当前位置:主页 > 经济论文 > 保险论文 >

我国社会养老保险基金监管问题研究

发布时间:2019-01-01 15:17
【摘要】:养老保险制度是我国社会保障制度的重要组成部分,是现代经济社会的“稳定器”和“安全网”。养老保险基金作为制度运行的物质保证,它的安全完整直接关系到人民的切身利益和社会的稳定。 目前,随着我国养老保险制度覆盖面的扩大,保障水平的不断提高,基金规模也得到了持续的扩大,它的安全和保值增值得到了越来越多的关注。经过多年的探索,我国在基金监管法律建设和制度建设方面取得一定的成效,,形成了以劳动保障部门行政监管为主,财政监督、审计监督、法律监督、社会监督和内部控制相辅的多头监管模式。但目前我国养老保险基金的监管力量与监管需求仍不匹配,监管不善造成了基金挤占、挪用等违规现象严重;投资收益低,基金贬值缩水;部分企业设法欠缴、漏缴保费;参保人提前退休、冒领养老金等现象,为基金的安全性和充足性带来很大挑战。 我国目前基金监管存在的问题主要有:基金的管理权和监督权没有实现分离,形成了自我监管;法律体系不健全,地方差异大,处罚力度小;严格限量监管限制了基金的市场化运营,投资收益低;基金管理机构缺乏监督制约,管理僵化,效率低。针对目前存在的这些问题,主要从三个方面来完善我国养老保险基金监管体系。首先,完善基金监管法律体系。提高立法层次,重点完善基金在征缴、支付和投资环节的法律建设。其次,完善监管组织体系。从现有组织体系出发,充分发挥制度优势,构建一个以养老保险基金监督委员会为核心的监管体系,保证监管机构的独立性,理顺与人社部门的关系,进行权责的重新划分,构建一个主辅分明、多重监管的基金监管组织结构。再次,从基金投资风险预警机制和信息披露制度两个方面建立养老保险基金风险管理机制。
[Abstract]:The old-age insurance system is an important part of the social security system of our country, and it is the stabilizer and safety net of the modern economic society. As the material guarantee of the operation of the system, the endowment insurance fund has a direct bearing on the vital interests of the people and the stability of the society. At present, with the expansion of the coverage of the old-age insurance system and the continuous improvement of the level of security, the scale of the fund has been continuously expanded, and its security and value preservation and appreciation have been paid more and more attention. After many years of exploration, our country has made certain achievements in the legal construction and system construction of fund supervision, which has resulted in administrative supervision, financial supervision, audit supervision, legal supervision of labor and security departments. Social supervision and internal control supplemented by the multi-supervision model. However, at present, the supervision power of the pension insurance fund in our country is still not matched with the supervision demand. The poor supervision has caused the fund to run out, misappropriated and so on serious illegal phenomenon; the investment income is low, the fund depreciates and shrinks; some enterprises try to fail to pay, miss to pay the premium; The insured person retires early, risks the pension and so on phenomenon, brings the very big challenge to the fund's security and adequacy. At present, the problems of fund supervision in our country are as follows: the management power of fund has not been separated from supervision power, which has formed self-supervision, the legal system is not perfect, the local difference is big, the punishment intensity is small; Strict limited supervision restricts the market-oriented operation of the fund, and the investment income is low; the fund management organization lacks supervision and restriction, the management is rigid, and the efficiency is low. In view of these problems, we improve our pension fund supervision system from three aspects. First, perfect the legal system of fund supervision. Raise the legislative level and focus on improving the legal construction of the collection, payment and investment of funds. Second, improve the regulatory system. Starting from the existing organizational system, giving full play to the advantages of the system, building a supervision system with the pension insurance fund supervision committee as the core, ensuring the independence of the regulatory bodies, straightening out the relationship with the social departments, and redividing the powers and responsibilities. Build a main and auxiliary clear, multi-supervision of the fund regulatory structure. Thirdly, the risk management mechanism of pension insurance fund is established from two aspects: early warning mechanism of fund investment risk and information disclosure system.
【学位授予单位】:山西财经大学
【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10条

1 章萍;严运楼;;政府在养老保险基金监管中的定位[J];财经科学;2008年06期

2 巴曙松;谭迎庆;丁波;;社保基金监管的现状、问题与建议[J];当代经济科学;2007年05期

3 李连友,赵孟华;集中监管还是分散监管——社会保险基金监管组织结构分析[J];湖南社会科学;2004年04期

4 林立;;我国社会保险基金监管研究综述[J];湖北经济学院学报(人文社会科学版);2006年03期

5 巴曙松;谭迎庆;赵晶;丁波;;关于社保基金监管框架的思考[J];金融会计;2007年10期

6 张新民,曹明睿;我国社会保险基金监管法律制度研究[J];江西社会科学;2004年02期

7 刘伟;;市场失灵与社保基金监管[J];科技信息;2006年01期

8 林义;;构建我国社会保险基金监管体系的思考[J];社会保障问题研究;2003年01期

9 刘志新;汪国庆;;论我国养老保险基金监管的模式选择[J];四川经济管理学院学报;2009年02期

10 李珍,刘昌平;论养老保险基金分权式管理和制衡式监督的制度安排[J];中国软科学;2002年03期



本文编号:2397739

资料下载
论文发表

本文链接:https://www.wllwen.com/jingjilunwen/bxjjlw/2397739.html


Copyright(c)文论论文网All Rights Reserved | 网站地图 |

版权申明:资料由用户9e1ba***提供,本站仅收录摘要或目录,作者需要删除请E-mail邮箱bigeng88@qq.com