【作者】 宋玉蓉；

【导师】 石丹林；

【作者基本信息】 华中师范大学 ， 行政管理学， 2002， 硕士

【摘要】 养老保险是社会保障体系的重中之重，养老保险制度的成败关系到一个国家政治、经济的稳定与发展。基金是养老保险制度之本，是养老保险制度顺利运行的决定性因素。本文运用管理学、社会学、经济学等学科知识，采取规范分析与实证分析相结合的方法，阐述了养老保险、养老保险基金的涵义、特点、作用，列举了我国养老保险基金收不抵支的现状，分析了我国养老保险基金出现赤字的原因，并提出了解决我国养老保险基金赤字的若干对策。 本文认为，我国养老保险基金出现赤字是内外因同时作用的结果。综合起来看，造成我国养老保险基金出现赤字的原因有：1．老龄化严重使得养老保险基金支出大幅度增加。2．企业效益差，无法支付养老金。3．养老保险制度自身存在的缺陷。4．养老保险管理不善。制度内在缺陷又包括“条”“块”分割的管理体制对基金安全极为不利；法定退休年龄偏小，使得基金收入减少，支出增加；基金运营规定不合理，减少了基金的营运收入三方面内容。管理不善包括征缴率低；扩面工作进展缓慢；参保单位漏报、瞒报缴费工资基数；虚报冒领养老金现象严重及提前退休现象普遍五个方面的内容。 针对养老保险基金产生赤字的原因，本文提出如下对策：1．多渠道筹措养老保险基金。2．完善养老保险制度。包括实行垂直管理体制；延长法定退休年龄；进行多元化投资三项措施。3．加强养老保险管理。包括千方百计提高征缴率；坚持不懈地扩大覆盖面；规范工资管理，严格申报制度，加强稽核力度；采取得力措施，防止虚报冒领养老金；坚决扼制提前退休行为五项措施。 对于我国养老保险基金出现赤字的部分原因，作为专题，已有专家学者作过深入地研究，但全面地、综合地分析造成我国养老保险基金出现赤字的原因的论文目前还没有。本文的新意在于全面地、深入地分析了我国养老保险基金产生赤字的原因，并提出了一些可行性对策；对一些至今无人涉足的问题，如实行垂直管理体制问题，加强户口、殡葬管理，防止冒领养老金问题，也作了一些探讨。更多还原

【Abstract】 Old age insurance is the key point of social insurance system and the success or the failure of old age insurance system will influence both political stability and economic development Insurance funds, the basis, decide whether the operation of the system is smooth and successful. This paper illustrates the definitions, characteristics and functions of old age insurance and old age insurance fund, analyses the present situation and causes of old age insurance fund deficits, and discusses the countermeasures to solve the problem with the basic theories of subjects as management, sociology and economics.In fact, the deficits of old age insurance fund have internal cause and external cause. Comprehensibly, there are four reasons: IThe old age insurance fund expense rises greatly with the aging. 2.The poor performance of the economy leads many enterprises into the trough. 3.The inherent defects in the system. 4.The weak management of fund. The inherent defects can be summarized as: the management system of "strip" "piece" division which is bad for fund security; too young retiring age; ineffective fund operation. Ineffective management includes low compliance; narrow coverage; false contributory wage; false claim of pension; and too many early retirements.With regard to the reasons, the main countermeasures to the fund deficit are: 1. Manage to collect fund through various channels.2. Perfect the system. Implement vertical management; prolong legal retiring age and invest in multicultural way. 3. Enforce management, increase compliance by all means; widen coverage; standardize payment management; rigorously enforce application regulation; take efficient measures to prevent faces claim of pensions; oppose too early retirement firmly.Although experts and scholars have already made in-depth study on the causes of old age insurance fund deficits as monographic study, there are still no theses that completely and comprehensively analyze the causes hi China, This papertakes the initiative to analyze in an all-round way and put forward feasible countenneasures. Meanwhile, this paper also probes into such things as implementing vertical management system, strengthening management of residence and funeral, and preventing false claim of pensions on which detailed studies have hardly been touched before.更多还原