社保基金运营监管法律问题研究
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摘要
社保基金是我国社会保障制度的核心和关键,其营运目的是为了最大限度地降低全体社会成员未来生活的不确定性风险,因此社保基金带有很强的社会公益性,如果社保基金运营出现风险,将使社保基金作为社会稳定的减震器和安全阀的作用遭到极大损害,、必将影响社会成员的基本生活。所以,对社保基金的运营进行严格的监管成为我国制度体系中非常重要的一环。
然而在我国,由于社保基金运营监管法律制度不健全、监管模式存在不合理因素、现行监管机构设置不规范,导致社保基金被挪用的案件层出不穷,数额令人触目惊心。完善社保基金运营监管立法,建立完善的基金运营监管法律体系,确立合理有效的运营监管制度,是当前我国社会保障法制建设必须完善的重要问题。
从分析我国社保基金监管现状入手,从经济法学的角度分析现行社保基金运营监管中存在的法律问题和社会现状,并通过借鉴国外社保基金运营监管法律模式对比分析,寻求提出完善我国社保基金运营监管的对策建议,已成为学界和实务界探索中的重要途径,通过这些途径,必将有力推动这一制度的完善。
我国现行社保基金的运营存在的问题主要体现在监督对象和监督主体定位模糊,多头监管的现状只能导致监管方法的效率低下,漏洞明显,这也是我国社保基金案件频发的直接原因,而从深层次的角度来说,是法律体系的构建缺乏严密性和有效性,法律的滞后必然导致监管体系的无力。
从国外运营监管法律体系来看,很多国家的监管主要体现在国家监管、社会监管、社保基金自我监管等监管力量的平衡,多管齐下,构建一个完整的监管体系。政府运营还是市场运营,这是社保基金被监管的前提。在国外,被监管对象的不同和差异直接导致了监管法律主体的差异和监管方法的不同,比较分析的方法可以看出其监管法律体系的构建所导致的法律作用不同。因此,国外模式的经验和借鉴可以给我们以深刻启迪,这种比较得出的监管法律模式特点使完善具有现实的意义。
在比较国外运营监管体系的基础上,综合本国情况,可以较好地构建一个较为完善和有效的监管法律体系。在法律层面上,宪法是我国法律的母法,所有法律都是在宪法指导下进行立法,针对社保基金运营监管立法,可以从社会保障法和社保基金运营监管法的层面进一步作微观立法,力求法律层面的严谨,构建一个中国特色的监管法律体系。在法律的构建体系下,具体对社保基金运营监管的主体、对象、方法进行了详细的规定,力求监管全面、有力。
社保基金监管法律的构建是为了监管的目的实现,而监管的实践检验也是法律作用的反思和改进,论文希望通过对社保基金运营监管法律研究,探索理论与实践结合的创新之路。
As the kernel and core of the social security system, in my country, the aim of managing the social security fund (thereafter named as SSF) is to reduce the uncertainty of the social members for future life. Its main characteristic is benefit for the whole community. If the management of SSF faces with risks, the role of SSF as the "shock absorber" and "safety switch" would be damaged. Therefore, it is of great importance to strictly supervise its management.
However, China's current supervision system for the SSF is far away from perfect. The lack of supervision law, the irrationality of supervision model, and the illogicality of supervision organs have resulted in the endless big cases of embezzling the SSF. In order to build the perfect Chinese social security system, we should immediately adopt the necessary laws and regulations for management supervision, establish the perfect and effective supervision system.
This thesis introduces the current SSF supervision situation in China, analyzes the legal issues and social problems, compares the legal models for SSF management supervision in different countries, and finally puts forward the suggestions of strengthening Chinese SSF management supervision.
The major problems of Chinese SSF management supervision include the indistinct supervision object and subject, low efficient and lots of leaks. These factors directly caused the big cases. Moreover, the legal system's incompleteness and ineffectiveness, and the delay of legislation have inevitably brought about the inability of the supervision system.
The foreign management supervision system focuses on the balance among different supervision powers, including state supervision, social supervision and the self supervision. Whether the government or the society should be responsible for the SSF management is the premise of supervision system. The different objects decide the choice of different supervision subjects and methods. Through the comparative analysis methodology, we can tell the differences among those foreign legal systems. Other countries'supervision model and successful experience have great significance for China. It is one of the original points of this thesis.
