全国社会保障基金信息批露的法律问题研究

发布时间：2018-05-03 12:37

本文选题：社保基金 + 信息披露　；参考：《上海师范大学》2017年硕士论文

【摘要】：全国社会保障基金在性质上属于重要的战略储备基金,对其进行完整、准确的信息披露,能够让人们更好的对其有一个了解,直到自己的权益所在,也能够更好的对其进行监督。因此,我们要更加的重视全国社保基金信息披露的重要意义。通过对全国社保基金设立以来的年度报告和相关法规进行分析,可以看出全国社会保障基金信息存在披露内容不充分、不完整,有关信息披露的法规不够完善等问题。本文从全国社会保障基金信息披露的基本概念、基本内容、必要性等方面开始着手,结合对当前信息披露的情况,吸取西方国家的优秀经验,对全国社保基金信息披露的发展之路进行探索。全文共分为四个部分:第一部分,全国社保基金信息披露理论分析。这部分首先对社保基金、社会保险基金、全国社保基金的概念进行了介绍工作,进而对三者的关系就行了梳理,进而引入全国社保基金信息披露的必要性。第二部分,全国社保基金信息披露法律制度的现状。这部分首先对全国社保基金的监管进行了一个整体上的介绍,其次从立法概况出发,对相关的法律法规进行整合,再介绍法律法规在披露范围、披露文件格式、披露方式与途径、披露时间、法律责任等方面的具体规定。第三部分,全国社保基金信息披露法律制度存在的问题。这是本论文的中心环节之一,首先全国社保基金信息披露法律制度存在立法层次低、缺乏专门立法等问题;其次,没有明确全国社保基金主要、辅助的披露义务人;在披露范围方面全国社保基金缺乏筹资信息、投资信息的披露,缺乏投资管理人和托管人选任信息的披露,财务信息缺乏必要的解释说明,对外部审计报告的披露缺乏明确要求;最后,对时间要求不明确,披露途径与内容不对应;欠缺法律责任的规定。第四部分,完善全国社保基金信息披露法律制度的建议。这部分针对我国信息披露过程中存在的法律问题,结合西方国家法律制度带来的经验,提出了以下建议:提高立法层次,进行专门立法;完善全国社保基金筹资信息、投资信息的披露,社保基金投资管理人和托管人选任信息的披露;强化审计,以提高披露质量;完善披露的程序与形式;明确披露义务人的法律责任。
[Abstract]:The National Social Security Fund is an important strategic reserve fund in nature. By making a complete and accurate disclosure of information on it, people can have a better understanding of it until their own rights and interests are located. It can also be better monitored. Therefore, we should pay more attention to the important significance of national social security fund information disclosure. Through the analysis of the annual report and relevant laws and regulations since the establishment of the National Social Security Fund, it can be seen that the information disclosure of the National Social Security Fund is not sufficient and complete, and the laws and regulations on the disclosure of information are not perfect and so on. This article starts from the basic concept, the basic content, the necessity and so on aspects of the national social security fund information disclosure, unifies to the present information disclosure situation, absorbs the western countries' outstanding experience, To the national social security fund information disclosure development way carries on the exploration. The full text is divided into four parts: the first part, the National Social Security Fund information disclosure theory analysis. This part first introduces the concept of social security fund, social insurance fund and national social security fund, then combs the relationship between them, and then introduces the necessity of information disclosure of national social security fund. The second part, the current situation of the national social security fund information disclosure legal system. This part first introduces the supervision of the National Social Security Fund as a whole. Secondly, starting from the general situation of the legislation, it integrates the relevant laws and regulations, and then introduces the disclosure scope of the laws and regulations and the format of the disclosure documents. Disclosure methods and approaches, disclosure time, legal liability and other specific provisions. The third part, the national social security fund information disclosure legal system exists the question. This is one of the central links of this paper. Firstly, there are some problems in the legal system of the information disclosure of the national social security fund, such as low legislative level and lack of special legislation, and secondly, there is no clear understanding of the main and auxiliary disclosure obligor of the national social security fund. In terms of the scope of disclosure, the National Social Security Fund lacks financing information, the disclosure of investment information, the lack of disclosure of information on the selection and appointment of investment managers and custodians, and the lack of necessary explanations for financial information, The disclosure of the external audit report is lack of clear requirements; finally, the time requirement is not clear, the way of disclosure does not correspond to the content, and the lack of legal liability provisions. The fourth part, consummates the national social security fund information disclosure legal system suggestion. This part aims at the legal problems existing in the process of information disclosure in our country, combined with the experience brought by the western countries' legal system, and puts forward the following suggestions: raising the legislative level, carrying out special legislation, perfecting the national social security fund financing information, Disclosure of investment information, disclosure of information selected by investment managers and trustees of social security funds; strengthening audit to improve the quality of disclosure; perfecting the procedures and forms of disclosure; making clear the legal liability of disclosure obligors.
【学位授予单位】：上海师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.182

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