我国城镇基本养老保险基金监管问题研究
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摘要
城镇基本养老保险制度是社会保障体系的重要组成部分,其成败关系到一个国家经济、社会的稳定与发展。城镇基本养老保险基金的安全与完整,直接关系到广大参保人员的切身利益。尽管我国的养老保险体系建设取得了一些成就,但仍然面临诸多困难。
我国正处于从现收现付制向基金积累制转轨的过渡时期,巨额转制成本没有得到妥善解决,隐形债务成本数额巨大;人口老龄化趋势日益明显,养老保险的支付危机问题越发凸显;资本市场的不健全和养老保险基金投资限制过多以致养老保险基金保值增值困难,难以形成积累;养老保险基金管理体制不顺,法律法规不健全,单一的监管机制未对养老保险基金安全起到相互制衡的作用,挤占、挪用等违规操作不时发生,冒领养老金现象层出不穷,严重破坏公众对社会养老保险制度的信任,甚至还会威胁到养老保险制度的正常运行。这是我国养老保险制度运行的现实背景,加强养老保险基金的监管成为迫在眉睫的问题。在这种形势下,笔者认为研究养老保险基金的安全问题是很有意义的。
本论文较为系统的总结了世界各国对于养老保险基金监管经验,梳理养老保险基金监管的基础理论,并且分析了目前我国养老保险基金监管运行中的软肋,缺乏完善规范的法律体系、职责分明的管理体制、信息化建设滞后、监管方式方法落后等严重影响了基金的有力监管。
因此本论文认为公正的监管体系应该是多方参与,即立法部门、行政部门、财政与审计部门、社会中介机构以及社会公众共同作为监管主体,只有如此才能相互制衡,防止权力过度集中;在我国建立有效率的监管系统关键还在于完善法律制度、理顺管理体制、加强基金管理机构内部控制制度建设、促进财政部门和审计部门在养老保险基金监管作用的发挥以及通过信息公开披露制度建设推进社会监督。
本论文分为六大部分展开论述,首先介绍了我国城镇基本养老保险基金面临的困境,并对相关概念进行解释以及对国内外养老保险基金研究成果进行了简单述评;第二部分分析了养老保险基金监管的理论基础;第三部分介绍国外养老保险基金监管的做法;第四部分考察我国养老保险基金监管的现状,指出城镇基本养老保险基金监管中存在的问题并分析其原因;第五部分针对漏洞提出加强和完善我国城镇基本养老保险基金监管的建议。最后得出结论。
The basic old-age insurance plays an important role in social security system. The basic old-age insurance system is closely related with a country's economical, social stability and development. The security and integrity of the fund of the basic old-age insurance have directly influence on the immediate interests of the vast numbers of insurants. While great progress has been made, we still face many problems.
Firstly our country is in the transition period from "cash payment" to "social overall plan and individual account", the problem of the enormous sum of transition cost hasn't get the settlement yet. Secondly, the huge old-aged population poses a challenge to pension payment. Thirdly, imperfect market system and too much regulations for the fund investment limit the increase of the fund. There are a lot of problems in pension fund administration which directly affects civil liabilities and pension system normal running. Just under these background, the author considers it is meaningful to study on the regulatory system of basic old-age insurance. This paper summarizes international experiences about pension regulatory and combs the basis theories. Then it points out there are many problems in presently system.
This paper points out the subject of pension regulatory should include many departments such as legislature, executive, financial and auditing department, intermediary organization and the public so that bring about inter-constraint relationship. It's crucial to enact and improve rules and regulations, make management effective, strengthen internal control system, and press ahead auditing regulatory and social supervision.
This paper consists six parts. The first part introduces the puzzledom the basic old-age insurance system face, explains some concepts and summarizes important achievements in China and abroad. The second part represents theoretical foundation of the pension regulatory. The third part generalizes international regulatory experiences on pension management. The fourth part analyses existing circumstances about pension regulatory in our country and points out there are still risks in pension-raising, investing, paying. The fifth part put forward some advises to improve and perfect pension regulatory system in China. And draw the conclusion in the last part.