On the basis of comparative analysis of foreign SSF management supervision, the author tries to construct a more complete and effective supervision legal system. The Constitution is the foundation law of Chinese legal system, and other laws are legislated under the direction of the Constitution. As to the SSF management supervision, the legislation in the micro level should emphasis the laws of social security and SSF management supervision. This thesis puts forward we should construct a perfect supervision system with China's characteristic, particularly defining the subject, object, and method of SSF management supervision. It's another original point of this thesis.
The aim of legislating supervision laws is to achieve effective supervision, while the real supervision practices can promote the legal system become more perfect. Through research on the legal issues of SSF management supervision, this thesis endeavors to explore the creative path of combination theory with practice.
然而在我国,由于社保基金运营监管法律制度不健全、监管模式存在不合理因素、现行监管机构设置不规范,导致社保基金被挪用的案件层出不穷,数额令人触目惊心。完善社保基金运营监管立法,建立完善的基金运营监管法律体系,确立合理有效的运营监管制度,是当前我国社会保障法制建设必须完善的重要问题。
从分析我国社保基金监管现状入手,从经济法学的角度分析现行社保基金运营监管中存在的法律问题和社会现状,并通过借鉴国外社保基金运营监管法律模式对比分析,寻求提出完善我国社保基金运营监管的对策建议,已成为学界和实务界探索中的重要途径,通过这些途径,必将有力推动这一制度的完善。
我国现行社保基金的运营存在的问题主要体现在监督对象和监督主体定位模糊,多头监管的现状只能导致监管方法的效率低下,漏洞明显,这也是我国社保基金案件频发的直接原因,而从深层次的角度来说,是法律体系的构建缺乏严密性和有效性,法律的滞后必然导致监管体系的无力。
从国外运营监管法律体系来看,很多国家的监管主要体现在国家监管、社会监管、社保基金自我监管等监管力量的平衡,多管齐下,构建一个完整的监管体系。政府运营还是市场运营,这是社保基金被监管的前提。在国外,被监管对象的不同和差异直接导致了监管法律主体的差异和监管方法的不同,比较分析的方法可以看出其监管法律体系的构建所导致的法律作用不同。因此,国外模式的经验和借鉴可以给我们以深刻启迪,这种比较得出的监管法律模式特点使完善具有现实的意义。
在比较国外运营监管体系的基础上,综合本国情况,可以较好地构建一个较为完善和有效的监管法律体系。在法律层面上,宪法是我国法律的母法,所有法律都是在宪法指导下进行立法,针对社保基金运营监管立法,可以从社会保障法和社保基金运营监管法的层面进一步作微观立法,力求法律层面的严谨,构建一个中国特色的监管法律体系。在法律的构建体系下,具体对社保基金运营监管的主体、对象、方法进行了详细的规定,力求监管全面、有力。
社保基金监管法律的构建是为了监管的目的实现,而监管的实践检验也是法律作用的反思和改进,论文希望通过对社保基金运营监管法律研究,探索理论与实践结合的创新之路。
As the kernel and core of the social security system, in my country, the aim of managing the social security fund (thereafter named as SSF) is to reduce the uncertainty of the social members for future life. Its main characteristic is benefit for the whole community. If the management of SSF faces with risks, the role of SSF as the "shock absorber" and "safety switch" would be damaged. Therefore, it is of great importance to strictly supervise its management.
However, China's current supervision system for the SSF is far away from perfect. The lack of supervision law, the irrationality of supervision model, and the illogicality of supervision organs have resulted in the endless big cases of embezzling the SSF. In order to build the perfect Chinese social security system, we should immediately adopt the necessary laws and regulations for management supervision, establish the perfect and effective supervision system.
This thesis introduces the current SSF supervision situation in China, analyzes the legal issues and social problems, compares the legal models for SSF management supervision in different countries, and finally puts forward the suggestions of strengthening Chinese SSF management supervision.
The major problems of Chinese SSF management supervision include the indistinct supervision object and subject, low efficient and lots of leaks. These factors directly caused the big cases. Moreover, the legal system's incompleteness and ineffectiveness, and the delay of legislation have inevitably brought about the inability of the supervision system.
