论养老保险个人账户基金的法律监管

发布时间：2018-06-18 22:31

本文选题：个人账户 + 监管　；参考：《西南政法大学》2014年硕士论文

【摘要】：我国养老保险基金由两部分组成：社会统筹基金和个人账户基金，而个人账户基金是养老保险基金的主要组成部分。个人账户基金的资产安全和保值增值是经济社会健康、稳定、可持续发展的有力保障，关系到国家和社会的稳定。自2000年至今,全国各地共发生社保基金被挪用、侵占的案件上百起，涉案金额两百亿左右，导致的后果不仅仅是社保基金资产的流失，更严重的是投保人的利益受到巨大的损害，个人账户基金法律监管存在的问题也渐渐浮出水面。监管体系的滞后及资本市场的高速发展，意味着个人账户基金投资运营的风险也在不断提高，基金保值增值的压力也在加大。笔者认为，为了保证个人账户基金的运营安全，减小人口老龄化对我国社会保障制度的巨大压力，应该进一步加强和完善个人账户基金法律监管。从个人账户基金监管体制来看，我国各级劳动保障行政部门拥有个人账户基金管理和监督的双重职能，身兼政策制定、投资运营、监督管理等职。另外，财政、税务、审计等部门的加入，导致监管部门职能交叉重叠，监管主体独立性不足。我国从20世纪90年代才开始以法学的角度研究个人账户基金的监管、投资运营及增值保值等问题，但是这些研究只是侧重某一方面，并且有的研究脱离了实际，缺乏系统性和全面性，一些研究成果也不具有可行性和操作性。笔者通过经济法学的视角，分析我国个人账户基金法律监管的现状，学习国外个人账户基金法律监管实践成果，进一步完善我国个人账户基金法律监管体系。本文由四个部分组成：第一部分，主要是对个人账户基金法律监管基本理论的介绍，包括养老保险个人账户制度的概念、特征，个人账户基金监管相关法律制度，个人账户基金法律监管模式，最后对个人账户基金的管理和运营中存在的风险进行全面的分析，得出个人账户基金监管的必要性。第二部分，主要介绍我国个人账户基金法律监管存在的问题，包括监管法律体系不健全，监管主体独立性不足、欠缺专门监督机制，基金管理透明度低、信息化建设滞后，社会监督成缺位状态，个人账户基金相关监管制度存在的问题等五个方面。第三部分，主要介绍新加坡的中央公积金制度和智利的养老金制度，通过分析两国养老保险制度，总结个人账户基金监管经验，结合我国实际，为我国的个人账户基金监管法律制度的建立和完善提供借鉴。第四部分，主要从个人账户基金监管法律体系、组织体系、制度体系以及建立现代化的监管信息系统等四个方面，，对如何完善我国个人账户基金法律监管体系提出可行性建议。
[Abstract]:The pension insurance fund in our country consists of two parts: the social overall plan fund and the individual account fund, and the personal account fund is the main part of the pension insurance fund. The personal account fund's asset security and value preservation and increment are the strong guarantee of the economic and social health, stability and sustainable development, which is related to the stability of the country and society. Since 2000, social security funds have been misappropriated in all parts of the country, and hundreds of cases involving about 20 billion dollars have been involved. The consequences are not just the loss of social security fund assets. What is more serious is that the interests of the insured have been greatly damaged, and the problems in the legal supervision of personal account funds have gradually surfaced. The lag of the supervision system and the rapid development of the capital market mean that the risk of investment and operation of personal account funds is also increasing, and the pressure of maintaining and increasing the value of funds is also increasing. The author thinks that in order to ensure the operation safety of personal account fund and reduce the huge pressure of population aging on our social security system, we should further strengthen and perfect the legal supervision of personal account fund. From the perspective of the supervision system of personal account funds, the administrative departments of labor security at all levels of our country have the dual functions of personal account fund management and supervision, and they are also in the positions of policy making, investment and operation, supervision and management, and so on. In addition, the addition of finance, tax, audit and other departments lead to overlapping regulatory functions and insufficient independence of regulatory bodies. Since the 1990s, China began to study the supervision, investment and value preservation of personal account funds from the perspective of law. However, these studies only focus on one aspect, and some studies are divorced from the reality. Lack of systematization and comprehensiveness, some research results are not feasible and operational. From the perspective of economic law, the author analyzes the current situation of legal supervision of personal account funds in China, studies the practical results of legal supervision of personal account funds in foreign countries, and further improves the legal supervision system of personal account funds in China. This paper is composed of four parts: the first part, mainly introduces the basic theory of the legal supervision of the personal account fund, including the concept, the characteristic, the related legal system of the supervision of the personal account fund of the endowment insurance, Finally, the author makes a comprehensive analysis of the risks existing in the management and operation of the personal account fund, and concludes the necessity of the supervision of the individual account fund. The second part mainly introduces the problems existing in the legal supervision of personal account fund in our country, including the imperfect legal system of supervision, the lack of independence of the subject of supervision, the lack of special supervision mechanism, the low transparency of fund management and the lag of information construction. There are five aspects: the absence of social supervision and the problems in the supervision system of personal account fund. The third part, mainly introduces the central provident fund system in Singapore and the pension system in Chile, through the analysis of the pension insurance system of the two countries, summarizes the personal account fund supervision experience, combined with the reality of our country. To provide reference for the establishment and perfection of the legal system of personal account fund supervision in our country. The fourth part, mainly from the personal account fund supervision legal system, the organization system, the system and the establishment modernized supervision information system, puts forward the feasibility suggestion to how to consummate our country personal account fund legal supervision system.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67;D922.284

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