我国正处于从现收现付制向基金积累制转轨的过渡时期,巨额转制成本没有得到妥善解决,隐形债务成本数额巨大;人口老龄化趋势日益明显,养老保险的支付危机问题越发凸显;资本市场的不健全和养老保险基金投资限制过多以致养老保险基金保值增值困难,难以形成积累;养老保险基金管理体制不顺,法律法规不健全,单一的监管机制未对养老保险基金安全起到相互制衡的作用,挤占、挪用等违规操作不时发生,冒领养老金现象层出不穷,严重破坏公众对社会养老保险制度的信任,甚至还会威胁到养老保险制度的正常运行。这是我国养老保险制度运行的现实背景,加强养老保险基金的监管成为迫在眉睫的问题。在这种形势下,笔者认为研究养老保险基金的安全问题是很有意义的。
本论文较为系统的总结了世界各国对于养老保险基金监管经验,梳理养老保险基金监管的基础理论,并且分析了目前我国养老保险基金监管运行中的软肋,缺乏完善规范的法律体系、职责分明的管理体制、信息化建设滞后、监管方式方法落后等严重影响了基金的有力监管。
因此本论文认为公正的监管体系应该是多方参与,即立法部门、行政部门、财政与审计部门、社会中介机构以及社会公众共同作为监管主体,只有如此才能相互制衡,防止权力过度集中;在我国建立有效率的监管系统关键还在于完善法律制度、理顺管理体制、加强基金管理机构内部控制制度建设、促进财政部门和审计部门在养老保险基金监管作用的发挥以及通过信息公开披露制度建设推进社会监督。
本论文分为六大部分展开论述,首先介绍了我国城镇基本养老保险基金面临的困境,并对相关概念进行解释以及对国内外养老保险基金研究成果进行了简单述评;第二部分分析了养老保险基金监管的理论基础;第三部分介绍国外养老保险基金监管的做法;第四部分考察我国养老保险基金监管的现状,指出城镇基本养老保险基金监管中存在的问题并分析其原因;第五部分针对漏洞提出加强和完善我国城镇基本养老保险基金监管的建议。最后得出结论。
The basic old-age insurance plays an important role in social security system. The basic old-age insurance system is closely related with a country's economical, social stability and development. The security and integrity of the fund of the basic old-age insurance have directly influence on the immediate interests of the vast numbers of insurants. While great progress has been made, we still face many problems.
Firstly our country is in the transition period from "cash payment" to "social overall plan and individual account", the problem of the enormous sum of transition cost hasn't get the settlement yet. Secondly, the huge old-aged population poses a challenge to pension payment. Thirdly, imperfect market system and too much regulations for the fund investment limit the increase of the fund. There are a lot of problems in pension fund administration which directly affects civil liabilities and pension system normal running. Just under these background, the author considers it is meaningful to study on the regulatory system of basic old-age insurance. This paper summarizes international experiences about pension regulatory and combs the basis theories. Then it points out there are many problems in presently system.
This paper points out the subject of pension regulatory should include many departments such as legislature, executive, financial and auditing department, intermediary organization and the public so that bring about inter-constraint relationship. It's crucial to enact and improve rules and regulations, make management effective, strengthen internal control system, and press ahead auditing regulatory and social supervision.
This paper consists six parts. The first part introduces the puzzledom the basic old-age insurance system face, explains some concepts and summarizes important achievements in China and abroad. The second part represents theoretical foundation of the pension regulatory. The third part generalizes international regulatory experiences on pension management. The fourth part analyses existing circumstances about pension regulatory in our country and points out there are still risks in pension-raising, investing, paying. The fifth part put forward some advises to improve and perfect pension regulatory system in China. And draw the conclusion in the last part.
引文
路爱峰.2008.养老保险基金管理中的风险控制研究[J],北京:北方工业大学经济学报,2:17-18.