The foreign management supervision system focuses on the balance among different supervision powers, including state supervision, social supervision and the self supervision. Whether the government or the society should be responsible for the SSF management is the premise of supervision system. The different objects decide the choice of different supervision subjects and methods. Through the comparative analysis methodology, we can tell the differences among those foreign legal systems. Other countries'supervision model and successful experience have great significance for China. It is one of the original points of this thesis.
On the basis of comparative analysis of foreign SSF management supervision, the author tries to construct a more complete and effective supervision legal system. The Constitution is the foundation law of Chinese legal system, and other laws are legislated under the direction of the Constitution. As to the SSF management supervision, the legislation in the micro level should emphasis the laws of social security and SSF management supervision. This thesis puts forward we should construct a perfect supervision system with China's characteristic, particularly defining the subject, object, and method of SSF management supervision. It's another original point of this thesis.
The aim of legislating supervision laws is to achieve effective supervision, while the real supervision practices can promote the legal system become more perfect. Through research on the legal issues of SSF management supervision, this thesis endeavors to explore the creative path of combination theory with practice.
引文
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[2]孙天法,张良华.贫困的终结——社会保障无风险投资体系.北京：经济科学出版社.2004,102-103
[3]周政华.全国社保基金为何巨亏.中国新闻周刊.2009(17)：62-63
[4]刘俊海.政府干预市场经济走向法治化的法理思考.徐杰主编.经济法论丛(第1卷).北京：法律出版社.2000,38-39
[5]吴运清.计算机审计环境下加快和深化社保审计转型的分析及建议.审计月刊2009(4)：24-26
[6]姚春辉.从武汉市社会保障基金监管体系看社保基金的监管.四川行政学院学报2009(2)：97-100
[7]宋斌文.当前我国养老保险基金投资的理性选择.经济问题探索.2005(8)：32-33
[8]和春雷.社会保障制度的国际比较.北京：法律出版社.2001,47-49
[9]“中国改革与发展报告”专家组.中国经济的“软着陆”——我国宏观调控经验的初步总结.上海：上海远东出版社.1999,55-57
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[11]林毓铭.社会保障管理体制.北京：社会科学文献出版社.2006,42-45
[12]郑木清.养老基金投资监管立法研究.北京：中国法制出版社.2005,51-55
[13]刘钧.社会保障理论与实务.北京：清华大学出版社,2005,11-13
[14][日]丹宗昭信,厚谷襄儿.现代经济法入门.谢次昌译.北京：群众出版社.1985,14-16
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[16]孙建勇.社会保障基金运营与监督.北京：中国财政经济出版社,2004,52-53
[17]阚月敏.浅析现行社保基金财务管理制度存在的问题及对策.中小企业管理与科技2009(10)：88
[18]万解秋、贝政新、黄晓平等.社会保障基金投资运营研究.北京：中国金融出版社.2003.77-78
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[23]曹凤歧.中国资本市场发展战略.北京：北京大学出版社.2003,112-113
[24]周雪.全国社保基金去年首先年度亏损.中国社会工作2009(8)：7
