论社会保险基金的刑法保护

发布时间：2018-03-08 15:25

本文选题：社会保险基金　切入点：统筹基金　出处：《西南科技大学》2017年硕士论文　论文类型：学位论文

【摘要】：目前,社会上针对于社会保险基金的犯罪行为越来越多,且方式不一、手段多样,对此,虽然有司法解释明确了以欺诈、伪造证明材料或者其它手段骗取养老、医疗、工伤、失业、生育等社会保险金或者其他社会保障待遇的属诈骗公私财物的行为,但这规定却不足以规制所有侵害社会保险基金的行为。本文,笔者以侵害社会保险基金的行为作为重点研究对象,行文四章来分析各种行为的表现及刑法上的认定问题,从而,针对某些刑法空白问题提出自己的一些建议和意见。文章第一章为社会保险基金概述。主要阐述了社会保险及社会保险基金的定义、性质及内容等问题。其中,重点分析了社会保险基金的法律属性问题,特别是统筹基金与个人帐户的法律属性问题,笔者通过对比学界各种学说的观点及实践中基金的使用情况,认为社会保险基金中的统筹基金应属国家所有的,但只能专款专用的公共财产,而个人帐户基金是归国家保管、限定条件使用的私人财产。文章第二章为侵害社会保险基金的主要方式及其认定,这里的认定主要是行为的定性问题。本章节根据侵害社会保险基金主体身份的不同,从两大部分分析了侵害社会保险基金的主要方式及认定,一是参保人、第三人或机构侵害社会保险基金的主要方式及认定,其中,重点分析了利用社保卡侵害社会保险基金的行为;二是经办机构及其工作人员侵害社会保险基金的主要方式及其行为的定性,在这部分内容中,针对经办机构及其工作人员占用、挪用社会保险基金的行为,笔者还是从统筹基金和个人帐户出发,认为工作人员占用、挪用社会保险统筹基金的应以贪污罪、挪用公款罪进行定罪处罚,而经办机构实施此类行为的,符合违法运用资金罪的犯罪构成要件。但是,由于个人帐户的私有性,当工作人员占用、挪用的是个人帐户基金时,其占用行为也符合侵占罪的犯罪构成。文章第三章为侵害社会保险基金的司法认定。主要分析阐述了侵害社会保险基金中共犯的认定和着手标准的认定,在共犯的认定中分析了内外勾结骗取社会保险基金共犯的定性和为他人提供虚假证明骗领社会保险基金的定性。在侵害社会保险基金着手标准的认定中,重点阐述了骗取社会保险基金行为的着手标准和占用、挪用社会保险基金行为的着手标准,其中,笔者根据相关学说的分析借鉴,提出了自己对于相关行为着手点的判断。文章第四章为社会保险基金刑法保护的完善。根据前三章的阐述分析,笔者在本章中提出要从两方面来完善刑法对社会保险基金的保护,一是严格行政处罚和刑事处罚的界限,加强部门之间的交流与协作,重点需要完善司法机关的介入时间和程序的问题;二是现有罪名规定内容的完善,主要从明确社会保险基金属性、新增社会保险基金作为相关罪的犯罪对象、明确在相关罪名中列出单位可以作为犯罪主体这三方面来完善。
[Abstract]:At present, the society for the social insurance fund crime more and more, and the way a variety of means, in this regard, although there is a clear judicial interpretation to fraud, forgery proof materials or other fraudulent means pension, medical, work injury, unemployment, maternity and other social insurance or other social security benefits are public fraud the behavior of property, but the rules are not enough to regulate all violations of the social insurance fund. In this paper, the author takes infringement behavior, the social insurance fund as the major research object, cognizance of criminal law and the performance analysis of various behaviors in four chapters on which, in some criminal law blank problems put forward some suggestions and opinions. The first chapter is the overview of the social insurance fund. This paper introduces the definition of social insurance and social insurance fund, the nature of the problem and etc. among them, focus on the analysis of the society The legal attribute of the insurance funds, especially the legal attribute of the insurance funds and personal accounts, the use of views and practice through comparative academic theories in the fund, that fund of social insurance fund should be owned by the state, but only a special public property, and personal account fund to state custody qualification using private property. The second chapter mainly for infringement of social insurance fund and the identification, identification of here are mainly qualitative behavior problems. This chapter according to the violation of the social insurance fund of the different identity, identification from two parts analyzes the main ways of violating social insurance fund and is a the insured person, the main way of third people or institutions violating social insurance fund and finds that among them, focus on the analysis of the social insurance fund to use social security card infringement behavior Two is the main way of qualitative; agency and its staff against the social insurance fund and its behavior, in this part, the agencies and their staff occupy, misappropriate the social insurance funds behavior, the author embarks from the overall fund and individual account, that staff occupy, misappropriate social insurance fund should be the crime of Embezzlement, embezzlement of conviction and punishment, and agencies commit such acts, illegal use of the funds in accordance with the crime. However, due to personal account privacy, when staff occupation, misappropriation of personal account fund is, the occupying is also consistent with the constitution of the crime of embezzlement in the third. Chapter for the infringement of the social insurance fund. This chapter mainly analyzes the judicial cognizance of accomplice against social insurance fund and the standards on the identification, the identification of accomplice In the qualitative analysis of collusion to defraud the social insurance fund and the accomplice for others to provide false evidence of cheating qualitative social insurance funds. How to identify standards in violation of the social insurance fund, focusing on the deception of the social insurance fund to standard and occupation, misappropriation of social insurance fund to standard, which, according to the analysis of the related theory of reference, puts forward the related behaviors to judgment. The fourth chapter is the improvement of the social insurance fund. According to the criminal law protection on the analysis of the first three chapters, the author puts forward to perfect the criminal law protection of the social insurance fund from two aspects, one is the strict limits of administrative punishment and criminal punishment, exchanges and strengthen cooperation between departments, focus on the need to improve the judicial intervention time and procedural issues; two is the contents stipulated in the existing charges The improvement is mainly from the following aspects: defining the nature of the social insurance fund, adding the social insurance fund as the object of the related crime, making clear that three aspects can be perfected in the related charges.

【学位授予单位】：西南科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D924.3;D922.182.3

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