我国养老金社会化发放制度优化研究
发布时间：2019-02-21 18:18
【摘要】：社会保障基金是国家通过相关法律法规,充分动员利用社会多方面资源及力量按照不同社会保障项目而设立的专项资金,是国民收入再分配的形式之一,发挥着保障本国公民基本生活和提高国家公共福利水平的作用。作为社会保障基金重要组成部分之一,基本养老保险基金被视为保障广大群众离退休后基本生活的“养命钱”。随着我国社会保险事业的不断发展和推进,基本养老保险覆盖面越来越广,涉及基金的数额也日益增大,关乎人民根本权益和社会稳定的基本养老保险基金成为监督管理的重点和难点。 近年来有关基本养老保险的研究多集中在基金的投资运营及其监管模式方面,对于基金运作的后期环节研究较少,尤其是对养老金稽核和发放所隐含的风险、问题关注不足。养老金发放环节中的违规违法及不合理行为已经给基本养老保险基金的安全和稳定带来很大消极影响,不仅造成数额巨大的基金流失,还极大影响了公平正义的社会风气,违背了社会保障制度的根本目的。面对养老金发放环节呈现出的日益多样化、复杂化的问题,有必要加大稽核力度和监管力度,进一步完善和优化养老金社会化发放,以保障我国基本养老保险制度持续良性发展。 本文按照“发现问题——分析问题——解决问题”的逻辑结构进行论述。首先对选题背景、研究意义、相关研究文献及研究思路等问题作了探讨,阐述养老金社会化发放的基本内涵,回顾了自1984年以来我国养老金收支从企业内部运作到差额统筹、再到全额统筹的发展历程,对当前基本养老保险基金的基金结构、专有账户及相关部门进行系统说明,明晰我国养老金社会化发放的资金来源及发放流程。归纳总结当前我国养老金发放环节存在的主要问题,基于宏观、中观及微观三个层面深入分析了养老金发放环节问题成因,为进一步优化发放制度明确努力方向,并从上层制度设计和发放制度执行两个大的方向提出优化建议。最后,通过对前文分析研究进行总结归纳,提出本文目前研究的局限之处,以期在实践中进一步总结完善本文的研究成果。
[Abstract]:The social security fund is a special fund set up by the state through relevant laws and regulations to make full use of various social resources and forces in accordance with different social security projects. It is one of the forms of redistribution of national income. Play a role in safeguarding the basic life of their citizens and improving the level of national public welfare. As one of the important parts of social security fund, the basic pension insurance fund is regarded as the "life support money" to ensure the basic life of the masses after retirement. With the continuous development and promotion of social insurance in China, the coverage of basic old-age insurance is becoming wider and wider, and the amount of funds involved is also increasing day by day. The basic endowment insurance fund, which is related to the fundamental rights and interests of the people and social stability, has become the focus and difficulty of supervision and management. In recent years, the researches on basic old-age insurance mainly focus on the investment and operation of the fund and its supervision mode, but there is little research on the late stage of the fund operation, especially on the hidden risks of pension audit and payment. The illegal and unreasonable behavior in the process of pension payment has had a great negative impact on the security and stability of the basic pension insurance fund, which not only caused a huge loss of funds, but also greatly affected the social atmosphere of fairness and justice. It runs counter to the fundamental purpose of the social security system. In the face of the increasingly diversified and complicated problems in the payment of pensions, it is necessary to strengthen the auditing and supervision efforts to further improve and optimize the socialized payment of pensions. In order to ensure that China's basic endowment insurance system sustained and benign development. This paper discusses the logical structure of discovering problems-analyzing problems-solving problems. First of all, it discusses the background, significance, research literature and research ideas of the topic, expounds the basic connotation of socialized pension payment, and reviews the pension income and expenditure in China since 1984 from the internal operation of the enterprise to the balance of balance. Then to the whole development course, the paper systematically explains the fund structure, the special account and the relevant departments of the basic pension fund, and clarifies the source of the fund and the process of the socialized distribution of the pension in our country. This paper sums up the main problems existing in the process of pension payment in our country at present, analyzes the causes of the problems in the process of pension payment in depth on the basis of macro, meso and micro levels, and makes clear the direction for further optimization of the payment system. And from the upper system design and the implementation of the distribution system two major direction of optimization suggestions. Finally, by summarizing and summarizing the previous analysis and research, this paper puts forward the limitations of the present research in order to further summarize and perfect the research results in practice.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67
本文编号：2427765
[Abstract]:The social security fund is a special fund set up by the state through relevant laws and regulations to make full use of various social resources and forces in accordance with different social security projects. It is one of the forms of redistribution of national income. Play a role in safeguarding the basic life of their citizens and improving the level of national public welfare. As one of the important parts of social security fund, the basic pension insurance fund is regarded as the "life support money" to ensure the basic life of the masses after retirement. With the continuous development and promotion of social insurance in China, the coverage of basic old-age insurance is becoming wider and wider, and the amount of funds involved is also increasing day by day. The basic endowment insurance fund, which is related to the fundamental rights and interests of the people and social stability, has become the focus and difficulty of supervision and management. In recent years, the researches on basic old-age insurance mainly focus on the investment and operation of the fund and its supervision mode, but there is little research on the late stage of the fund operation, especially on the hidden risks of pension audit and payment. The illegal and unreasonable behavior in the process of pension payment has had a great negative impact on the security and stability of the basic pension insurance fund, which not only caused a huge loss of funds, but also greatly affected the social atmosphere of fairness and justice. It runs counter to the fundamental purpose of the social security system. In the face of the increasingly diversified and complicated problems in the payment of pensions, it is necessary to strengthen the auditing and supervision efforts to further improve and optimize the socialized payment of pensions. In order to ensure that China's basic endowment insurance system sustained and benign development. This paper discusses the logical structure of discovering problems-analyzing problems-solving problems. First of all, it discusses the background, significance, research literature and research ideas of the topic, expounds the basic connotation of socialized pension payment, and reviews the pension income and expenditure in China since 1984 from the internal operation of the enterprise to the balance of balance. Then to the whole development course, the paper systematically explains the fund structure, the special account and the relevant departments of the basic pension fund, and clarifies the source of the fund and the process of the socialized distribution of the pension in our country. This paper sums up the main problems existing in the process of pension payment in our country at present, analyzes the causes of the problems in the process of pension payment in depth on the basis of macro, meso and micro levels, and makes clear the direction for further optimization of the payment system. And from the upper system design and the implementation of the distribution system two major direction of optimization suggestions. Finally, by summarizing and summarizing the previous analysis and research, this paper puts forward the limitations of the present research in order to further summarize and perfect the research results in practice.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67
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