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[28]The World Bank:Averting The Old Age crisis, Oxford University Press,1994, 116-118
[29]张桂琳、彭润金.我国社会保障制度研究.北京：中国政法大学出版社.2005,41-42
[30]郑秉文：DB型现收现付制社保基金的危机与投资理念—美国“联邦社保信托基金”治理结构及其不可持续性的解决途径.世界经济2003(11)：68-69
[31]Aaron, Henry J. The soeial Insurance Paradox. Canadian journal of Eeonomic and Politieal Scienee,1966,45-46
[32]史寒冰：化解“转型成本”的可选路径—中国社科院欧洲所副所长郑秉文教授访谈.中国社会保障2003(7)：55-57
[33]Rizzo, Iide. The'Hidden'Ded..Kluwer Aeademie Publishers, Dordrechi/Bosto/London,1990,43-44
[34]史斌：中国“社保”缺什么?.环球财经.2003(3)：33-34
[35]王森：社保改革可尝试“名义账户制”—访中国社科院欧洲所郑秉文研究员.中国改革报2003年10月13日第3版
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[48]吴春明.中外社会保障模式的比较与借鉴.学术交流.2005(3)：11-12
[2]孙天法,张良华.贫困的终结——社会保障无风险投资体系.北京：经济科学出版社.2004,102-103
[3]周政华.全国社保基金为何巨亏.中国新闻周刊.2009(17)：62-63
[4]刘俊海.政府干预市场经济走向法治化的法理思考.徐杰主编.经济法论丛(第1卷).北京：法律出版社.2000,38-39
[5]吴运清.计算机审计环境下加快和深化社保审计转型的分析及建议.审计月刊2009(4)：24-26
[6]姚春辉.从武汉市社会保障基金监管体系看社保基金的监管.四川行政学院学报2009(2)：97-100
[7]宋斌文.当前我国养老保险基金投资的理性选择.经济问题探索.2005(8)：32-33
[8]和春雷.社会保障制度的国际比较.北京：法律出版社.2001,47-49
[9]“中国改革与发展报告”专家组.中国经济的“软着陆”——我国宏观调控经验的初步总结.上海：上海远东出版社.1999,55-57
[10]巴曙松.社保基金运营监管的现状与解决方案.世纪经济报道.2007年05月31日第1版
[11]林毓铭.社会保障管理体制.北京：社会科学文献出版社.2006,42-45
[12]郑木清.养老基金投资监管立法研究.北京：中国法制出版社.2005,51-55
[13]刘钧.社会保障理论与实务.北京：清华大学出版社,2005,11-13
[14][日]丹宗昭信,厚谷襄儿.现代经济法入门.谢次昌译.北京：群众出版社.1985,14-16
[15]郭席四.陈伟诚.分帐制下基本养老保险个人帐户基金投资研究.中国软科学.2005(10)：7-8
[16]孙建勇.社会保障基金运营与监督.北京：中国财政经济出版社,2004,52-53
[17]阚月敏.浅析现行社保基金财务管理制度存在的问题及对策.中小企业管理与科技2009(10)：88
[18]万解秋、贝政新、黄晓平等.社会保障基金投资运营研究.北京：中国金融出版社.2003.77-78
[19]AaronH.J, The Doeial Insurance Paradox.1996,35-36
[20]耿志民.中国机构投资者研究.北京：中国人民大学出版社.2002,72-75
[21]Soderstrom, Lars(editor). Soeial Insuranee.North-Holland, Amsterdam, New York, Oxford,1983,44-49
[22]Verbon, H.A.A. The Evolution of Pubilie Pension Sehemes, S Pringer Berlin, 1998,32-35
[23]曹凤歧.中国资本市场发展战略.北京：北京大学出版社.2003,112-113
[24]周雪.全国社保基金去年首先年度亏损.中国社会工作2009(8)：7
[25]种明钊.社会养老保障法研究.北京：法律出版社.2000,32-35
[26]Smalhout, JamesH. The Uncertain Retirement-Seeuring pension promis esina World of rish.IRWIN Professional Publishing, ehieago, London, Singapore, 1996,21-22
[27]王洪春.卢海元.美国社会保障基金投资管理与借鉴.北京：中国社会保障科学出版社.2006,25-27
[28]The World Bank:Averting The Old Age crisis, Oxford University Press,1994, 116-118
[29]张桂琳、彭润金.我国社会保障制度研究.北京：中国政法大学出版社.2005,41-42
[30]郑秉文：DB型现收现付制社保基金的危机与投资理念—美国“联邦社保信托基金”治理结构及其不可持续性的解决途径.世界经济2003(11)：68-69
[31]Aaron, Henry J. The soeial Insurance Paradox. Canadian journal of Eeonomic and Politieal Scienee,1966,45-46
[32]史寒冰：化解“转型成本”的可选路径—中国社科院欧洲所副所长郑秉文教授访谈.中国社会保障2003(7)：55-57
[33]Rizzo, Iide. The'Hidden'Ded..Kluwer Aeademie Publishers, Dordrechi/Bosto/London,1990,43-44
[34]史斌：中国“社保”缺什么?.环球财经.2003(3)：33-34
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