發(fā)布時間：2018-02-25 03:26

  本文關(guān)鍵詞： 養(yǎng)老保險 保險基金 基金缺口 空賬　出處：《安徽大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：我國養(yǎng)老保險制度是一項關(guān)乎億萬民生、保障職工退休后老年生活的一項福利制度,其宗旨就是以國家行政手段收取保險費(fèi)用來保障退休人員的基本衣食住行。完善我國養(yǎng)老保險體系,既有利于保證勞動群體的可持續(xù)性,促進(jìn)勞動力再生產(chǎn),還有利于提高社會經(jīng)濟(jì)的發(fā)展水平,實現(xiàn)社會的可持續(xù)發(fā)展。因此,加強(qiáng)養(yǎng)老保險基金"空賬"風(fēng)險解決研究,完善我國基本養(yǎng)老保險法律制度,不但有利于緩解人口老齡化帶來的沖擊,保障養(yǎng)老保險體制健康有序的運(yùn)行,而且對于養(yǎng)老保險體制改革的頂層設(shè)計具有一定的理論價值和實踐意義。97年我國養(yǎng)老保險制度進(jìn)行新的改革,摒棄了原有傳統(tǒng)的現(xiàn)收現(xiàn)付制,實行符合當(dāng)下經(jīng)濟(jì)社會發(fā)展的養(yǎng)老保險制度,這項改革是我國社會保障制度前進(jìn)的必然選擇。然而在養(yǎng)老保險制度改革后不久,我國養(yǎng)老保險基金出現(xiàn)了"空賬"問題,基金缺口呈擴(kuò)大趨勢,因此,專家學(xué)者對養(yǎng)老保險基金"空賬"問題進(jìn)行深層次的理論研究,力求解決基金缺口問題。論文主要從我國養(yǎng)老保險歷史發(fā)展進(jìn)程、"空賬"的現(xiàn)狀和產(chǎn)生的原因等方面入手,運(yùn)用歷史分析和比較分析方法,以法學(xué)理論的視角對該"空賬"問題進(jìn)行系統(tǒng)研究。論文分為四個大的板塊,包括養(yǎng)老保險歷史發(fā)展進(jìn)程、"空賬"產(chǎn)生的原因、現(xiàn)有化解"空賬"措施的不足以及具體的完善建議。第一部分首先介紹了職工社會養(yǎng)老保險的一些基本要素,介紹了發(fā)展歷程,引出了我國社會養(yǎng)老保險基金的籌集模式,進(jìn)一步分析社會統(tǒng)籌賬戶和個人賬戶,兩種賬戶采取不同的籌集模式,這意味著"空賬"問題的解決方式必然是不同的。然后引出了我國養(yǎng)老保險的歷史債務(wù)問題,是由于國家實行"視同繳費(fèi)年限"的政策而導(dǎo)致的。進(jìn)而分析了養(yǎng)老保險基金"空賬"所產(chǎn)生的不利后果;第二部分通過對我國養(yǎng)老保險基金"空賬"進(jìn)行法律分析,通過數(shù)據(jù)分析的方法介紹了我國養(yǎng)老保險基金的運(yùn)營現(xiàn)狀,進(jìn)而通過列舉的方式分析了"空賬"產(chǎn)生的原因,指明了國有企業(yè)在改制時所應(yīng)當(dāng)承擔(dān)的歷史責(zé)任,個人賬戶在視同繳費(fèi)年限期間所導(dǎo)致的基金"空賬"以及人口老齡化所帶來的沖擊,這些都表明了我國養(yǎng)老保險基金"空賬"形勢是嚴(yán)峻的;第三部分采用列舉和數(shù)據(jù)分析的方式闡釋了現(xiàn)行化解養(yǎng)老保險基金"空賬"風(fēng)險措施的不足,包括養(yǎng)老保險基金監(jiān)管不力,轉(zhuǎn)持國有股力度不足,實行延遲退休、社會爭議大,企業(yè)年金發(fā)展緩慢等方面。"前途是光明的,道路是曲折的",以上措施的不足都說明了我國養(yǎng)老保險事業(yè)發(fā)展的艱巨性,從另一個角度也體現(xiàn)了國家對勞動者和職工的關(guān)懷,從實例上說明了防范養(yǎng)老保險基金"空賬"的必要性,為"空賬"問題的進(jìn)一步解決提供了寶貴的經(jīng)驗;第四部分,筆者提出了自己的完善意見,從加大財政投入力度、健全養(yǎng)老保險基金管理體系、強(qiáng)化企業(yè)征繳責(zé)任、劃轉(zhuǎn)優(yōu)質(zhì)國有資本充實社�；稹嵭袧u進(jìn)式退休、完善企業(yè)年金制度等方面出發(fā),多角度的提出了可行性建議。
[Abstract]:China's endowment insurance system is a matter of hundreds of millions of people's livelihood, the protection of workers after retirement elderly live in a welfare system, its purpose is to state administrative means to collect insurance costs to ensure the basic basic necessities of life of retirees. Perfecting the endowment insurance system in our country, which helps ensure the sustainability of labor groups, promote the reproduction of labor, and to improve the level of development of social economy, realize the sustainable development of the society. Therefore, to strengthen the pension insurance fund "empty account" to solve risk research, improve the system of basic old-age insurance law of our country, not only conducive to alleviate the impact of the aging population, to ensure the healthy and orderly operation of endowment insurance system, but also for the top-level design of pension insurance system the reform has a certain theoretical value and practical significance of.97 years of China's endowment insurance system for the new reform, abandoned the traditional The PAYG system, carried out in line with the current economic and social development of the endowment insurance system, this reform is the inevitable choice to advance the social security system of our country. However, in the reform of the endowment insurance system