江门市新会区社保费征收的现状分析与对策研究

发布时间：2018-01-27 14:54

本文关键词： 社会保障社会保险费征收　出处：《华南理工大学》2015年硕士论文　论文类型：学位论文

【摘要】：社会保障制度是社会稳定的重要保证,影响到国家民生与发展的大局。社会保险费的征收工作是当前社会保障体系中的重要组成部分,是社会保险基金筹集的首要环节,是社会保障制度能否发挥效用的前提条件。地税部门作为我省社会保险费征收机构,肩负着征集养老、医疗、工伤、生育、失业等险种社会保险费的重要职责,江门市新会区地税部门从2000年1月开始代征社会保险费以来,社保费征收业务从无到有,征收范围逐步扩大,社保费入库数稳步增长。但由于社保费征缴工作是一项复杂的系统工程,涉及地税、社保、财政、劳动保障、银行等多个部门的职责,涵盖了缴费单位和个人的基本资料以及参保缴费情况等方面的大量信息内容,原始的管理方法已远远不能够满足日益增长的征缴业务需要。随着社会主义市场经济体制的不断发展,建立和完善与之相适应并且满足人民群众需求的覆盖面广、多层次、可持续的社会保险征收管理体系势在必行。社会保险费征收机构如何利用公共权力去满足社会保障需求等公共利益的过程值得进行透彻的探究。本文研究以江门市新会区社会保险费征收过程中的存在的问题为切入点,分析制约社会保险费征收发展的因素,剖析其内涵、外延,借鉴国内外学者在社会保险基金征集方面的西方社会保障、绩效管理、顾客导向、博弈等理论,通过自身实践,结合江门市新会区征收社保费的实际状况,从微观视角反映出宏观范围存在的共性问题,进行深入细致研究,为如何建立能够适应市场经济体制和满足社会发展要求的新型社会保险费征缴体制提出建议和对策。笔者主张通过加快配套的政策法规的出台,完善优化征收工作流程、制定更科学合理的参保缴费机制等途径,实现更有效地筹集社会保险费。
[Abstract]:Social security system is an important guarantee of social stability, affecting the overall situation of national livelihood and development. The collection of social insurance premiums is an important part of the current social security system. Is the social insurance fund the primary link, is the social security system whether exerts the premise condition. The local tax department as our province social insurance premium collection organization, shoulders the collection old-age, the medical treatment, the work injury, the birth. Unemployment and other types of social insurance insurance is an important responsibility, Jiangmen Xinhui District since January 2000 the local tax department began to collect social insurance premiums, social security collection business from scratch, the scope of collection gradually expanded. However, the collection of social security fees is a complex system project, involving the responsibilities of many departments, such as local tax, social security, finance, labor security, banks and so on. It covers the basic information of the payer units and individuals, as well as a large amount of information about the insured payment. The original management method is far from being able to meet the increasing demand of the collection business. With the development of the socialist market economy system. To establish and improve the coverage and meet the needs of the people is broad and multi-level. Sustainable social insurance collection and management system is imperative. The process of how to use public power to meet the social security needs and other public interests by social insurance premium collection institutions is worth to be thoroughly explored. This study is based on Jiangmen. The existing problems in the process of social insurance premium collection in Xinhui District are the starting point. This paper analyzes the factors restricting the development of social insurance premium collection, analyzes its connotation and extension, and draws lessons from the western social security, performance management, customer orientation and game theory of social insurance fund collection at home and abroad. Through its own practice, combined with the actual situation of social security collection in Jiangmen Xinhui District, from the micro perspective reflects the common problems in the macro scope, in-depth and meticulous research. In order to establish a new social insurance premium collection system which can adapt to the market economy system and meet the requirements of social development, the author proposes to speed up the introduction of policies and regulations. Perfecting and optimizing the collection process, formulating more scientific and reasonable insurance payment mechanism and so on, so as to raise social insurance premiums more effectively.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D632.1

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