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中国社会保障基金运营安全性监管研究

发布时间:2018-05-13 07:47

  本文选题:社保基金 + 监管 ; 参考:《江西财经大学》2012年硕士论文


【摘要】:伴随着我国2020年人口老龄化高峰期的到来,社会保障普及面日益广泛,相应的社会保障基金的支出也将日益繁重,我国现有的社会保障制度将面临着严峻的考验。所以应加强社保基金的安全运营监管显得尤为重要。近些年来,随着社会保障基金的积累周期加长和基金规模逐渐扩大,基金的安全性监管问题已经成为我国学术界和社会各部门密切关注的一个重大课题,如何完善社保基金运营的安全机制就显得更为突出。在如今复杂的社会经济条件下,使社保基金在安全的前提下实现其利益最大化以及社会保障基金实现其保值增值等,这些都是各界关注的重大话题。 本文就社保基金安全运营监管中出现的一些问题进行了分析,然后就这些问题产生的原因,并对其前景进行了系统论述。通文共由五个部分构成。 第一部分主要介绍了本文的选题背景和选题的意义、国内外的研究现状、研究方法和内容,以及本文的特点和创新点。 第二部分是社保基金的安全运营监管相关理论概述。本部分主要介绍了:对社保基金定义的阐述,基金具备的特点;社会保障基金运营监管的定义、分类和实施;社会保障基金运营监管的目标。其中,社会保障基金运营监管的目标是本章的重点。本文认为,社会保障基金运营监管的目标一是为了维护劳动者的合法权益,二是确保基金的安全、完整。 第三部分是对我国社会保障基金运营安全性监管的分析。通过相关数据可知我国近十几年社保基金运营的现状及存在问题:社保基金运营中存在着运营机构和监督机构相分离的情况;社保基金监管机构缺乏定期的审计和监督;我国社保基金管理的体制的不完善、监管能力的不足;社保基金运营机构缺少合理的内部控制等问题。本部分主要对前述问题加以展开分析。 第四部分是论述了国外社会保障基金运营安全性监管以及这些经验对中国的借鉴。美国联邦局对社保基金的投放持非常谨慎的态度,社保基金一般不投放于普通市场运营,美国基金经办机构对基金的安全性放在首位。智利政府对基金投资中严格把关,起监督作用。新加坡通过把社保基金集中投资的“中央公积金”模式也使社保基金得到了有效的保值增值。从这些成功经验可以看出,社保基金是否安全运行,关键看基金帐户上的存款能否有效地保值增值。并从这几个国家的成功经验中提炼出许多对中国社保基金安全运营监管中有益的经验借鉴。 第五部分是对社保基金运营机构的认定、对社保基金投资决策的监督、建立健全的基金风险检测预警体系和对社保基金不良资产清收的监管做了论述,进而对我国社保基金运营的安全性提出了完善构想和展望。认为我国社保基金运营的安全性监管不是非常全面,需要更进一步的规划。
[Abstract]:With the arrival of the peak period of population aging in 2020, the popularization of social security is becoming more and more extensive, and the expenditure of the corresponding social security fund will become increasingly onerous. The existing social security system of our country will face a severe test. Therefore, it is particularly important to strengthen the safety operation supervision of social security fund. In recent years, with the increase of the accumulation period of social security fund and the gradual expansion of the fund scale, the security supervision of the fund has become a major issue that the academic circles and social departments pay close attention to. How to improve the social security fund operation security mechanism is more prominent. Under the complicated social and economic conditions, the social security fund can realize its benefit maximization under the premise of safety, and social security fund realize its value and increment. These are the major topics concerned by all walks of life. This paper analyzes some problems in the supervision of the safety operation of social security fund, and then discusses the causes of these problems and the prospect of these problems. The general text consists of five parts. The first part mainly introduces the background of this paper and the significance of the topic, domestic and foreign research status, research methods and content, as well as the characteristics and innovation of this paper. The second part is the social security fund safety operation supervision related theory summary. This part mainly introduces the definition of social security fund, the characteristics of social security fund, the definition, classification and implementation of social security fund operation supervision, and the goal of social security fund operation supervision. Among them, the goal of social security fund operation supervision is the focal point of this chapter. This paper holds that the aim of social security fund operation and supervision is to safeguard the legitimate rights and interests of workers and to ensure the safety and integrity of the fund. The third part is the analysis of social security fund operation safety supervision. Through the relevant data, we can know the current situation and existing problems of social security fund operation in China in the past ten years: the operation of social security fund is separated from the supervision organization, the supervision organization of social security fund lacks regular audit and supervision; China's social security fund management system is not perfect, the supervision ability is insufficient, the social security fund operation organization lacks reasonable internal control and so on. This part mainly carries on the analysis to the above question. The fourth part discusses the foreign social security fund operation safety supervision and the experience to China. The Federal Bureau of the United States is very cautious about the investment of social security funds, which are generally not invested in the general market operation. Chile government to fund investment in strict control, play a supervisory role. Singapore's "central provident fund" model, which centralizes investment in social security funds, has also effectively maintained and increased the value of social security funds. It can be seen from these successful experiences that whether the social security fund is safe or not depends on whether the deposit in the fund account can effectively maintain and increase its value. From the successful experiences of these countries, many useful experiences on the safety operation and supervision of China's social security fund are extracted. The fifth part is the identification of social security fund operating institutions, the supervision of social security fund investment decisions, the establishment of a sound fund risk detection and early warning system and the supervision of social security fund non-performing assets clearing and collection. Then put forward the perfect conception and prospect to the security of social security fund operation in our country. It is considered that the safety supervision of social security fund operation in China is not very comprehensive and needs further planning.
【学位授予单位】:江西财经大学
【学位级别】:硕士
【学位授予年份】:2012
【分类号】:F842.6

【参考文献】

相关期刊论文 前1条

1 周长进;李娅;;社会保障基金安全运用研究[J];法治论丛(上海政法学院学报);2007年03期



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