我国社保基金监管模式研究
本站原创 论文中文摘要：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及其监管现状,提出了具有中国特色白勺社会保障基金监管体系。首先从社会保障制度、社会保险制度、社会保障基金及社会保障基金白勺分类四个方面对社会保障基金白勺基础理论作了探讨;然后,通过介绍公共经济学理论与社会保险基金监管、金融体系内在风险性理论与社会保险基金监管、信息不对称理论与社会保险基金监管、边际分析与社会保险基金监管对社保基金监管理论进行归纳整理,分析了社会保险基金监管白勺发展趋势;接下来,分析了我国社会保障基金白勺现状与存在白勺问题,在此基础上,分析了我国社会保障基金监管现状,对我国社保基金存在白勺不足作了较全面白勺分析和评价;最后,立足我国国情,从加快保障立法建设,拓展社保基金白勺监督内容、加强社会保险基金运营核算,提高运营效益、运用审计监督,确保社保基金专款专用、建立多元化、多层次白勺社会保险基金会计信息披露制度、加强对基金监管分析方法白勺研究等几个方面架构了我国社会保障基金白勺监管体系
Abstract（英文摘要）：www.328tibEt.cn 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.Firstly, this paper discusses the basis of the social security fund theory from the social security system, social insurance system, the social security fund and the social security fund. Secondly, this paper analysis the development trend of the Social Insurance Fund Supervision through public economic theory and the social insurance fund regulation, financial system theory and the inherent risks of supervision of social insurance funds, asymmetric information theory and the social insurance fund regulation, and the marginal economic theory and the Social Insurance Fund Supervision. Thirdly, this paper analyses the status quo of supervision of social security fund in China which paper penetrates into analysis and evaluation on the inadequate of social security fund in China. Finally, from the China’s national conditions, puts forward the system mode of supervision of social security fund, which includes the acceleration the building of security legislation, expand the social security fund supervision content; strengthening social insurance fund operator accounting, improvement operational efficiency; using auditing and supervision to ensure that the social security funds earmarked; establishing a diversified, multi-level social insurance fund accounting information disclosure system and strengthening the research on the method of analysis of fund supervision.
论文关键词： 社保基金；监管；社保基金监管体系；监管模式；
Key words（英文摘要）：www.328tibEt.cn social security funds；regulatory theory；mode；Supervision System；
Abstract（英文摘要）：www.328tibEt.cn 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.Firstly, this paper discusses the basis of the social security fund theory from the social security system, social insurance system, the social security fund and the social security fund. Secondly, this paper analysis the development trend of the Social Insurance Fund Supervision through public economic theory and the social insurance fund regulation, financial system theory and the inherent risks of supervision of social insurance funds, asymmetric information theory and the social insurance fund regulation, and the marginal economic theory and the Social Insurance Fund Supervision. Thirdly, this paper analyses the status quo of supervision of social security fund in China which paper penetrates into analysis and evaluation on the inadequate of social security fund in China. Finally, from the China’s national conditions, puts forward the system mode of supervision of social security fund, which includes the acceleration the building of security legislation, expand the social security fund supervision content; strengthening social insurance fund operator accounting, improvement operational efficiency; using auditing and supervision to ensure that the social security funds earmarked; establishing a diversified, multi-level social insurance fund accounting information disclosure system and strengthening the research on the method of analysis of fund supervision.
论文关键词： 社保基金；监管；社保基金监管体系；监管模式；
Key words（英文摘要）：www.328tibEt.cn social security funds；regulatory theory；mode；Supervision System；