【作者】 陈宇；

【导师】 汤黎虹；

【作者基本信息】 福州大学 ， 管理科学与工程， 2006， 硕士

【摘要】 本文以现有社会保障基金运行及监管理论为根基,深入分析和评价了我国社会保障基金监管现状,同时借鉴国外社会保障基金监管的成功经验及教训,提出了具有中国特色的社会保障基金监管模式。首先从社会保障基金监管的法制建设、监管组织体系及监管范围三个方面对我国社会保障基金运行监管现状作出评价,既肯定了我国社会保障基金监管的成功之处,也指出了存在的不足。以“松监督,严管制”概括了我国社会保障基金监管的现状。然后,通过对国外社会保障基金监管的法律体系、组织体系和监管方式进行归纳整理,分析了社会保险基金监管的发展趋势,在此基础上,提出了社保基金监管模式的选择不仅需要对各种模式的优缺进行权衡,更要注意与本国的特殊情况相结合的一般规律和原则。最后,立足我国国情,架构了社会保障基金运行的日常监管与预警监督并重的监管模式,并在社会保障基金日常监管模式下构建了两个子系统---监管组织结构和投资监管。在监管组织结构方面,笔者建议采用以法制监管为核心、适当集中、主辅分明、多重监管的综合监管组织结构。在投资监管方面,笔者建议在现阶段对社会保障基金投资营运原则上仍然采取限量监管,但在具体政策制定上要有适当放宽基金投资限制的考虑。值得一提的是,本文强调了社会保障基金预警监督的重要性,并较深入地探讨了社会保障基金预警监督指标的设置,针对社会保障基金运行中存在的机构自身风险和管理过程风险两类风险建立了社会保障基金预警监督指标体系。更多还原

【Abstract】 Based on the present theories of operation and supervision of social security fund,this paper penetrates into analysis and evaluation on the status quo of supervision of social security fund in China, and uses foreign triumphant experience and lesson of supervision of social security fund for our reference,finally puts forward the mode of supervision of social security fund with chinese distinctive feature. First, the writer evaluates the present condition on construction of supervision legal system, supervision organization system and supervision range of social security fund .And on the foundation of that,the article affirms the progeny and point out the shortage on supervision of social security fund in China.Secondly,the article concludes the direction of supervision of social security fund by analysis on foreign legal system, organization system and pattern of supervision,and advances that it is more important to combine our countries’special status than balance merit and defect of the modes on choosing the mode of supervision of social security fund. Finally,based upon China’s actual conditions, the paper establishs the new mode of supervision of social security fund that attachs importance to day-to-day supervision and pays equal attention to vigilance supervision. day-to-day supervision includes supervision organization framework and investment supervision. It is worth to say,the paper emphasizes the important of vigilance supervision of social security fund,and studies the guideline of vigilance supervision of social security fund.Then, the guideline system of vigilance supervision of social security fund is established in according to organization risk and management risk on the operation of social security fund.更多还原