城乡居民社会养老保险的财政风险及其防范
发布时间：2018-07-29 19:25
【摘要】：城乡居民社会养老保险制度的建立和健全,不仅是保障公民老有所养的需要,也是完善我国社会保障体系的需要,并且关系到我国社会主义和谐社会的发展。工业化、城镇化与人口老龄化正在威胁着城乡居民社会养老保险制度的财政可持续,而保持财政支付能力,维持资金的收支平衡,显得尤为重要。而如何防范与控制养老保险的财政风险,对于解决我国面临的养老问题具有重要的理论与现实意义。本文将养老保险与财政风险相联系,从风险管理的角度对城乡居民社会养老保险的财政风险及其防范进行研究。一是对城乡居保的相关概念进行了界定,并且阐明防范城乡居民社会养老保险财政风险所具有的重要意义以及寻求其理论依据。二是深入分析了城乡居保的财政风险的形成机理,以及导致其财政风险形成的原因。三是对城乡居保的财政风险进行分类识别与确认,为探索中国的城乡居民社会养老保险的财政风险防范措施打下基础。四是根据诱因分析,针对性的提出了以下防范对策:首先是优化财政支出结构,其次是加强基金的管理水平,最后是在法律层面以及操作层面加强对城乡居保运行的制度建设。
[Abstract]:The establishment and perfection of the social old-age insurance system for urban and rural residents is not only the need to ensure that citizens have a sense of security, but also the need to perfect the social security system of our country, and it is related to the development of a harmonious socialist society in our country. Industrialization, urbanization and population aging are threatening the financial sustainability of the social endowment insurance system of urban and rural residents. It is particularly important to maintain the ability of financial payment and maintain the balance of income and expenditure of funds. How to prevent and control the financial risk of endowment insurance has important theoretical and practical significance to solve the pension problems faced by our country. This paper studies the financial risk and prevention of social endowment insurance of urban and rural residents from the angle of risk management. The first is to define the related concepts of urban and rural housing insurance, and to clarify the importance of preventing the financial risks of social endowment insurance for urban and rural residents and to seek its theoretical basis. The second is to analyze the formation mechanism of the financial risk of urban and rural housing insurance, and the causes of the formation of the financial risk. The third is to identify and confirm the financial risk of urban and rural residents' social endowment insurance in order to lay a foundation for exploring the financial risk prevention measures of social old-age insurance for urban and rural residents in China. Fourthly, according to the analysis of inducement, this paper puts forward the following countermeasures: first, optimizing the structure of financial expenditure; secondly, strengthening the management level of the fund; finally, strengthening the system construction of urban and rural housing insurance operation at the level of law and operation.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67;F812
本文编号：2153741
[Abstract]:The establishment and perfection of the social old-age insurance system for urban and rural residents is not only the need to ensure that citizens have a sense of security, but also the need to perfect the social security system of our country, and it is related to the development of a harmonious socialist society in our country. Industrialization, urbanization and population aging are threatening the financial sustainability of the social endowment insurance system of urban and rural residents. It is particularly important to maintain the ability of financial payment and maintain the balance of income and expenditure of funds. How to prevent and control the financial risk of endowment insurance has important theoretical and practical significance to solve the pension problems faced by our country. This paper studies the financial risk and prevention of social endowment insurance of urban and rural residents from the angle of risk management. The first is to define the related concepts of urban and rural housing insurance, and to clarify the importance of preventing the financial risks of social endowment insurance for urban and rural residents and to seek its theoretical basis. The second is to analyze the formation mechanism of the financial risk of urban and rural housing insurance, and the causes of the formation of the financial risk. The third is to identify and confirm the financial risk of urban and rural residents' social endowment insurance in order to lay a foundation for exploring the financial risk prevention measures of social old-age insurance for urban and rural residents in China. Fourthly, according to the analysis of inducement, this paper puts forward the following countermeasures: first, optimizing the structure of financial expenditure; secondly, strengthening the management level of the fund; finally, strengthening the system construction of urban and rural housing insurance operation at the level of law and operation.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67;F812
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