shortly after the endowment insurance fund in China appeared in the "empty account", the fund gap is widening, therefore, experts and scholars of the theory the deep research on the endowment insurance fund "empty account", and strive to solve the fund gap problem. The paper mainly from the historical development process of China's endowment insurance, "the status of empty account" and the reasons of using the method of historical analysis and comparative analysis, systematic research on the "empty account" the legal theory perspective. The thesis is divided into four sections, including the historical development of the endowment insurance, "empty account", "empty account" to resolve existing problems and measures of specific suggestions. The first part This paper introduces some basic elements of the social endowment insurance, introduces the course of development, raises the mode of raising China's social pension insurance fund, further analysis of social pooling and individual accounts, two accounts to raise different, which means "empty account" problem is necessarily different. Then the endowment insurance of the history of China's debt problems, because of the state "as the payment period" policy caused. Further analysis of the endowment insurance fund "empty account" arising from the adverse consequences; the second part of our country endowment insurance fund "empty account" legal analysis method, through the analysis of the data of the the operation situation of the endowment insurance fund in China, and then through the list of "empty account", pointed out the historical responsibility of state-owned enterprises should undertake in the restructuring of the personal account The fund caused during the payment period is deemed empty account "and the impact of the aging population. These indicate that China's endowment insurance fund" empty account "situation is serious; the third part explains the current shortage of pension fund to resolve the" empty account "risk measures are enumerated and data analysis methods, including pension fund supervision, transfer of state-owned shares is insufficient, the delayed retirement, social disputes, enterprise annuity develops slowly and so on." the future is bright, the road is tortuous, lack of the above measures are explained by the difficulty of the development of China's endowment insurance business, from another point of view also reflects the national concern for workers and workers, from the example illustrates the prevention of endowment insurance fund "empty account" the necessity of providing valuable experience for the further solve the problem of the empty account "; the fourth part, the author puts forward Their suggestions, from increasing financial investment, perfect the management system of the endowment insurance fund collection, strengthening corporate responsibility, quality transfer of state-owned capital adequacy of social security fund, the implementation of progressive retirement, improve the enterprise annuity system and other aspects, multi angle and put forward feasible suggestions.

【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F842.67

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本文編號：1532847