基本养老保险基金安全机制研究

【作者】 桂莉；

【导师】 王晶； 王树新；

【作者基本信息】 首都经济贸易大学 ， 劳动经济， 2005， 硕士

【摘要】 基本养老保险是社会保障体系的重中之重,基本养老保险制度的成败关系到一个国家政治、经济的稳定与发展。基金是基本养老保险制度之本,是基本养老保险制度的决定性因素。近年来,随着中国基本养老保险制度从现收现付制向部分积累制转换,基金的积累周期变长,基金规模日益增大。基本养老基金运作的安全性成为我国理论界和实践部门高度关注的重大课题之一,这使得建立基本养老保险基金安全机制更有必要性。 本文认为,影响我国基本养老保险基金安全运行的原因在于基金在运行过程中面临的各种风险,综合起来看,基金面临的风险主要有:1、基金的收缴风险;2、基金的支付风险;3、基金的投资运营风险;4、基金的管理风险。 针对基本养老保险基金面临的风险,本文提出以下对策:1、建立健全基本养老保险基金安全运行机制;2、建立健全基本养老保险基金安全监管机制。 本文的新意在于从理论上对基本养老保险基金安全机制的内涵进行了界定,以及基本养老保险基金安全机制的所包含的内容;提出了基本养老保险基金安全机制的基本框架;从中国实际情况出发,针对基金存在的风险,提出了建立和完善基本养老保险基金安全机制的对策。更多还原

【Abstract】 Basic pension system is the key point of social security and the success or the failure of basic pension system will influence both political stability and economic development. Basic fund is the principal and crucial element of basic pension system. In recent years, with basic pension system in china shifting from the pay-as-you-go system to the integration system, the period for accumulation becomes longer and the scale of fund expands continuously. Safety operation of basic pension fund has become a subject for study and a great concern for the executive department. It makes it necessary to establish the safety mechanism of basic pension fund.The author considers, the risks which basic pension fund operation faced is the main reason which influent the safety of basic pension fund. Comprehensibly, there are four kinds of risk: first, capture risk of basic pension fund; second, payment risk of basic pension fund; third, investment risk of basic pension fund; fourth, management risk of basic pension fund.The author aims at the risks of basic pension fund faced, proposes the countermeasure on the establishing the safety operation mechanism and the safety supervise mechanism of basic pension fund connected with Chinese situations.There are several creative in this thesis. The author defines the meaning of the safety mechanism of basic pension fund in theory and elaborates the inclusive contents of the safety mechanism of basic pension fund; The author designs collectivity frame of the safety mechanism of basic pension fund and aims at the risks of basic pension fund, proposes the countermeasure on the establishing and consummating safety mechanism of basic pension fund.更多还原