我国养老保险基金监管问题研究
发布时间：2018-08-13 12:50
【摘要】：对于我国参保人员来说，养老保险基金是其“保命钱”，是构成养老保险机制的物质前提，有利于促进我国经济的发展，维护社会的和谐，其安全性影响着参保人员的利益，是国民关注的重大民生问题。虽然我国中央和地方政府在养老保险基金监管方面做了大量工作，并初见成效；但仍存在着政策不完善、管理不规范、监督不到位等问题，，对养老保险基金的安全和可持续运行产生影响。深入探讨养老保险基金监管中的问题及成因，并有针对性地构建有效的监管体系，对于保证养老保险基金专款专用，落实党和国家的方针政策，保持社会安定，促进经济健康、有序地发展，有着十分重要的意义。 本文在文献综述、理论分析的基础上，对我国养老保险基金监管中的问题、成因及对策进行了较为深入的探讨。全文主要包括以下五部分：第一部分，对国内外相关文献进行归纳、总结和评述，确定本文的研究出发点；第二部分是在对概念进行界定的前提下，论述养老保险基金监管的基本理论问题，并运用经济学相关理论对监管实施的必要性进行分析；第三部分对当前我国的养老保险基金在实施监管的过程中所存在的问题以及产生的原因进行了分析；第四部分，对美国、德国等世界发达国家养老保险基金监管模式进行分析和比较；第五部分，在借鉴国内外养老保险基金监管先进经验的基础上，提出加强我国养老保险基金监管的对策建议。 通过研究发现，我国养老保险基金监管中存在着内部业务和财务管理上的薄弱环节、监管上的双向制约机制尚未形成、内外部实施监管还没有形成合力；所有的问题都是因为我国对养老保险基金进行监管所制定的立法滞后，监管制度不完善、地区分离、统筹层次偏低、没有建立信息共享系统等原因造成的。建立健全我国养老保险基金监管体系、完善我国养老保险基金监管机制并设计内外部相互制衡的监管模式是解决问题的有效途径。
[Abstract]:For the insured in our country, the pension insurance fund is its "guaranteed money" and the material premise of the endowment insurance mechanism, which is conducive to promoting the development of our economy and maintaining social harmony, and its security affects the interests of the insured. It is a major livelihood issue of national concern. Although the central and local governments of our country have done a lot of work in the supervision of pension insurance funds and have achieved initial results, there are still problems such as imperfect policies, irregular management, inadequate supervision, and so on. It has an impact on the security and sustainable operation of pension funds. This paper probes into the problems and causes of the supervision of the pension insurance fund, and constructs an effective supervision system in order to ensure the special purpose of the pension insurance fund, to carry out the principles and policies of the Party and the state, to maintain social stability, and to promote the economic health. Orderly development, has a very important significance. On the basis of literature review and theoretical analysis, this paper probes into the problems, causes and countermeasures of pension fund supervision in China. The full text mainly includes the following five parts: the first part, carries on the induction, the summary and the commentary to the domestic and foreign related literature, determines the research starting point of this article; the second part is in carries on the definition premise to the concept, This paper discusses the basic theory of pension insurance fund supervision, and analyzes the necessity of implementing the supervision by using the relevant economic theory. The third part analyzes the existing problems and causes in the process of implementing the supervision of the pension insurance fund in our country; the fourth part, to the United States, The fifth part, on the basis of drawing lessons from the advanced experience of the supervision of the endowment insurance fund at home and abroad, puts forward the countermeasures and suggestions to strengthen the supervision of the pension insurance fund in our country. Through the research, it is found that there are weak links in the internal business and financial management in the supervision of the endowment insurance fund in our country, the two-way restriction mechanism of the supervision has not yet formed, and the internal and external supervision has not formed the resultant force; All the problems are caused by the legislation lag behind, the supervision system is imperfect, the area is separated, the overall planning level is low, and the information sharing system has not been established in our country. The effective way to solve the problem is to establish and perfect the supervision system of endowment insurance fund in our country, to perfect the supervision mechanism of endowment insurance fund in our country and to design the regulatory mode of internal and external checks and balances.
【学位授予单位】：东北师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67
[Abstract]:For the insured in our country, the pension insurance fund is its "guaranteed money" and the material premise of the endowment insurance mechanism, which is conducive to promoting the development of our economy and maintaining social harmony, and its security affects the interests of the insured. It is a major livelihood issue of national concern. Although the central and local governments of our country have done a lot of work in the supervision of pension insurance funds and have achieved initial results, there are still problems such as imperfect policies, irregular management, inadequate supervision, and so on. It has an impact on the security and sustainable operation of pension funds. This paper probes into the problems and causes of the supervision of the pension insurance fund, and constructs an effective supervision system in order to ensure the special purpose of the pension insurance fund, to carry out the principles and policies of the Party and the state, to maintain social stability, and to promote the economic health. Orderly development, has a very important significance. On the basis of literature review and theoretical analysis, this paper probes into the problems, causes and countermeasures of pension fund supervision in China. The full text mainly includes the following five parts: the first part, carries on the induction, the summary and the commentary to the domestic and foreign related literature, determines the research starting point of this article; the second part is in carries on the definition premise to the concept, This paper discusses the basic theory of pension insurance fund supervision, and analyzes the necessity of implementing the supervision by using the relevant economic theory. The third part analyzes the existing problems and causes in the process of implementing the supervision of the pension insurance fund in our country; the fourth part, to the United States, The fifth part, on the basis of drawing lessons from the advanced experience of the supervision of the endowment insurance fund at home and abroad, puts forward the countermeasures and suggestions to strengthen the supervision of the pension insurance fund in our country. Through the research, it is found that there are weak links in the internal business and financial management in the supervision of the endowment insurance fund in our country, the two-way restriction mechanism of the supervision has not yet formed, and the internal and external supervision has not formed the resultant force; All the problems are caused by the legislation lag behind, the supervision system is imperfect, the area is separated, the overall planning level is low, and the information sharing system has not been established in our country. The effective way to solve the problem is to establish and perfect the supervision system of endowment insurance fund in our country, to perfect the supervision mechanism of endowment insurance fund in our country and to design the regulatory mode of internal and external checks and balances.
【学位授予单位】：东北师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67
【参考文献】
相关期刊论文 前7条
1 周斌;宋U
本文编号：2181048
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