政府管理视角下的社保基金监管问题研究

发布时间：2018-03-23 22:41

本文选题：社会保险基金　切入点：政府管理　出处：《辽宁师范大学》2014年硕士论文

【摘要】：社会保险基金监管是社会保险基金管理的重要内容之一,我国社保基金监管职责主要由政府来承担。社保基金的保值增值和安全运行是确保我国社会保障事业蓬勃发展的基础和前提。充分发挥政府对社保基金的监管职能,积极应对日益凸显的社保基金流失和贬值的现状刻不容缓。为了更好的实现对社保基金的监管,加强社保基金监管中政府角色的研究,就显得尤为必要。政府的社会保险基金监管机构要在遵循法制、公正、审慎、科学原则的前提下,对基金征缴、支付、结余、投资运营、收益等情况,基金监管法律框架的构建情况,基金监管指标体系的规划设计情况,基金管理、经办、运营机构的日常运作情况,及基金安全运行的保护机制规划等情况进行监督检查。我国社会保险基金监管体系主要包括行政监管、内部控制、司法监管和社会监督。政府在基金监管中应承担制定法律法规及相关制度、建立完善监管组织及机制的责任。透视近年来发生的重大社保基金案件,表明我国社保基金监管方面存在如下主要问题：一是监管制度不完善。主要体现在法律体系不完备,监管与运营分离,监管不独立三个方面；二是投资政策不合理。主要体现在投资渠道单一,统筹层次低两方面；三是内部控制不到位。主要体现在内控目标不明确,越权管理,内部审计局限,人才培养滞后,内控缺乏监督检查和评价几方面；四是基金运营不透明,监管缺位。政府对社会保险基金安全运营的监管水平,直接影响到社会保障事业的发展和稳定。加强对基金的监管,政府应从以下四方面入手：一是要完善监管制度体系建设,建立健全社会保障运行机制,确保社会保险基金安全、稳定、可持续运行；二是合理优化投资策略,确保基金保值增值；三是加强社保基金管理部门的内部控制,招用和培养具有专业知识技能的管理人才,建立健全相关内控管理制度体系建设,为社保基金安全运营提供有力保障；四是建立全国统一的标准化信息平台,确保全国社保信息互联互通,提高基金运营的透明度和安全度。总之,社保基金的监管是一项复杂的系统工程,政府要充分发挥监管职责,从根源上消除社会保险基金的安全隐患,真正管好和用好数额庞大的社会保险基金,使其充分发挥它的社会保障功能,真正造福百姓。
[Abstract]:The supervision of social insurance fund is one of the important contents of social insurance fund management. The responsibility for the supervision of social security funds in our country is mainly assumed by the government. The maintenance and increment of social security funds and the safe operation of social security funds are the basis and prerequisite for ensuring the vigorous development of social security undertakings in our country, and the government should give full play to its supervisory functions over the social security funds. It is urgent to actively deal with the increasingly prominent loss and depreciation of social security funds. In order to better realize the supervision of social security funds, we should strengthen the research on the role of the government in the supervision of social security funds. It is particularly necessary. The government's social insurance fund supervision agencies should, on the premise of following the legal, fair, prudent and scientific principles, collect, pay, balance, invest and operate the fund, and so on. The construction of the legal framework of fund supervision, the planning and design of the fund supervision index system, the management of the fund, the operation of the fund, the daily operation of the operating organization, and the planning of the protection mechanism for the safe operation of the fund are monitored and checked. The supervision system of social insurance fund in China mainly includes administrative supervision, internal control, judicial supervision and social supervision. From the perspective of the major social security fund cases in recent years, it shows that the main problems in the supervision of social security fund in China are as follows: first, the supervision system is not perfect, which is mainly reflected in the incomplete legal system. The separation of supervision and operation, supervision is not independent of three aspects; second, the investment policy is unreasonable, mainly reflected in the single investment channel, the low level of planning two aspects; third, the internal control is not in place, mainly reflected in the unclear objectives of internal control, ultra vires management, Internal audit is limited, talent training lags behind, internal control lacks supervision, inspection and evaluation; fourth, fund operation is not transparent and supervision is absent. The level of government supervision over the safe operation of social insurance funds has a direct impact on the development and stability of social security undertakings. To strengthen the supervision of social insurance funds, the government should proceed from the following four aspects: first, to improve the construction of the regulatory system, Establish and improve the operation mechanism of social security to ensure the safety, stability and sustainable operation of social insurance funds; second, rationally optimize investment strategies to ensure that the funds maintain and increase their value; third, strengthen the internal control of social security fund management departments. To recruit and train management personnel with professional knowledge and skills, to establish and improve the relevant internal control and management system, to provide a strong guarantee for the safe operation of social security funds; fourth, to establish a unified national standardized information platform, To ensure national social security information connectivity and improve the transparency and security of the fund's operation. In short, the supervision of the social security fund is a complex systems project, and the government should give full play to its supervisory responsibilities. From the root of the social insurance fund to eliminate the security risks, really good management and use of a huge amount of social insurance funds, so that it fully play its social security function, the real benefit to the people.
【学位授予单位】：辽宁师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D630;F842.61

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