养老基金的若干问题及其法律规范

发布时间：2018-05-03 02:24

本文选题：养老基金 + 养老保险　；参考：《江西财经大学》2003年硕士论文

【摘要】： 近年来，世界一些国家为了应付人口老年化的挑战，纷纷建立三支柱的养老保险体系，即第一支柱为政府基本养老保险(有时候又称为社会基本养老保险)，第二支柱为私营养老保险或企业补充养老保险，第三支柱为个人储蓄性养老保险。其中，第一支柱养老保险计划是职工退休后的基本收入来源，也是各国社会保障制度的基础。本文主要研究第一支柱的政府基本养老保险。二十多年的改革开放使我国各方面获得了巨大的发展，但是我国的社会养老保险制度还不适应经济建设的需要，也可以说，社会养老保险制度还没有发挥其在经济建设中的应有功能。我国社会养老保险制度面临三个重大挑战：从长期看，要解决人口老龄化，造成的一系列社会经济问题；从中期看，要减轻计划经济转向社会主义市场经济带来的巨大社会震动；在近期，则要考虑如何根据宏观经济形势波动适时调整各有关项目的收支水平，以保障经济的稳定增长。这三个问题往往交织在一起，如何妥善安排其中的轻重缓急，既解决好当前的紧迫问题，，又完善制度和机制，以利于长远发展，是决策的难点与关键。随着我国改革开放的深入，社会主义市场经济体制的建立和完善，特别是劳动力的自由流动和城市化的进一步发展，中国传统意义上的“家庭养老”和“企业养老”的模式必将被“社会养老”的模式所取代。在我国的社会养老保险事业取得了巨大的成就的同时，我们必须清醒地看到它在体制和运行机制等方面存在诸多的弊病和问题。由于我国的社会养老保险事业是在计划经济的体制下建立和发展起来的，其管理、运作及服务等各方面必然带有计划经济的痕迹和影响。在我国当前经济转型、社会转型，特别是人口老龄化程度日益加深，社会养老保险需求日益增长的情况下，这种传统的带有计划经济印痕的养老保险体制和运行机制就必然会暴露出其不协调和不适应的弊端。本文运用有关养老保险的基础理论，通过对我国现行的社会养老保险体制的考察和分析，发现我国在机制转轨过程和人口老龄化趋势中，养老保险基金存在着巨大的资金缺口。由于养老保险立法滞后，法律约束力不强，导致养老基金被大量挤占、挪用，养老基金征集乏力，缺乏保值增值的有效手段和途径。此外，由于转型期间的公平与效率问题的两难选择，致使企业和职工个人的缴费负担沉重，广大农业人口仍被排除在社会基本养老保险之外。 “仓廪实而知礼节，衣食足而知荣辱。”为实现“老有所养”的社会目标，充分保障老年人的合法权益，充分体现《宪法》、《劳动法》和《老年人权益保障法》的立法精髓，实现“依法治国”的目标，我们必须对现有的社会养老保险体制进行改革和完善。针对目前我国社会养老保险存在的若干问题，本文提出从以下几方面予以法律上的规范和完善：①健全我国养老保险法制体系；②强化养老保险法律的执行和监督；③强化养老保险法律与其他法律部门的协调；④依法多渠道筹集社会养老保障基金，确保养老基金的充实和支出；⑤修改制定相应法律法规，促成养老基金进入资本市场；③强化对社会养老基金运营的监督管理。山于利益的分割和集团的分化，任何改革都有挫折和阻力。同样，社会养老保险机制的改革也不可能是一帆风顺的。但是，只要我们立足国情充分研究，比较、分析、借鉴国外的经验，我们就一定可以探索出一条符合中国国情的社会养老保险改革之路。
[Abstract]:In recent years, in order to cope with the challenge of the aging of the population, some countries in the world have set up the three pillar endowment insurance system, namely the first pillar is the basic old-age insurance for the government (sometimes known as the basic social endowment insurance), the second pillar is private pension insurance or enterprise supplementary pension insurance, and the third pillar is personal savings endowment insurance. Among them, the first pillar pension plan is the basic income source of the retirees and the foundation of the social security system in various countries. This paper mainly studies the basic government pension insurance of the first pillar.
The reform and opening up in more than 20 years has made great development in all aspects of our country, but the social endowment insurance system in our country does not meet the needs of economic construction yet, it can also be said that the social endowment insurance system has not played its proper function in the economic construction. The social old insurance system in our country faces three major challenges: from the long term Look, we should solve a series of social and economic problems caused by the aging of the population. In the medium term, we should reduce the huge social shock brought by the planned economy to the socialist market economy. In the near future, we should consider how to adjust the income and expenditure of the relevant projects in a timely manner in accordance with the fluctuation of the macroeconomic situation, so as to ensure the stable growth of the economy. The three problems are often intertwined. How to properly arrange their priorities, not only to solve the current urgent problems, but also to improve the system and mechanism for the long-term development, is the difficulty and key of the decision.
With the deepening of China's reform and opening up, the establishment and improvement of the socialist market economy system, especially the free flow of labor and the further development of urbanization, the traditional Chinese model of "family pension" and "enterprise pension" will be replaced by the mode of "social endowment". While the industry has made great achievements, we must clearly see that it has many drawbacks and problems in its system and operating mechanism. As the social endowment insurance of our country is established and developed under the system of planned economy, its management, operation and service are bound to have a trace of planned economy. Influence. In the current economic transformation, social transformation, especially the increasing degree of population aging, and the increasing demand for social endowment insurance, this traditional pension system and operating mechanism with planned economy will inevitably expose its uncoordinated and unsuitable malpractice.
Based on the basic theory of pension insurance and through the investigation and analysis of the current social endowment insurance system in China, it is found that there is a huge fund gap in the pension insurance fund in the process of mechanism transition and the trend of population aging. The pension fund is caused by the lagging of the pension insurance legislation and the weak legal binding force. In addition, because of the difficult choice of the problem of fairness and efficiency during the transition period, the payment burden of enterprises and workers and workers is heavy, and the vast agricultural population is still excluded from the basic social endowment insurance.
In order to realize the social goal of "old and old", to fully safeguard the legitimate rights and interests of the elderly, fully embody the essence of the constitution, the labor law and the law for the protection of the rights and interests of the elderly, we must change the existing social endowment insurance system to achieve the goal of "rule of law". In view of the existing problems in China's social endowment insurance, this paper proposes the following
To standardize and perfect the endowment insurance system in China.
The implementation and supervision of the law; third, strengthen the coordination between the law of the old age insurance and other legal departments;
We should raise the social endowment insurance fund to ensure the enrichment and expenditure of pension funds.
Promote pension funds to enter the capital market; third, strengthen supervision and management of social pension fund operation.
As for the division of interests and the differentiation of groups, there are setbacks and obstacles in any reform.
The reform of the insurance mechanism can not be smooth. However, as long as we are based on our national conditions, we should make full research.
By analyzing and drawing lessons from foreign experience, we will be able to explore a social system that is in line with China's national conditions.
The road of old insurance reform.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：D922.182.3

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