养老保险基金运行中的几个问题探讨

【作者】 江劲松；

【导师】 武玉荣；

【作者基本信息】 首都经济贸易大学 ， 会计学， 2002， 硕士

【摘要】 社会保障是市场经济的产物。社会公民作为市场经济的主体，在按其付出劳动取得劳动报酬的同时，还有权享有其社会公民的剩余劳动。 社会保险是社会保障体系的支柱，养老保险又是社会保险的重要组成部分。企业在竞争浪潮中有兴衰成败，作为社会成员的劳动者的生存条件和生活水平也面临着诸多风险，为了维护社会成员生存权利和提高其生存质量，为了社会的安定，为了创造良好的社会环境促进市场经济健康的稳定发展，为了减轻企业和公司承担的社会责任，完善我国的社会保障体系、建立健全的社会保险体制，已经势在必行。我国社会保障制度改革特别是社会保险改革正处在试验阶段，有很多理论和实践问题有待深入研究和解决。本文试图通过对养老基金运行机制和信息披露的探讨，为社会保险及至社会保障制度的改革做出微薄贡献。更多还原

【Abstract】 The social security is the production of the market-based economy. The social civil are the body of the market-based economy. They have the right which get the rest labor as they get the pay of the labor.The social insurance is the pillar of the social security system. The old age insurance is the important part of the social insurance. The enterprises may be successful or fault on competition. The condition and level of the life faces up to many risks as a social member. For safeguarding the life right and promoting the life level of the social member, for social stable, for getting a good environment which can promote the development of the market-based economy, for lessening the social responsibility Of enterprises and companies. We must perfect the system of the social security and the organization of the social insurance. The reform of Chinese social security system is in the testing step. We want to study and solve many theory and practice problems. The dissertation wants to contribute the reform of the system of the social security and the organization of the social insurance by the way which inquiry the running organization and the information publish of the pension fund.更多还原