职工社会养老保险基金“空账”风险法律解决研究

发布时间：2018-02-25 03:26

本文关键词： 养老保险保险基金基金缺口空账　出处：《安徽大学》2017年硕士论文　论文类型：学位论文

【摘要】：我国养老保险制度是一项关乎亿万民生、保障职工退休后老年生活的一项福利制度,其宗旨就是以国家行政手段收取保险费用来保障退休人员的基本衣食住行。完善我国养老保险体系,既有利于保证劳动群体的可持续性,促进劳动力再生产,还有利于提高社会经济的发展水平,实现社会的可持续发展。因此,加强养老保险基金"空账"风险解决研究,完善我国基本养老保险法律制度,不但有利于缓解人口老龄化带来的冲击,保障养老保险体制健康有序的运行,而且对于养老保险体制改革的顶层设计具有一定的理论价值和实践意义。97年我国养老保险制度进行新的改革,摒弃了原有传统的现收现付制,实行符合当下经济社会发展的养老保险制度,这项改革是我国社会保障制度前进的必然选择。然而在养老保险制度改革后不久,我国养老保险基金出现了"空账"问题,基金缺口呈扩大趋势,因此,专家学者对养老保险基金"空账"问题进行深层次的理论研究,力求解决基金缺口问题。论文主要从我国养老保险历史发展进程、"空账"的现状和产生的原因等方面入手,运用历史分析和比较分析方法,以法学理论的视角对该"空账"问题进行系统研究。论文分为四个大的板块,包括养老保险历史发展进程、"空账"产生的原因、现有化解"空账"措施的不足以及具体的完善建议。第一部分首先介绍了职工社会养老保险的一些基本要素,介绍了发展历程,引出了我国社会养老保险基金的筹集模式,进一步分析社会统筹账户和个人账户,两种账户采取不同的筹集模式,这意味着"空账"问题的解决方式必然是不同的。然后引出了我国养老保险的历史债务问题,是由于国家实行"视同缴费年限"的政策而导致的。进而分析了养老保险基金"空账"所产生的不利后果;第二部分通过对我国养老保险基金"空账"进行法律分析,通过数据分析的方法介绍了我国养老保险基金的运营现状,进而通过列举的方式分析了"空账"产生的原因,指明了国有企业在改制时所应当承担的历史责任,个人账户在视同缴费年限期间所导致的基金"空账"以及人口老龄化所带来的冲击,这些都表明了我国养老保险基金"空账"形势是严峻的;第三部分采用列举和数据分析的方式阐释了现行化解养老保险基金"空账"风险措施的不足,包括养老保险基金监管不力,转持国有股力度不足,实行延迟退休、社会争议大,企业年金发展缓慢等方面。"前途是光明的,道路是曲折的",以上措施的不足都说明了我国养老保险事业发展的艰巨性,从另一个角度也体现了国家对劳动者和职工的关怀,从实例上说明了防范养老保险基金"空账"的必要性,为"空账"问题的进一步解决提供了宝贵的经验;第四部分,笔者提出了自己的完善意见,从加大财政投入力度、健全养老保险基金管理体系、强化企业征缴责任、划转优质国有资本充实社保基金、实行渐进式退休、完善企业年金制度等方面出发,多角度的提出了可行性建议。
[Abstract]:China's endowment insurance system is a matter of hundreds of millions of people's livelihood, the protection of workers after retirement elderly live in a welfare system, its purpose is to state administrative means to collect insurance costs to ensure the basic basic necessities of life of retirees. Perfecting the endowment insurance system in our country, which helps ensure the sustainability of labor groups, promote the reproduction of labor, and to improve the level of development of social economy, realize the sustainable development of the society. Therefore, to strengthen the pension insurance fund "empty account" to solve risk research, improve the system of basic old-age insurance law of our country, not only conducive to alleviate the impact of the aging population, to ensure the healthy and orderly operation of endowment insurance system, but also for the top-level design of pension insurance system the reform has a certain theoretical value and practical significance of.97 years of China's endowment insurance system for the new reform, abandoned the traditional The PAYG system, carried out in line with the current economic and social development of the endowment insurance system, this reform is the inevitable choice to advance the social security system of our country. However, in the reform of the endowment insurance system shortly after the endowment insurance fund in China appeared in the "empty account", the fund gap is widening, therefore, experts and scholars of the theory the deep research on the endowment insurance fund "empty account", and strive to solve the fund gap problem. The paper mainly from the historical development process of China's endowment insurance, "the status of empty account" and the reasons of using the method of historical analysis and comparative analysis, systematic research on the "empty account" the legal theory perspective. The thesis is divided into four sections, including the historical development of the endowment insurance, "empty account", "empty account" to resolve existing problems and measures of specific suggestions. The first part This paper introduces some basic elements of the social endowment insurance, introduces the course of development, raises the mode of raising China's social pension insurance fund, further analysis of social pooling and individual accounts, two accounts to raise different, which means "empty account" problem is necessarily different. Then the endowment insurance of the history of China's debt problems, because of the state "as the payment period" policy caused. Further analysis of the endowment insurance fund "empty account" arising from the adverse consequences; the second part of our country endowment insurance fund "empty account" legal analysis method, through the analysis of the data of the the operation situation of the endowment insurance fund in China, and then through the list of "empty account", pointed out the historical responsibility of state-owned enterprises should undertake in the restructuring of the personal account The fund caused during the payment period is deemed empty account "and the impact of the aging population. These indicate that China's endowment insurance fund" empty account "situation is serious; the third part explains the current shortage of pension fund to resolve the" empty account "risk measures are enumerated and data analysis methods, including pension fund supervision, transfer of state-owned shares is insufficient, the delayed retirement, social disputes, enterprise annuity develops slowly and so on." the future is bright, the road is tortuous, lack of the above measures are explained by the difficulty of the development of China's endowment insurance business, from another point of view also reflects the national concern for workers and workers, from the example illustrates the prevention of endowment insurance fund "empty account" the necessity of providing valuable experience for the further solve the problem of the empty account "; the fourth part, the author puts forward Their suggestions, from increasing financial investment, perfect the management system of the endowment insurance fund collection, strengthening corporate responsibility, quality transfer of state-owned capital adequacy of social security fund, the implementation of progressive retirement, improve the enterprise annuity system and other aspects, multi angle and put forward feasible suggestions.

【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67

【参考文献】