养老保险基金安全评价研究

发布时间：2018-07-03 05:04

本文选题：养老保险 + 基金　；参考：《武汉大学》2013年博士论文

【摘要】：我国社会保障经历了制度从无到有,覆盖面从小到大,涉及人群从城镇到农村,保障水平从低到高,保障层次从单一到多层次的发展过程。目前,基本形成了覆盖城乡居民的社会保障体系。养老保险是社会保险体系的支柱性制度安排,是社会保障制度中最重要的一环,其完善程度决定着一个国家或地区的社会保障体系建设的成败。基金安全问题是养老保险的首要问题,它不仅决定养老保险制度的健康发展,关系广大参保人员的切身利益,还直接影响着经济发展和社会稳定。可见,养老保险基金是否安全是完善制度和实现价值的核心问题。基于此,本文提出养老保险基金安全评价问题,主要研究内容如下：提出了养老保险基金安全的内涵、形成机制、构成要素与层次结构等理论。养老保险基金安全是为实现养老保险收支平衡目标,对养老保险基金筹集、管理、支付等环节全面统筹和系统管理的总称。养老保险基金安全由基金基础资源安全和基金运行过程安全组成,在基金安全结构作用力下相互融合并产生作用。设计了基于养老保险基金运行过程的基金安全评价指标体系。以养老保险基金运行过程安全为切入点,在深入分析养老保险基金筹集、管理和支付安全影响因素的基础上,采用德尔菲法甄选出养老保险基金安全评价指标,利用模糊层次分析法确定评价指标权重,通过综合指数法计算基金安全指数,最终确定由3维度、9项指标构成的养老保险基金安全评价指标体系。构建了养老保险基金安全监管体系。针对目前养老保险基金安全监管中存在的问题,构建了由安全培育、安全控制和安全监督三个层次的养老保险基金安全监管体系,提出了有针对性和可操作性的对策与建议,推动养老保险基金的安全监管。应用养老保险基金数据进行了实证研究。通过对广东省六市2011年的养老保险基金安全评价和比较分析,进一步验证了养老保险基金安全评价指标体系的可行性。本文围绕养老保险基金安全问题进行了理论、实证、对策及应用研究。养老保险基金安全评价的研究有利于进一步完善养老保险基金安全的理论体系与方法体系,开拓养老保险基金安全研究的新视角,在一定程度上推动社会保障安全理论研究；有利于及时掌握养老保险基金运行现状,发现养老保险基金新风险,提升基金监管水平,为养老保险基金安全监管实践提供指导与建议。
[Abstract]:Our country social security has experienced the development process of system from scratch, coverage from small to large, involving people from urban to rural, the level of security from low to high, the level of security from a single to multi-level development process. At present, basically formed a social security system covering urban and rural residents. The endowment insurance is the pillar system arrangement of the social insurance system, is the most important link in the social security system, its consummation degree determines the success or failure of the social security system construction of a country or region. Fund security is the primary issue of pension insurance. It not only determines the healthy development of pension insurance system, but also directly affects the economic development and social stability. Visible, whether endowment insurance fund is safe is the core question that consummates the system and realizes the value. Based on this, this paper puts forward the security evaluation of pension insurance fund. The main research contents are as follows: the theory of the connotation, forming mechanism, composing elements and hierarchical structure of the security of pension insurance fund is put forward. The security of pension insurance fund is a general name for realizing the goal of balance of income and expenditure of pension insurance, and for the collection, management and payment of pension insurance fund. The security of pension insurance fund consists of the security of fund basic resources and the safety of fund operation process. The index system of fund safety evaluation based on the operation process of endowment insurance fund is designed. Based on the analysis of the factors influencing the security of pension fund raising, management and payment, the safety evaluation index of pension insurance fund is selected by Delphi method. The fuzzy analytic hierarchy process (AHP) is used to determine the evaluation index weight, and the comprehensive index method is used to calculate the fund security index. Finally, the security evaluation index system of pension insurance fund is determined, which is composed of 9 indexes in three dimensions. The security supervision system of endowment insurance fund is constructed. Aiming at the problems existing in the security supervision of the pension insurance fund at present, this paper constructs a security supervision system of the pension insurance fund at the three levels of safety cultivation, safety control and safety supervision, and puts forward some pertinent and operable countermeasures and suggestions. To promote the safety supervision of pension funds. Using the pension fund data to carry out an empirical study. By comparing and evaluating the security of pension fund in six cities of Guangdong Province in 2011, the feasibility of the index system of pension fund safety evaluation is further verified. This paper carries on the theory, the demonstration, the countermeasure and the application research around the endowment insurance fund security problem. The research on the safety evaluation of the endowment insurance fund is conducive to further perfecting the theoretical system and the method system of the security of the endowment insurance fund, opening up a new perspective of the research on the security of the endowment insurance fund, and promoting the theoretical research on the safety of the social security to a certain extent. It is helpful to grasp the current situation of pension insurance fund in time, find new risk of pension insurance fund, improve the level of fund supervision, and provide guidance and advice for the practice of security supervision of pension insurance fund.
【学位授予单位】：武汉大学
【学位级别】：博士
【学位授予年份】：2013
【分类号】：F842.67

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