城乡居民养老保险基金监管的问题及对策研究

发布时间：2018-06-07 10:22

本文选题：城乡居民养老保险基金监管 + 基金监管体系　；参考：《湘潭大学》2014年硕士论文

【摘要】：2014年2月国务院决定，建立统一的城乡居民养老保险制度,将已经实现基本覆盖的新型农村社会养老保险和城镇居民社会养老保险合并，在全国范围内统一实施。随着城乡居民养老保险制度覆盖面的扩大，累积基金数额不断增长，面对如此数额庞大的城乡居民养老保险基金，，如何实施有效的监督管理以确保基金的完整和安全，保证参保居民利益不受损害，对城乡居民养老保险制度的稳定、社会经济的可持续发展及参保居民未来的保障都有着至关重要的意义。本文从城乡居民养老保险基金监管现状入手，探讨分析存在的问题，并借鉴国外基金监管经验，结合我国的实际情况，对城乡居民养老保险基金监管提出对策建议。本文首先介绍了城乡居民养老保险基金监管的重要性、主要内容、基金监管体系等基本理论，并阐述了与城乡居民养老保险基金监管相关的理论；然后提出了城乡居民养老保险基金监管存在的问题，并对原因进行了分析；总结了当前国际社会保险基金监管的主要模式及发展趋势，借鉴国际社会保险基金监管的丰富经验并结合我国国情，提出健全与完善城乡居民养老保险基金监管的对策。主要研究内容有：如何加强城乡居民养老保险基金监管的法制建设，制定有针对性的监管法律，并完善信息披露制度及基金反欺诈法等相关法律，确保城乡居民养老保险基金监管有法可依，有法必依；如何完善当前城乡居民养老保险基金监管体系，加强权力机关监督、审计监督和社会监督，拆分城乡居民养老保险基金的投资管理权和监管权，防止基金在管理及运营过程中遭遇违规操作，确保基金安全；如何优化城乡居民养老保险基金的方式及手段，加快电子化监管建设、提高监管人员素质的同时，建立信息公开平台，创新社会监督方式。其中，对城乡居民养老保险基金监管体系的完善，是城乡居民养老保险基金监管体制改革的重中之重，也是本文重点研究的对象。
[Abstract]:In February 2014, the State Council decided to establish a unified old-age insurance system for urban and rural residents. The new type of rural social old-age insurance, which has already been basically covered, will be merged with the urban and rural residents' social old-age insurance, which will be implemented uniformly throughout the country. With the expansion of the coverage of pension insurance system for urban and rural residents, the amount of accumulated funds is increasing. In the face of such a large amount of pension insurance funds for urban and rural residents, how to implement effective supervision and management to ensure the integrity and safety of the fund, It is of great significance for the stability of urban and rural residents' pension insurance system, the sustainable development of social economy and the future protection of residents to ensure that the interests of the insured residents are not damaged. Starting with the present situation of the supervision of urban and rural residents' pension insurance funds, this paper discusses and analyzes the existing problems, and draws lessons from the experience of foreign funds supervision, and combines the actual situation of our country, and puts forward some countermeasures and suggestions for the supervision of urban and rural residents' pension insurance funds. This paper first introduces the importance of the supervision of urban and rural residents pension insurance fund, the main content, the fund supervision system and other basic theories, and expounds the relevant theories related to the supervision of urban and rural residents pension insurance fund; Then it puts forward the problems existing in the supervision of urban and rural residents' pension insurance fund, and analyzes the reasons, summarizes the main models and development trends of the current international social insurance fund supervision. Referring to the rich experience of international social insurance fund supervision and combining with the national conditions of our country, this paper puts forward some countermeasures to perfect and perfect the supervision of urban and rural residents' pension insurance fund. The main research contents are as follows: how to strengthen the legal construction of the supervision of urban and rural residents' pension insurance funds, to formulate targeted regulatory laws, and to improve the information disclosure system and the fund anti-fraud law and other relevant laws, To ensure that the supervision of pension insurance funds for urban and rural residents is governed by laws and laws; how to improve the current supervision system of pension insurance funds for urban and rural residents, and how to strengthen supervision by power organs, audit supervision and social supervision, To split up the investment management and supervision rights of urban and rural residents' pension insurance funds, to prevent the fund from meeting irregularities in the course of management and operation, and to ensure the safety of the funds; how to optimize the ways and means of urban and rural residents' pension insurance funds, Speed up the construction of electronic supervision, improve the quality of supervisors, at the same time, establish an open information platform, and innovate the way of social supervision. Among them, the perfection of the supervision system of urban and rural residents' pension insurance fund is the most important part of the reform of the supervision system of urban and rural residents' pension insurance fund, and is also the object of this paper.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67

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