吴江区社会养老保险基金监管研究

发布时间：2018-05-07 03:16

本文选题：社保基金 + 基金征缴　；参考：《西北农林科技大学》2016年硕士论文

【摘要】：作为社会保障制度建立和运行的物质基础,社会养老保险基金是广大退休人员养老金的来源,一旦社会养老保险基金出现问题将直接影响到广大退休人员的养老金发放,进而影响到社会的稳定和健康发展。最近几年,社会养老保险基金规模逐步扩大,不时有新闻媒体曝光关于社会养老保险基金使用过程中的违法违纪贪污腐败现象,究其原因还是社会保险基金监管工作不够完善,还存在着很多问题。要想确保社会养老保险基金的安全和完整,我们必须思考如何更好地进行社会养老保险基金监管,这是一个关系到很多人切身利益的问题,养老问题是民生问题,与每一个老百姓都息息相关,我们必须非常重视。解决好了社会养老保险基金监管问题才能保障养老保险基金的安全和完整,广大参保人员老有所养才不会变为一句空话,这对于经济社会的健康稳定发展有着非常重要的意义。近年来,随着社会养老保险基金的规模壮大,社会养老保险基金违规挤占、挪用现象不断出现。进一步提高基金监管工作认识,加强社会养老保险基金监管,加强监管和执法力度,明确监管内容,拓宽投资渠道是我们必须考虑和重视的问题。吴江区作为苏南地区经济发展较好的城市,社会保险普及率已经达到一定程度,随着人民参保意识和养老防老意识的不断加强,参保人数逐步增多,随着社保基金积累的增多,近年来社保基金监管也存在很多问题,这些问题如果不能得到有效解决,将会会给社会保险基金管理运营带来挑战。本文从介绍吴江区区经济社会及社会保险基金情况入手,通过大量数据分析分别介绍吴江区企业、机关事业及新型农村养老保险的收支运行情况及存在的风险,指出目前吴江区社会养老保险基金监管制度管理方面存在碎片化、多头化、重视性不够,缺乏社会监督、透明度不够问题,基金来源方面存在缴费基数低、参保率低、参保积极性低、企业欠费问题严重等问题、基金可持续发展方面存在个人账户“空帐”,人口老龄化及人口迁移、养老金刚性上涨、缺乏增值意识等问题,最后针对存在的这些问题提出解决问题的对策,从制度管理方面,分层次提高养老金水平,明确各部门监管权责,提升养老保险统筹层次;保障基金来源方面提高缴费基数、加大欠费清缴工作、严格发放环节,基金保值增值方面做实个人账户,渐进式延迟退休、寻求投资渠道;完善管理机制方面建立内部控制制度、建立信息公开制度及公众监督制度、建立基金投资风险预警机制。本文的研究从吴江区社会养老保险基金监管的实际出发,运用理论研究与规范性研究相结合法、文献资料归纳法、实地调查研究法、统计分析法等方法通过分析吴江区社保基金的现状及存在的问题提出完善吴江区社保基金监管的对策,目的在于对吴江区社会养老保险基金监管进行一个全面的系统的研究,从而为吴江区社保经办机构今后的监管工作提供指导和可行性建议,同时为其他研究社会保险基金监管的学者提供一点参考资料,同时希望通过本研究能促进吴江区社会保险基金监管工作进一步完善起来。本文的意义是可以为社会养老保险基金监管工作提供可行性建议从而降低社会保险基金监管中的风险,更对社会保险基金监管实践具有一定的指导意义。本文立足于吴江,以吴江区社会养老保险基金的真实监管情况为研究对象,提出的对策建议可以用于指导吴江区社会养老保险基金监管工作的实践中。
[Abstract]:As the material basis for the establishment and operation of the social security system, social endowment insurance fund is the source of pension for the majority of retirees. Once the problem of social endowment insurance fund appears will directly affect the pension distribution of the majority of retirees, and then affect the social stability and healthy development. In recent years, the social endowment insurance fund From time to time, the news media have been exposed to the phenomenon of illegal corruption and corruption in the use of social endowment insurance fund. The reason is that the supervision work of social insurance fund is not perfect, and there are still many problems. The social endowment insurance fund supervision, this is a problem related to the vital interests of a lot of people, the pension problem is the livelihood of the people, and everyone is closely related, we must attach great importance to the problem of social endowment insurance fund supervision to ensure the security and integrity of the endowment insurance fund, the majority of the insured people are old. It is of great significance for the healthy and stable development of economic society. In recent years, with the expansion of the social endowment insurance fund, the social endowment insurance fund is illegal and misappropriated, and the supervision work of the fund is further improved and the social endowment insurance fund supervision is strengthened. In Wujiang, as a city with better economic development in South of Jiangsu, the popularity rate of social insurance has reached a certain extent. With the increasing awareness of the people's participation in insurance and the increasing awareness of the elderly, the number of insured people has gradually increased. With the increase of social security fund accumulation, there are many problems in the supervision of social security fund in recent years. If these problems can not be effectively solved, it will bring challenges to the management and operation of social insurance fund. This paper introduces the economic society and social insurance fund in Wujiang District, and introduces the Wujiang district enterprises through a large amount of data analysis. It is pointed out that the management of the social endowment insurance fund in Wujiang district is fragmented, multi - headed, lack of attention, lack of social supervision, lack of transparency, low payment base, low participation rate, and insurance coverage. There are some problems such as low polarity and serious problem of enterprise arrears. The sustainable development of the fund has the "empty account" of individual account, the aging of the population and the migration of the population, the rising of the pension fund, the lack of value added consciousness and so on. Finally, the Countermeasures are put forward to solve the problems and raise the level of the pension from the system management. To clarify the authority and responsibility of various departments, improve the overall level of endowment insurance, improve the base of the payment of the fund, increase the amount of arrears and pay up, strictly issue the link, make the personal account of the fund, delay the retirement, seek the investment channel, establish the internal control system and establish the information disclosure system. The system and the public supervision system, the establishment of the fund investment risk early warning mechanism. This paper, starting from the actual supervision of the social endowment insurance fund in Wujiang District, uses theoretical research and normative research, literature induction, field investigation, statistical analysis and other methods through the analysis of the status of the social security fund in Wujiang district. And the existing problems to improve the supervision of the Wujiang District Social Security Fund, the aim is to carry out a comprehensive and systematic study of the supervision of the social endowment insurance fund in Wujiang District, so as to provide guidance and feasible suggestions for the future supervision work of the social insurance agency in Wujiang District, and the study of other research social insurance funds in the same time. The purpose of this study is to provide some feasible suggestions for the supervision of social endowment insurance fund and to reduce the risk in the supervision of social insurance fund, and also to the supervision and practice of social insurance fund in Wujiang. This paper has a certain guiding significance. This article is based on Wujiang, taking the real supervision of the social endowment insurance fund in Wujiang as the research object, and the proposed countermeasures and suggestions can be used to guide the practice of supervising the social endowment insurance fund of Wujiang district.

【学位授予单位】：西北农林科技大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F842.67

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