试点做实后我国养老保险个人账户基金管理模式研究

发布时间：2018-05-29 10:37

本文选题：个人账户 + 管理模式　；参考：《苏州大学》2013年硕士论文

【摘要】：20世纪70年代后，世界各国普遍面临着严峻的人口老龄化趋势，同时养老保险现收现付制遇到严重的财务危机。在OECD（经济合作与发展组织）内，社会保障收入在20世纪60年代为GDP的3%~12%；到70年代后期增长到GDP的7%~23%不等。1因此各国纷纷对其原本实行的养老保险制度进行一系列改革，出现了减轻国家财政压力、强调个人责任及发挥市场机制作用的改革趋势。其中个人账户制度异军突起，成为许多国家改革的主要内容和制度模式，也是今后养老保险制度一种新的趋势。中国的社会养老保险制度也是在这种大的世界背景下建立的，1993年我国第一次提出个人账户制度，在1997年决定建立“统账结合”的养老保险制度，正式将个人账户制度纳入社会保障体系，并在2000年建立了全国社会保障基金理事会。然而，由于转制成本、混账管理导致个人账户一直“空账”运行，为解决“空账”运行的问题，从2001年开始在辽宁试点做实个人账户，截止到2011年年末辽宁、吉林、黑龙江、天津、山西、上海、江苏、浙江、山东、河南、湖北、湖南、新疆等13个省份逐步试点做实企业职工基本养老保险个人账户。随着我国养老保险个人账户（下面简称个人账户）做实的加快，个人账户基金运营管理的安全和效率成为做实后的最大挑战，即我国个人账户基金的管理模式成为一个重要的研究课题。为此作者选择对试点做实后个人账户基金的管理进行探讨是有现实意义的。本文通过介绍中国个人账户制度的发展历程以及最新的试点情况，，借用委托代理理论对个人账户试点做实后出现的一系列管理问题进行分析，在对比分析目前试点做实地区个人账户基金管理现状：省级统一管理（省级集中管理模式）与部分委托中央管理（全国社保基金理事会管理模式）的基础上，结合该理论提出做实后新的个人账户管基金理模式。
[Abstract]:After 1970s, all countries in the world are generally facing a severe trend of population aging. At the same time, the payment and payment system of pension insurance is confronted with a serious financial crisis. In the OECD (Organization for economic cooperation and development), the social security income is GDP 3%~12% in 1960s; and to the 7%~23% of the late 70s to GDP, the 7%~23% is not equal to.1. A series of reforms have been carried out on the old-age insurance system, which has been carried out. The reform trend of reducing the state financial pressure, emphasizing individual responsibility and playing the role of the market mechanism has emerged. The individual account system has become a new trend in the future of the pension insurance system, which has become the main content and system model of many countries' reform. China's social endowment insurance system is also established in this big world background. In 1993, China first proposed the individual account system. In 1997, it decided to establish a "unified account combination" pension insurance system, formally incorporated the individual account system into the social security system, and established the National Social Security Fund Council in 2000. In order to solve the problem of "empty accounts", from 2001 to Liaoning, Jilin, Heilongjiang, Heilongjiang, Tianjin, Shanxi, Shanghai, Jiangsu, Zhejiang, Shandong, Henan, Hubei, Hunan, and other 13 provinces in Liaoning, Jilin, Heilongjiang, Tianjin, Shanxi, Shanghai, Jiangsu, Zhejiang, Shandong, Henan, Zhejiang, Shandong, Henan, Hubei, Henan, Hubei, Henan, Hubei, Henan, Hubei, Henan, Hubei, Henan, Hubei, Henan, Shandong, Shanxi, Shanghai, Zhejiang, Shandong, Henan, Hubei, Hunan, etc. The security and efficiency of the operation and management of individual account fund has become the biggest challenge, that is, the management mode of individual account fund in our country has become an important research topic.
Therefore, it is of practical significance for the author to choose the management of the individual account fund after the experiment. By introducing the development course of the individual account system and the latest pilot situation in China, this paper analyzes a series of management problems that appear after the experiment of individual accounts with the principal-agent theory. On the basis of provincial unified management (provincial centralized management model) and partial central management (National Social Security Fund Board Management Model), a new personal account management model is put forward on the basis of the theory.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67

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