我國(guó)社會(huì)養(yǎng)老保險(xiǎn)基金監(jiān)管問題研究
發(fā)布時(shí)間：2019-01-01 15:17
【摘要】：養(yǎng)老保險(xiǎn)制度是我國(guó)社會(huì)保障制度的重要組成部分，是現(xiàn)代經(jīng)濟(jì)社會(huì)的“穩(wěn)定器”和“安全網(wǎng)”。養(yǎng)老保險(xiǎn)基金作為制度運(yùn)行的物質(zhì)保證，它的安全完整直接關(guān)系到人民的切身利益和社會(huì)的穩(wěn)定。 目前，隨著我國(guó)養(yǎng)老保險(xiǎn)制度覆蓋面的擴(kuò)大，保障水平的不斷提高，基金規(guī)模也得到了持續(xù)的擴(kuò)大，它的安全和保值增值得到了越來越多的關(guān)注。經(jīng)過多年的探索，我國(guó)在基金監(jiān)管法律建設(shè)和制度建設(shè)方面取得一定的成效，，形成了以勞動(dòng)保障部門行政監(jiān)管為主，財(cái)政監(jiān)督、審計(jì)監(jiān)督、法律監(jiān)督、社會(huì)監(jiān)督和內(nèi)部控制相輔的多頭監(jiān)管模式。但目前我國(guó)養(yǎng)老保險(xiǎn)基金的監(jiān)管力量與監(jiān)管需求仍不匹配，監(jiān)管不善造成了基金擠占、挪用等違規(guī)現(xiàn)象嚴(yán)重；投資收益低，基金貶值縮水；部分企業(yè)設(shè)法欠繳、漏繳保費(fèi)；參保人提前退休、冒領(lǐng)養(yǎng)老金等現(xiàn)象，為基金的安全性和充足性帶來很大挑戰(zhàn)。 我國(guó)目前基金監(jiān)管存在的問題主要有：基金的管理權(quán)和監(jiān)督權(quán)沒有實(shí)現(xiàn)分離，形成了自我監(jiān)管；法律體系不健全，地方差異大，處罰力度��；嚴(yán)格限量監(jiān)管限制了基金的市場(chǎng)化運(yùn)營(yíng)，投資收益低；基金管理機(jī)構(gòu)缺乏監(jiān)督制約，管理僵化，效率低。針對(duì)目前存在的這些問題，主要從三個(gè)方面來完善我國(guó)養(yǎng)老保險(xiǎn)基金監(jiān)管體系。首先，完善基金監(jiān)管法律體系。提高立法層次，重點(diǎn)完善基金在征繳、支付和投資環(huán)節(jié)的法律建設(shè)。其次，完善監(jiān)管組織體系。從現(xiàn)有組織體系出發(fā)，充分發(fā)揮制度優(yōu)勢(shì)，構(gòu)建一個(gè)以養(yǎng)老保險(xiǎn)基金監(jiān)督委員會(huì)為核心的監(jiān)管體系，保證監(jiān)管機(jī)構(gòu)的獨(dú)立性，理順與人社部門的關(guān)系，進(jìn)行權(quán)責(zé)的重新劃分，構(gòu)建一個(gè)主輔分明、多重監(jiān)管的基金監(jiān)管組織結(jié)構(gòu)。再次，從基金投資風(fēng)險(xiǎn)預(yù)警機(jī)制和信息披露制度兩個(gè)方面建立養(yǎng)老保險(xiǎn)基金風(fēng)險(xiǎn)管理機(jī)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.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F842.67
本文編號(hào)：2397739
[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.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F842.67
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