桂莉.2005.基本养老保险基金安全机制研究[J].中国优秀硕士学位论文.http://acad.cnki.net/ Kns55/brief/result.aspx?dbPrefix=CMFD.
郭士征.2007.社会保险基金管理[M].上海:上海财经大学出版社.
韩淑芬.2007.我国基本养老保险基金监管制度研究[J].中国优秀硕士学位论文.http://acad. cnki.net/Kns55/brief/result.aspx?dbPrefix=CMFD.
李兵.2009.探讨养老保险中的道德风险与规避[J] .郑州航空工业管理学院学报,1:16-19.
卢纯洁.2002.社会保险基金监管工作谈[J].中国劳动,7:22-24.
林立.2006.我国社会保险基金监管研究综述[J].湖北社会学院学报3:52-54.
吕学静.2007.社会保障基金管理[M].北京:首都经济贸易大学出版社.
李扬,陈文辉.2006.国际保险监管核心原则——理念、规则及中国实践[M].北京:经济管理出版社.
李珍.2003.社会保障理论[M].北京:中国劳动社会保障出版社.
李哲.2008.浅析养老保险基金监管策略[J].兰州学刊,5:125-128.
林喆.2006.与腐败较量——2006年的特点[J].《学习时报》,12:32-33.
宁钟等.2007.中国养老基金的投资监管模式与OECD国家的比较研究[J].世界经济文汇,5:92-100.
尼古拉斯巴尔.2003.福利国家经济学[M].北京:中国劳动社会保障出版社.
青木昌彦等.1998.政府在东亚经济发展中的作用[M].北京:中国经济出版社.
沈洁.2008.基本养老保险基金支付风险防范的途径探析[J].唯实5:64-66.
孙建勇. 2004.社会保障基金监管制度国际比较[M].北京:中国财政经济出版社.
寿伟光.2007.论基金监管政策[M].上海:复旦大学出版社.
审计署.2006.养老医疗失业保险基金违规金额逾71亿元[N].人民日报, 8-11.
王新.2009.社保基金监管法律呼之欲出,分类监管为立法原则[N],《法制日报》,8-02.
殷俊.2008.中国企业年金计划设计与制度创新研究[M].北京:人民出版社.
殷俊等.2005.养老保险基金监管研究:国外模式及中国的政府监管选择[J].湖北社会科学,8:60-62.
杨晓丽.2005.金融脆弱性研究及我国金融脆弱性的生成原因[J].海南金融.
杨燕绥.2000.浅议养老保险新理论[J].北京市计划劳动管理干部学院学报8:3-6.
杨燕绥.2007.政府与社会保障[M].北京:中国劳动社会保障出版社.
郑功成.2003.社会保障学——理念、制度、实践与思辨[M].北京:商务印书馆.
朱庆芳.2005.从指标体系看老龄人口的贫困化[J].中国党政干部论坛. 8:14-16.
张运刚.2005.人口老龄化与我国养老保险制度改革[J].四川师范大学学报,2:26-28.
Colin Gillion等. 2002.全球养老保障——改革与发展[M].北京:中国劳动社会保障出版社.
George E Rejda.2005.社会保险和经济保障[M].北京:经济科学出版社.
Dimitri, Vittas.1995. Sequencing Social Security [J], Pension and Insurance Reform. November.
Irene S. Rubin.1990. The politics of Public Budgeting: Getting and Spending, Borrowing and Balancing [M]. Chatham House Publishers of Seven Bridges Press.
Joe.B.Stevens. 1993.The Economics of Collectitue Choice [M]. Westview Press, Inc.
Mark Dorfman. 1998."Linking Pension and State Enterprise Reform in China", "China-Pension Policy Reform"[J],Senior Economist, World Bank
Michael Dietrich. 1994.Transaction Cost Economic and Beyond[M]. New York: Fress Press.
World Bank. 1994. Averting the Old Age Crisis: Policies to protect the Old and Promote growth [M] World Bank.
