【作者】 杨莉；

【导师】 徐卫东；

【作者基本信息】 吉林大学 ， 民商法学， 2004， 硕士

【摘要】 养老保险制度是社会保障制度的重要内容。世界上许多国家都通过立法建立了养老保险制度，它为劳动者老有所养提供了法律保障。而作为发展中国家的中国，一方面面临着日益严重的老龄化与经济发展相对滞后的矛盾问题，使我国面临“未富先老”的压力；另一方面中国经济体制的转轨，使原有的养老保险制度已不适应，迫切要求建立新的养老保险制度。养老保险基金是养老保险制度中的核心内容，本文旨在从法律的角度来研究我国养老保险基金的若干问题。 本文共分四个部分。 第一部分，对养老保险基金筹资的立法模式进行探讨。关于养老保险基金筹资的立法模式，目前国际上通行的做法主要有三种基本模式：现收现付式、完全积累式和部分积累式。根据对这三种模式的分析，这三种模式各有优缺点。现收现付式的基金筹集比较低，短期内社会保险负担较轻，不受利率变动和通货膨胀的影响，也不存在基金的保值增值问题，但由于这种方式没有必要的积累，所以对人口趋于老龄化和其他情况带来的社会风险难以抵御。完全积累式能够积累大量基金，使退休人员的生活有了稳定的保证，但这种方式受利率和通货膨胀的影响最大，基金保值增值的压力巨大，企业负担过重，而且基本上没有互济功能。部分积累式是将现收现付和完全积累两种模式结合起来的一种模式，既能满足一定时期内的养老保险基金支出，又留有一定的资金积累，同时既有当代人之间的互济，又有代际间的互济，缺点是受利率变动和通货膨胀的影响较大。显然，目前我国确立的部分积累模式是一种正确的选择。 在养老保险基金征缴方式上，我国目前实行的是养老保险费制，但在理论界中一直存在费税之争，原因是我国养老保险基金一直存在收缴难的问题，主张费改税的学者强调通过税收的强制性来解决出现的问题。但笔者更赞同缴费方式。因为首先养老保险金的征缴并不取决于是否以税收的形式，而是取决于国家立法及执法的力度;其次，养老保险个人账户资金归个人所有，不属于国家财产，而以税收的形式筹集的资金应属国家财产，这与养老保险基金和个人账户基金的性质相矛盾;再次，如果征收养老保险税，要求在全国统一税率，不利于经济落后地区的发展。 第二部分，讨论了养老保险基金投资运营的法律制度问题。首先，从通货膨胀对养老保险基金的影响，从养老保险待遇调整原则的内在要求，从人口老龄化的压力，从制度设计缺陷上，从隐性债务的客观要求等五个方面分析了养老保险基金投资运营的必要性。其次，论述了养老保险基金投资运营应遵循的法律原则，即安全性原则、盈利性原则和流动性原则。再次，分析了我国养老保险基金投资运营的主要问题是投资渠道过于单一，使养老保险基金难以保值增值。最后，探讨了养老保险基金投资运营的国际经验。通过对各国做法的比较，得出组合投资是养老保险基金投资的发展方向。 第三部分，对我国养老保险基金现行监管模式进行了评析。首先探讨了管理模式，就养老保险基金管理模式而言，主要有以下几种:由社会保险局成立资金运用机构，直接管理运用;成立社会保险银行，由社会保险银行对养老保险基金管理和投资运用;交由投资基金管理公司管理运用。在养老保险基金管理模式的立法问题上，我们主张第三种模式，即交给投资基金管理公司。因为第一，投资基金管理公司属于信托业，而我国目前己经出台了《信托法》，实施这种模式有着明确的法律依据;第二，市场化要求基金运营机构从基金经办机构中独立出来，世界上的多数国家都将养老基金交付信托管理;第三，与国际接轨的需要，特别是中国加入盯0后在保险业方面做出了开放承诺，竞争的需要客观上要求基金在管理方式上与国际接轨。接下来，分析了监督模式，对我国养老保险基金监管制度中存在的问题进行了评析。存在的主要问题是国家没有建立起养老保险基金的监督框架，没有实现“政事分离”，基金管理透明度低等。从我国目前的情况看，养老保险基金监管采取了严格监管模式，但随着养老保险事业的发展，逐步放松管制，实行审慎性监管制度是必然趋势。就其监管的法律内容而言，应当包括市场准入制度、资产分离制度、投资限制制度、基金风险预警制度、中央基金再保险制度等。基金监管的手段应包括信息披露制度、外部保管人制度、外部审计制度、费用限制制度等。 第四部分，对我国养老保险基金的法律制度进行了构想。首先，从科学确定养老金标准、加强养老保险基金的管理、健全养老金待遇的调整机制、适当提高法定退休年龄、保险人权利与义务及养老保险法律责任等方面对养老保险基金相关法律制度的完善提出了具体的操作方法和制度规定。其次，主张建立公务员养老保险基金的法律制度。其基本思路是要建立国家公务员养老保险基金，实行社会统筹与个人账户相结合，坚持公务员养老保险金待遇从优的原则，建立公务员养老金待遇与物价和经济发展相适应的调节机制，保证离退休国家工作人员基本生活的稳定和逐步提高。再次，强调健全养老保险基金经营管理体制，实行“政事分开”的养老保险基更多还原

