城乡居民基本养老保险基金监管问题研究

发布时间：2018-02-24 19:53

本文关键词： 居民养老保险基金监管　出处：《广西医科大学》2017年硕士论文　论文类型：学位论文

【摘要】：自2014年国务院决定建立统一的城乡居民基本养老保险制度以来(以下简称城乡居民养老保险制度),城乡居民养老保险制度实施范围不断扩大,基金累积数额快速增长。城乡居民基本养老保险基金(以下简称城乡居民养老保险基金)是维系城乡居民养老保险制度可持续发展的物质基础,它的安全与否关系着广大城乡参保居民的切身利益,关系着经济的发展与社会稳定,应该进行依法监督管理。由于城乡居民养老保险制度建立时间比较晚,在基金监管方面上还存在许多漏洞,需要以政府为核心的监管主体进行有效的监管。本文主要侧重研究城乡居民养老保险基金监管主体的完善以及对主体监管缺位的问题分析。本文主要分为五个部分,具体为:第一部分,前言。介绍了论文的选题背景和研究意义,构思出本文的大体研究内容,并提出本文的研究重点、研究方法、创新点与不足之处。第二部分,城乡居民基本养老保险基金监管的相关理论概述。首先,界定了城乡居民养老保险基金、城乡居民养老保险基金监管的内容、主体、原则以及方式。其次,阐述了政府失灵理论、信息不对称理论和委托代理理论,为本文研究提供基础理论支撑。第三部分,对城乡居民基本养老保险基金监管现状进行分析。第四部分,对当前城乡居民基本养老保险基金监管存在的问题及其原因进行了具体剖析,认识到当前的城乡居民养老保险基金监管在监管主体上、监管制度上和监管方式与监管人员素质上存在很多漏洞。第五部分,分析了当前国际基金监管的主要模式,总结对我国的启示。第六部分,借鉴国际上相对成熟的监管经验,结合我国国情在监管主体、监管法制、监管方式和监管人员素质上四方面提出加强城乡居民基本养老保险基金监管的具体建议。
[Abstract]:Since 2014, when the State Council decided to establish a unified basic old-age insurance system for urban and rural residents (hereinafter referred to as the old-age insurance system for urban and rural residents), the scope of implementation of the old-age insurance system for urban and rural residents has been continuously expanded. The basic pension insurance fund for urban and rural residents (hereinafter referred to as the endowment insurance fund for urban and rural residents) is the material basis for maintaining the sustainable development of the pension insurance system for urban and rural residents. Whether it is safe or not is related to the vital interests of the vast number of urban and rural residents, the economic development and social stability, and should be supervised and managed according to law. As the old-age insurance system for urban and rural residents was established relatively late, There are still many loopholes in the regulation of funds. This paper mainly focuses on the improvement of the supervision subject of urban and rural residents pension insurance fund and the analysis of the problem of the lack of supervision of the main body. This paper is mainly divided into five parts. The main contents are as follows: the first part, the preface, introduces the background and significance of the thesis, conceive the general research contents of this paper, and put forward the research emphases, research methods, innovation points and shortcomings of this paper. First of all, defines the urban and rural residents pension insurance fund, urban and rural residents pension insurance fund supervision content, subject, principles and methods. This paper expounds the theory of government failure, the theory of asymmetric information and the theory of principal-agent, which provides the basic theoretical support for this study. The third part analyzes the current situation of the supervision of the basic pension insurance fund for urban and rural residents. Part 4th, This paper analyzes the problems and causes of the supervision of the basic pension insurance fund for urban and rural residents, and recognizes that the supervision of the pension insurance fund of urban and rural residents is the main body of supervision. There are many loopholes in the supervision system and the way of supervision and the quality of supervisors. Part 5th analyzes the main modes of international fund supervision, summarizes the enlightenment to our country. 6th part, draws lessons from the relatively mature international supervision experience. Combined with the situation of our country, this paper puts forward some concrete suggestions on strengthening the supervision of the basic pension insurance fund of urban and rural residents in four aspects: the main body of supervision, the legal system of supervision, the way of supervision and the quality of supervisors.
【学位授予单位】：广西医科大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67

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