桂莉.2005.基本养老保险基金安全机制研究[J].中国优秀硕士学位论文.http://acad.cnki.net/ Kns55/brief/result.aspx?dbPrefix=CMFD.
郭士征.2007.社会保险基金管理[M].上海:上海财经大学出版社.
韩淑芬.2007.我国基本养老保险基金监管制度研究[J].中国优秀硕士学位论文.http://acad. cnki.net/Kns55/brief/result.aspx?dbPrefix=CMFD.
李兵.2009.探讨养老保险中的道德风险与规避[J] .郑州航空工业管理学院学报,1:16-19.
卢纯洁.2002.社会保险基金监管工作谈[J].中国劳动,7:22-24.
林立.2006.我国社会保险基金监管研究综述[J].湖北社会学院学报3:52-54.
吕学静.2007.社会保障基金管理[M].北京:首都经济贸易大学出版社.
李扬,陈文辉.2006.国际保险监管核心原则——理念、规则及中国实践[M].北京:经济管理出版社.
李珍.2003.社会保障理论[M].北京:中国劳动社会保障出版社.
李哲.2008.浅析养老保险基金监管策略[J].兰州学刊,5:125-128.
林喆.2006.与腐败较量——2006年的特点[J].《学习时报》,12:32-33.
宁钟等.2007.中国养老基金的投资监管模式与OECD国家的比较研究[J].世界经济文汇,5:92-100.
尼古拉斯巴尔.2003.福利国家经济学[M].北京:中国劳动社会保障出版社.
青木昌彦等.1998.政府在东亚经济发展中的作用[M].北京:中国经济出版社.
沈洁.2008.基本养老保险基金支付风险防范的途径探析[J].唯实5:64-66.
孙建勇. 2004.社会保障基金监管制度国际比较[M].北京:中国财政经济出版社.
寿伟光.2007.论基金监管政策[M].上海:复旦大学出版社.
审计署.2006.养老医疗失业保险基金违规金额逾71亿元[N].人民日报, 8-11.
王新.2009.社保基金监管法律呼之欲出,分类监管为立法原则[N],《法制日报》,8-02.
殷俊.2008.中国企业年金计划设计与制度创新研究[M].北京:人民出版社.
殷俊等.2005.养老保险基金监管研究:国外模式及中国的政府监管选择[J].湖北社会科学,8:60-62.
杨晓丽.2005.金融脆弱性研究及我国金融脆弱性的生成原因[J].海南金融.
杨燕绥.2000.浅议养老保险新理论[J].北京市计划劳动管理干部学院学报8:3-6.
杨燕绥.2007.政府与社会保障[M].北京:中国劳动社会保障出版社.
郑功成.2003.社会保障学——理念、制度、实践与思辨[M].北京:商务印书馆.
朱庆芳.2005.从指标体系看老龄人口的贫困化[J].中国党政干部论坛. 8:14-16.
张运刚.2005.人口老龄化与我国养老保险制度改革[J].四川师范大学学报,2:26-28.
Colin Gillion等. 2002.全球养老保障——改革与发展[M].北京:中国劳动社会保障出版社.
George E Rejda.2005.社会保险和经济保障[M].北京:经济科学出版社.
Dimitri, Vittas.1995. Sequencing Social Security [J], Pension and Insurance Reform. November.
Irene S. Rubin.1990. The politics of Public Budgeting: Getting and Spending, Borrowing and Balancing [M]. Chatham House Publishers of Seven Bridges Press.
Joe.B.Stevens. 1993.The Economics of Collectitue Choice [M]. Westview Press, Inc.
Mark Dorfman. 1998."Linking Pension and State Enterprise Reform in China", "China-Pension Policy Reform"[J],Senior Economist, World Bank
Michael Dietrich. 1994.Transaction Cost Economic and Beyond[M]. New York: Fress Press.
World Bank. 1994. Averting the Old Age Crisis: Policies to protect the Old and Promote growth [M] World Bank.