【摘要】：城鄉(xiāng)居民社會養(yǎng)老保險制度的建立和健全,不僅是保障公民老有所養(yǎng)的需要,也是完善我國社會保障體系的需要,并且關系到我國社會主義和諧社會的發(fā)展。工業(yè)化、城鎮(zhèn)化與人口老齡化正在威脅著城鄉(xiāng)居民社會養(yǎng)老保險制度的財政可持續(xù),而保持財政支付能力,維持資金的收支平衡,顯得尤為重要。而如何防范與控制養(yǎng)老保險的財政風險,對于解決我國面臨的養(yǎng)老問題具有重要的理論與現(xiàn)實意義。本文將養(yǎng)老保險與財政風險相聯(lián)系,從風險管理的角度對城鄉(xiāng)居民社會養(yǎng)老保險的財政風險及其防范進行研究。一是對城鄉(xiāng)居保的相關概念進行了界定,并且闡明防范城鄉(xiāng)居民社會養(yǎng)老保險財政風險所具有的重要意義以及尋求其理論依據(jù)。二是深入分析了城鄉(xiāng)居保的財政風險的形成機理,以及導致其財政風險形成的原因。三是對城鄉(xiāng)居保的財政風險進行分類識別與確認,為探索中國的城鄉(xiāng)居民社會養(yǎng)老保險的財政風險防范措施打下基礎。四是根據(jù)誘因分析,針對性的提出了以下防范對策:首先是優(yōu)化財政支出結(jié)構(gòu),其次是加強基金的管理水平,最后是在法律層面以及操作層面加強對城鄉(xiāng)居保運行的制度建設。
[Abstract]:The establishment and perfection of the social old-age insurance system for urban and rural residents is not only the need to ensure that citizens have a sense of security, but also the need to perfect the social security system of our country, and it is related to the development of a harmonious socialist society in our country. Industrialization, urbanization and population aging are threatening the financial sustainability of the social endowment insurance system of urban and rural residents. It is particularly important to maintain the ability of financial payment and maintain the balance of income and expenditure of funds. How to prevent and control the financial risk of endowment insurance has important theoretical and practical significance to solve the pension problems faced by our country. This paper studies the financial risk and prevention of social endowment insurance of urban and rural residents from the angle of risk management. The first is to define the related concepts of urban and rural housing insurance, and to clarify the importance of preventing the financial risks of social endowment insurance for urban and rural residents and to seek its theoretical basis. The second is to analyze the formation mechanism of the financial risk of urban and rural housing insurance, and the causes of the formation of the financial risk. The third is to identify and confirm the financial risk of urban and rural residents' social endowment insurance in order to lay a foundation for exploring the financial risk prevention measures of social old-age insurance for urban and rural residents in China. Fourthly, according to the analysis of inducement, this paper puts forward the following countermeasures: first, optimizing the structure of financial expenditure; secondly, strengthening the management level of the fund; finally, strengthening the system construction of urban and rural housing insurance operation at the level of law and operation.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F842.67;F812

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