【摘要】：養(yǎng)老保險(xiǎn)是整個(gè)社會(huì)保險(xiǎn)體系最重要的組成部分,而養(yǎng)老保險(xiǎn)持續(xù)健康的物質(zhì)保障則是養(yǎng)老保險(xiǎn)基金。隨著2010年《中華人民共和國(guó)社會(huì)保險(xiǎn)法》的頒布,養(yǎng)老保險(xiǎn)基金的安全更是成為大家關(guān)注的焦點(diǎn)。我國(guó)實(shí)行的是部分積累制養(yǎng)老保險(xiǎn)模式,經(jīng)過(guò)多年積累我國(guó)已建立起了數(shù)額巨大的社會(huì)保險(xiǎn)基金。然而,近年來(lái)我國(guó)養(yǎng)老保險(xiǎn)基金被欺詐現(xiàn)象時(shí)有發(fā)生,嚴(yán)重影響了社會(huì)保險(xiǎn)基金的安全,如何建立有效的反養(yǎng)老保險(xiǎn)基金欺詐法律制度成為亟待解決的問(wèn)題。本文主要運(yùn)用比較分析法以及實(shí)證分析法對(duì)反養(yǎng)老保險(xiǎn)基金欺詐所涉及相關(guān)法律問(wèn)題進(jìn)行了專(zhuān)門(mén)系統(tǒng)的研究。全文共分五部分,具體研究?jī)?nèi)容如下： 第一部分,反養(yǎng)老保險(xiǎn)基金欺詐立法相關(guān)基本理論。本章主要研究有關(guān)養(yǎng)老保險(xiǎn)基金的基礎(chǔ)理論問(wèn)題。對(duì)養(yǎng)老保險(xiǎn)基金的概念,論文從技術(shù)層面和法律層面對(duì)其進(jìn)行了介紹,接著對(duì)養(yǎng)老保險(xiǎn)基金的功能進(jìn)行了簡(jiǎn)要的歸納和說(shuō)明,最后介紹了養(yǎng)老保險(xiǎn)基金的不同分類(lèi)。在此理論基礎(chǔ)上對(duì)養(yǎng)老保險(xiǎn)基金欺詐做出了界定,并闡述了養(yǎng)老保險(xiǎn)基金欺詐的法律性質(zhì)和分類(lèi),和養(yǎng)老保險(xiǎn)基金欺詐的危害。 第二部分,養(yǎng)老保險(xiǎn)基金欺詐的構(gòu)成。論文結(jié)合我國(guó)現(xiàn)行《民法》、《刑法》、《合同法》、《稅法》中有關(guān)欺詐行為的規(guī)定,各地騙保案例的實(shí)證分析,總結(jié)得出養(yǎng)老保險(xiǎn)基金欺詐行為的構(gòu)成要件即：主體和主觀方面、客體和客觀方面。對(duì)以后的相關(guān)立法提供理論基礎(chǔ)。 第三部分,我國(guó)反養(yǎng)老保險(xiǎn)基金欺詐的現(xiàn)狀及存在的主要問(wèn)題。本章主要介紹我國(guó)目前關(guān)于反養(yǎng)老保險(xiǎn)基金欺詐的立法和現(xiàn)狀,以此總結(jié)出國(guó)內(nèi)在這方面存在的問(wèn)題和漏洞。 第四部分,代表性國(guó)家反養(yǎng)老保險(xiǎn)基金欺詐立法制度。本章主要是采用比較分析法介紹了幾個(gè)典型國(guó)家的反養(yǎng)老保險(xiǎn)基金欺詐立法制度的基本情況,通過(guò)比較分析法得出我國(guó)可借鑒經(jīng)驗(yàn)和啟示。 第五部分,我國(guó)反養(yǎng)老保險(xiǎn)基金欺詐法律制度的基本對(duì)策。本章在前幾章研究的基礎(chǔ)上結(jié)合我國(guó)目前養(yǎng)老保險(xiǎn)基金監(jiān)管的具體情況,對(duì)我國(guó)反養(yǎng)老保險(xiǎn)基金欺詐法律制度的構(gòu)建提出具體建議。
[Abstract]:Endowment insurance is the most important part of the whole social insurance system. With the promulgation of the Social Insurance Law of the people's Republic of China in 2010, the security of pension insurance funds has become the focus of attention. Our country implements the partial accumulation system endowment insurance pattern, after many years accumulation our country has established the huge amount of social insurance fund. However, in recent years, the phenomenon of pension fund fraud has occurred frequently in our country, which has seriously affected the security of social insurance fund. How to establish an effective legal system against pension fund fraud has become an urgent problem to be solved. This paper mainly uses comparative analysis and empirical analysis to study the related legal problems of anti-pension fund fraud. This paper is divided into five parts. The specific research contents are as follows: the first part, the basic theory of anti-pension fund fraud legislation. This chapter mainly studies the basic theory question about endowment insurance fund. This paper introduces the concept of pension insurance fund from the technical level and the legal level, then briefly summarizes and explains the function of pension insurance fund, and finally introduces the different classification of pension insurance fund. On the basis of this theory, the author defines pension fund fraud, expounds the legal nature and classification of pension fund fraud, and the harm of pension fund fraud. The second part, the composition of pension fund fraud. This paper combines the current provisions of the Civil Law, the Criminal Law, the contract Law and the tax Law on fraud in China, and an empirical analysis of the cases of fraud and insurance in various parts of the country. It concludes that the constituent elements of pension fund fraud are subject and subjective, object and objective. To provide the theoretical basis for the relevant legislation in the future. The third part, our country anti-endowment insurance fund fraud present situation and the existence main question. This chapter mainly introduces the current legislation and current situation of anti-pension fund fraud in China, and sums up the problems and loopholes in this respect. The fourth part, representative national anti-pension fund fraud legislation system. This chapter mainly introduces the basic situation of anti-pension fund fraud legislation system in several typical countries by means of comparative analysis, and draws lessons from our country's experience and enlightenment. The fifth part, our country anti-endowment insurance fund fraud legal system basic countermeasure. On the basis of the previous chapters, this chapter puts forward some concrete suggestions on the construction of the legal system of anti-pension fund fraud in China, combining with the specific situation of the supervision of the pension insurance fund in our country at present.
【學(xué)位授予單位】：西南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：D922.182.3;F842.6

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