本文選題：社會(huì)保險(xiǎn)基金　切入點(diǎn)：政府管理　出處：《遼寧師范大學(xué)》2014年碩士論文

【摘要】：社會(huì)保險(xiǎn)基金監(jiān)管是社會(huì)保險(xiǎn)基金管理的重要內(nèi)容之一,我國(guó)社�；鸨O(jiān)管職責(zé)主要由政府來(lái)承擔(dān)。社保基金的保值增值和安全運(yùn)行是確保我國(guó)社會(huì)保障事業(yè)蓬勃發(fā)展的基礎(chǔ)和前提。充分發(fā)揮政府對(duì)社�；鸬谋O(jiān)管職能,積極應(yīng)對(duì)日益凸顯的社保基金流失和貶值的現(xiàn)狀刻不容緩。為了更好的實(shí)現(xiàn)對(duì)社�；鸬谋O(jiān)管,加強(qiáng)社保基金監(jiān)管中政府角色的研究,就顯得尤為必要。政府的社會(huì)保險(xiǎn)基金監(jiān)管機(jī)構(gòu)要在遵循法制、公正、審慎、科學(xué)原則的前提下,對(duì)基金征繳、支付、結(jié)余、投資運(yùn)營(yíng)、收益等情況,基金監(jiān)管法律框架的構(gòu)建情況,基金監(jiān)管指標(biāo)體系的規(guī)劃設(shè)計(jì)情況,基金管理、經(jīng)辦、運(yùn)營(yíng)機(jī)構(gòu)的日常運(yùn)作情況,及基金安全運(yùn)行的保護(hù)機(jī)制規(guī)劃等情況進(jìn)行監(jiān)督檢查。 我國(guó)社會(huì)保險(xiǎn)基金監(jiān)管體系主要包括行政監(jiān)管、內(nèi)部控制、司法監(jiān)管和社會(huì)監(jiān)督。政府在基金監(jiān)管中應(yīng)承擔(dān)制定法律法規(guī)及相關(guān)制度、建立完善監(jiān)管組織及機(jī)制的責(zé)任。透視近年來(lái)發(fā)生的重大社�；鸢讣�,表明我國(guó)社�；鸨O(jiān)管方面存在如下主要問(wèn)題：一是監(jiān)管制度不完善。主要體現(xiàn)在法律體系不完備,監(jiān)管與運(yùn)營(yíng)分離,監(jiān)管不獨(dú)立三個(gè)方面；二是投資政策不合理。主要體現(xiàn)在投資渠道單一,統(tǒng)籌層次低兩方面；三是內(nèi)部控制不到位。主要體現(xiàn)在內(nèi)控目標(biāo)不明確,越權(quán)管理,內(nèi)部審計(jì)局限,人才培養(yǎng)滯后,內(nèi)控缺乏監(jiān)督檢查和評(píng)價(jià)幾方面；四是基金運(yùn)營(yíng)不透明,監(jiān)管缺位。 政府對(duì)社會(huì)保險(xiǎn)基金安全運(yùn)營(yíng)的監(jiān)管水平,直接影響到社會(huì)保障事業(yè)的發(fā)展和穩(wěn)定。加強(qiáng)對(duì)基金的監(jiān)管,政府應(yīng)從以下四方面入手：一是要完善監(jiān)管制度體系建設(shè),建立健全社會(huì)保障運(yùn)行機(jī)制,確保社會(huì)保險(xiǎn)基金安全、穩(wěn)定、可持續(xù)運(yùn)行；二是合理優(yōu)化投資策略,確�；鸨Ｖ翟鲋担蝗羌訌�(qiáng)社�；鸸芾聿块T的內(nèi)部控制,招用和培養(yǎng)具有專業(yè)知識(shí)技能的管理人才,建立健全相關(guān)內(nèi)控管理制度體系建設(shè),為社�；鸢踩\(yùn)營(yíng)提供有力保障；四是建立全國(guó)統(tǒng)一的標(biāo)準(zhǔn)化信息平臺(tái),確保全國(guó)社保信息互聯(lián)互通,提高基金運(yùn)營(yíng)的透明度和安全度�？傊�,社�；鸬谋O(jiān)管是一項(xiàng)復(fù)雜的系統(tǒng)工程,政府要充分發(fā)揮監(jiān)管職責(zé),從根源上消除社會(huì)保險(xiǎn)基金的安全隱患,真正管好和用好數(shù)額龐大的社會(huì)保險(xiǎn)基金,使其充分發(fā)揮它的社會(huì)保障功能,真正造福百姓。
[Abstract]:The supervision of social insurance fund is one of the important contents of social insurance fund management. The responsibility for the supervision of social security funds in our country is mainly assumed by the government. The maintenance and increment of social security funds and the safe operation of social security funds are the basis and prerequisite for ensuring the vigorous development of social security undertakings in our country, and the government should give full play to its supervisory functions over the social security funds. It is urgent to actively deal with the increasingly prominent loss and depreciation of social security funds. In order to better realize the supervision of social security funds, we should strengthen the research on the role of the government in the supervision of social security funds. It is particularly necessary. The government's social insurance fund supervision agencies should, on the premise of following the legal, fair, prudent and scientific principles, collect, pay, balance, invest and operate the fund, and so on. The construction of the legal framework of fund supervision, the planning and design of the fund supervision index system, the management of the fund, the operation of the fund, the daily operation of the operating organization, and the planning of the protection mechanism for the safe operation of the fund are monitored and checked. The supervision system of social insurance fund in China mainly includes administrative supervision, internal control, judicial supervision and social supervision. From the perspective of the major social security fund cases in recent years, it shows that the main problems in the supervision of social security fund in China are as follows: first, the supervision system is not perfect, which is mainly reflected in the incomplete legal system. The separation of supervision and operation, supervision is not independent of three aspects; second, the investment policy is unreasonable, mainly reflected in the single investment channel, the low level of planning two aspects; third, the internal control is not in place, mainly reflected in the unclear objectives of internal control, ultra vires management, Internal audit is limited, talent training lags behind, internal control lacks supervision, inspection and evaluation; fourth, fund operation is not transparent and supervision is absent. The level of government supervision over the safe operation of social insurance funds has a direct impact on the development and stability of social security undertakings. To strengthen the supervision of social insurance funds, the government should proceed from the following four aspects: first, to improve the construction of the regulatory system, Establish and improve the operation mechanism of social security to ensure the safety, stability and sustainable operation of social insurance funds; second, rationally optimize investment strategies to ensure that the funds maintain and increase their value; third, strengthen the internal control of social security fund management departments. To recruit and train management personnel with professional knowledge and skills, to establish and improve the relevant internal control and management system, to provide a strong guarantee for the safe operation of social security funds; fourth, to establish a unified national standardized information platform, To ensure national social security information connectivity and improve the transparency and security of the fund's operation. In short, the supervision of the social security fund is a complex systems project, and the government should give full play to its supervisory responsibilities. From the root of the social insurance fund to eliminate the security risks, really good management and use of a huge amount of social insurance funds, so that it fully play its social security function, the real benefit to the people.
【學(xué)位授予單位】：遼寧師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：D630;F842.61

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