企业职工养老保险个人账户产权制度研究

发布时间：2018-06-22 08:39

本文选题：养老保险 + 个人账户　；参考：《福州大学》2014年硕士论文

【摘要】：企业职工养老保险个人账户作为强制性个人养老储蓄账户,具有存续期长、余额大等特点,承担着参保者个人未来养老的主要责任,因此该账户的运行状况一直受到业界内外的广泛关注。然而由于我国养老保险产权制度不规范、个人账户产权界定模糊等问题,导致了养老保险制度异化,使得个人账户运行过程中出现了诸多问题,个人账户产权权益不能够得到很好的保障。如在统筹账户和个人账户混合管理模式下,资金管理者擅自挪用个人账户资金来弥补统筹账户缺口；缴费者在个人账户产权主体缺位的情况下,试图通过各种途径逃避或少缴养老费；政府基金运营部门在没有缴费者监督的压力下,进行权力寻租等等。这种异化既严重损害了个人账户产权效率,又违背了政府建立个人账户、实现社会保障的初衷。因此,本文结合现代产权理论,借鉴域外实践经验,通过对个人账户产权属性定位以及在产权分割、重组中权利分配、监管等问题的分析,希望能够构建起相互制衡的个人账户产权制度,从而保障个人账户制度的良性运行。论文的第一部分主要是运用现代产权理论相关知识对企业职工养老保险个人账户产权的属性作一个清晰的定位,通过解读自个人账户制度建立以来国家颁布的一系列法律、法规,揭示出个人账户产权之私有属性。同时,通过分析个人账户基金的现行管理模式,指出了与其私有属性之间的矛盾。第二部分分析了当前模式下,个人账户产权保护方面存在的问题,主要从财产权保障和制度运行过程中遭遇的道德风险两个方面进行分析,指出企业职工养老保险个人账户产权保护上的种种缺陷。第三部分从产权界定的模糊性、两账混合管理模式的缺陷性以及监管体制的失衡性三个方面论述了个人账户产权保护不力的原因。第四部分主要介绍有关个人账户产权保护的域外经验。以近年来来社会保障制度改革尤其是个人账户制度改革较为成功的两个国家——智利和瑞典为典型,简单分析其在个人账户产权制度方面做得较好的地方,为我国个人账户产权制度的进一步改良提供借鉴思路。文章的最后一部分即第五部分,立足于上述章节的分析,分别从立法层面、制度层面、监管层面对我国企业职工养老保险个人账户产权制度的改进和完善提出建议,为其下一步的改革提供有效思路。
[Abstract]:As a mandatory personal pension savings account, the personal account of enterprise employee pension insurance has the characteristics of long life span and large balance, and bears the main responsibility for the future pension of the insured individual. Therefore, the operating status of the account has been widely concerned within and outside the industry. However, due to the non-standard property right system of the endowment insurance in our country and the vague definition of the property right of the individual account, it leads to the alienation of the pension insurance system, which makes the individual account run with many problems. Individual account property rights and interests can not be well protected. For example, under the mixed management mode of the overall account and personal account, the fund manager misappropriates the funds of the individual account without authorization to make up for the gap of the overall account; if the payer is in the absence of the main body of the property right of the personal account, Try to avoid or underpay pension fees through various ways; the government fund operation departments under the pressure of no payer supervision, rent-seeking power, and so on. This alienation not only seriously damages the efficiency of personal account property rights, but also violates the original intention of government to establish individual account and realize social security. Therefore, combining with the modern property right theory and drawing lessons from the overseas practice experience, this paper analyzes the orientation of the property right attribute of personal account, the distribution of rights in the division of property right, reorganization, supervision and so on. It is hoped that the property right system of personal account can be constructed with mutual checks and balances, so as to ensure the benign operation of personal account system. The first part of the thesis mainly uses the relevant knowledge of modern property right theory to make a clear orientation to the property right attribute of the personal account of the enterprise worker endowment insurance, through the interpretation of a series of laws promulgated by the state since the establishment of the personal account system. Laws and regulations that reveal the private attributes of individual account property rights. At the same time, by analyzing the current management mode of the personal account fund, the contradiction between the personal account fund and its private property is pointed out. The second part analyzes the problems existing in the protection of personal account property rights under the current mode, mainly from two aspects: the protection of property rights and the moral hazard encountered in the process of system operation. This paper points out all kinds of defects in the protection of the property right of the personal account of the enterprise worker's endowment insurance. The third part discusses the reasons for the weak protection of personal account property right from three aspects: the ambiguity of the definition of property right, the defect of the mixed management mode of two accounts and the imbalance of supervision system. The fourth part mainly introduces the overseas experience of personal account property right protection. Taking two countries, Chile and Sweden, which have been more successful in the reform of social security system in recent years, especially in the reform of personal accounts system, as a typical example, a brief analysis of the areas where they have done better in terms of the property rights system of personal accounts, To provide reference ideas for the further improvement of the property right system of personal account in our country. The last part of the article, the fifth part, based on the analysis of the above chapters, respectively, from the legislative level, the system level, supervision level to improve and improve the property rights system of the personal accounts of employees pension insurance in China. For its next step of reform to provide an effective way of thinking.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67

【参考文献】