【Abstract】 Endowment insurance system is the key content of social security system. Many countries around the world have set up endowment insurance system through legislation, which offers life security for the workers when they grow older. Being a developing country, on the one hand, China face the increasingly serious aging trend and the relevant delay of economic development, which make us confront the pressure of "getting old before rich"; on the other, with the great change in China’s economic structure, the old endowment insurance system is no longer suitable, so a new one is expected to be set up. Endowment insurance fund is the key content of endowment insurance system, in this thesis, I intend to study several problems about the endowment insurance fund in view of law.There are four parts in this thesis.The first part, discuss something about legislative model of endowment insurance fund. There are three basic models: cash basis accounting, whole-accumulation model and part-accumulation model, all of which have both advantages and disadvantages. Cash basis accounting takes fewer accumulation fund, requires lighter social insurance cares in a short time, it is invulnerable to the change of interest rate and inflation, nor does it have matters of inflation-proof and appreciation. But as this pattern has no necessary accumulation, it can hardly bear the social risks result in aging trend of the population and other situations. Whole-accumulation model can accumulate large amount of fund, ensure a stable life standard for the retired, but it is easily affected by the change of interest rate and inflation, which would lay great pressure on inflation-proof and appreciation of the fund, and consequently produce big burden on enterprise, nor does it have any mutual benefit functions. Part-accumulation model is the combined one of the former two, which can both meet the expenditure of endowment insurance fund in a short period of time and remains some accumulation; meanwhile, it not only has mutual benefit function among the people of the same age, but also available for those of different ages. But it is easily affected by the change of interest rate and inflation. So obviously it is a right choice that we adopt part-accumulation in China.In the collection of endowment insurance fund, China carries out the endowment insurance fee system at present. In the theoretical circle, there remains the fight between matters of fee and tax, which is the result of the fact that it has been difficult in collection of endowment insurance fund. Scholars, who advocate that fee be replaced by tax, insist on solving the matter by the compulsory of taxation. But I prefer to fee, and I have some reasons for the opinion: firstly, the collection of endowment insurance fund is not decided by the form of taxation, but depends on the effect of state legislation and its execution; secondly, the private account fund of endowment insurance is owned privately, it doesn’t belong to the state property, but the collected fund through taxation belongs to, which is incompatible with the character of endowment insurance fund and private account fund; thirdly, it requires a uniform tax rate all around the country to collect endowment insurance fund, which will do no good to the backward areas in economic development.The second part discusses the problems about law system of endowment insurance fund invested in operation. Firstly, analyze the necessity of endowment insurance fund invested in operation from the following aspects, i.e.: affects of inflation on endowment insurance fund, the internal demand of adjustment principle of endowment insurance treatment, the pressure of aging trend, flaws in system and the objective requirements of hidden debt. Secondly, discuss laws by which endowment insurance fund abide that invested in operation, i.e. principle of security, principle of benefit and principle of flow. Thirdly, figure out that the main problem of endowment insurance fund, in investment operation, is the unitary investment channel, which make it更多还原