完善新疆养老保险基金财务管理的对策研究

发布时间：2018-04-02 19:48

本文选题：养老保险基金　切入点：财务管理　出处：《新疆财经大学》2014年硕士论文

【摘要】：养老保险基金有效运作能使养老保险制度发挥更好的作用。保证养老金的收支平衡，提高养老金支付能力能够保障职工退休后的生活，也可以作为收入的再次分配对公民收入进行调节，维护社会公平。养老金制度的完善还可以促进劳动力的转移，促进经济发展。要保证养老基金的良性运作，首先是在实现其保值、增值、收支平衡的前提下保障其支付能力。养老金要实现保值增值，实现收支的平衡，除了一些特殊因素外，重点是养老保险基金财务管理模式的选择。养老金所遵循的财务制度，是我国于1999年由国务院颁布的《社会保险基金财务制度》。制度规定：社保基金实行的是“收支两条线”的管理方式。在这一制度下，养老保险经办机构的行为得以规范。然而，，由于我国老年人口以高速度的增长以及我国之前实行“统账结合”的管理模式造成个人账户空帐运行，对养老金未来的支付形成巨大的压力。作为国民经济的重要内容，养老保险基金运营工作本身肩负着保障基金安全以及尽可能实现其增值的目标。然而在实际操作中，养老金在筹资、运营、分配的各个环节还有许多问题和可以提升的空间。因而，以养老金的整个工作流程进行研究分析，找出其在管理环节还存在的缺陷、可以提升的地方并供相关部门、机构参考，使得养老保险基金财务制度能够加以完善，更好的发挥其作用。
[Abstract]:The effective operation of pension insurance fund can make the pension insurance system play a better role.To ensure the balance of the income and expenditure of the pension, to improve the ability to pay the pension can guarantee the life of the workers after retirement, but also to regulate the income of the citizens as the redistribution of the income, and to maintain the social equity.The perfection of pension system can also promote the transfer of labor force and promote economic development.To ensure the benign operation of pension funds, the first is to ensure their ability to pay on the premise of maintaining their value, increasing their value and balancing their income and expenditure.In order to maintain and increase the value of pension and realize the balance of income and expenditure, apart from some special factors, the emphasis is on the choice of financial management mode of pension insurance fund.The financial system followed by pension is the financial system of social insurance fund promulgated by the State Council in 1999.System regulation: social security fund is the "two lines of income and expenditure" management.Under this system, the behavior of endowment insurance agency can be standardized.However, due to the rapid growth of the elderly population in our country and the management mode of "unified account combination" in our country before, the individual account is running empty, which is a great pressure on the future payment of pension.As an important part of the national economy, the operation of the pension insurance fund itself shoulders the goal of ensuring the security of the fund and realizing its appreciation as far as possible.However, in practice, there are still many problems and room for improvement in all aspects of pension financing, operation and distribution.Therefore, through the research and analysis of the whole work flow of the pension, we can find out the defects that still exist in the management link, and offer the relevant departments and institutions for reference, so that the financial system of the pension insurance fund can be perfected.Better play its role.
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67;F840.4

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