文脉络并在此基础上得出结论,并对社保基金财务管理今后的发展方向进行展望,指出了下一步我国社保基金财务管理的研究和改革方向。
[Abstract]:With the continuous improvement of the level of economic development in China, the important position of the social security system is gradually rising, the social security fund as the economic basis of the social security system. Social security system is an important weapon to play its role. During the 13th Five-Year Plan period, the development of China's social security system will enter into a comprehensive and perfect stage, how to achieve universal participation. In order to achieve the goal of overall planning of endowment insurance and the full coverage of medical insurance system for urban and rural residents, the management level of social security fund has been put forward higher updated requirements. At present, facing the aging of population in China, the degree of population aging is becoming more and more serious. The reform of social economic system is under the influence of different factors, such as the transformation period. The management of social security funds shows many problems, and the embezzlement cases of social security funds also occur from time to time. This is related to the lack of effective management methods of local governments. In this context, this paper focuses on the collection, payment, maintenance and increase of value, supervision and management of Yantai social security fund as the research object. This paper analyzes the current financial management mode and operation of the social security fund in Yantai, aiming at establishing and perfecting the financial management mechanism through the research and discussion. This paper is divided into five parts. The first part describes the background, significance, research methods and framework of the research. The second part defines the meaning of the social security fund and the financial management of the social security fund, and analyzes and discusses the two management modes of the social security fund. That is, pay-as-you-go system and fund accumulation system, and summarized the development of social security funds in China. The third part of the in-depth analysis of the income and expenditure of social security funds in Yantai City, supervision and management and maintenance and appreciation of the links. This paper summarizes the current situation of the financial management of the fund, and on this basis discusses the problems existing in the financial management of the social security fund in Yantai, such as the great pressure of the fund payment. In view of the problems existing in the current financial management of social security fund in Yantai, the author discusses the methods to solve the problem, and proposes to expand the coverage of the fund and improve the overall planning level. Part 5th reviews the context of the full text and draws a conclusion on this basis, and looks forward to the future development direction of the financial management of social security funds. Pointed out the next step in China's social security fund financial management research and reform direction.
【学位授予单位】：山东工商学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.61;F840.4

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