我国养老保险基金监管体系研究..doc

摘 要 养老保险基金的完整性与安全性，与广大参保者的切身利益以及社会的稳定密切相关。目前我国政府在这一方面做了大量工作，大大增强了养老保险基金的监管力度，但政策不完善、管理不到位、监管不规范等问题依旧存在，对养老保险基金的良好运营产生了严重的影响。因此，构建有效的监管体系，不但可以落实党和国家的方针政策，保障养老保险基金不被非法挪用，还能够维持社会安定，促进经济有序、健康地发展。 本文有五个部分，第一部分阐述了养老保险和养老保险基金的相关概念，以及养老保险基金监管的主要内容、原则、体系和方式；第二部分简要介绍了我国养老保险制度的发展历程和当前的监管状况；第三部分对我国养老保险基金监管制度现状进行了研究，分析了我国养老保险基金监管工作中所存在的问题以及原因；第四部分对发达国家和发展中国家的养老保险基金监管模式进行了分析和比较；最后一部分结合国内外养老保险基金监管制度方面的经验和教训，对我国养老保险基金监管制度的完善提出了一些对策建议。 关键词：养老保险基金；监管；制度；模式 Abstract The integrity and security of the pension fund are closely related with the vital interests of the majority insured person and social stability. Our government have done a lot of work in this field, which greatly enhancing the supervision of the pension fund. But problems persist such as the policy is not perfect, the management is not in place and the the regulatory is not standard. It seriously affect the good operation of the pension fund. So building an effective regulatory system is not only the implementation of the principles and policies of the party and the government to protect the pension fund misappropriation, but also to maintain social stability, and promote the orderly and healthy development of economy. This article has five parts. The first part was dealing with the concept of old-age insurance and pension insurance funds, as well as the main content of principle, system and mode of the old-age insurance fund supervision. The second part briefly described the developing course of Chinas old-age insurance system and the current regulatory conditions. The third part researched the status of Chinas pension fund regulatory regime, and analyzed the problems and reasons of the pension fund supervision. The fourth part analyzed and compared the pension fund supervision patterns between developed and developing countries. The last part gave some suggestions about the improvement of Chinas pension fund regulatory regime, by combining the experience of both native and foreign pension fund regulatory regime. Key