摘要
目前,社会保险存在较为严重的欺诈现象,不仅使社会保险基金面临较大压力,同时严重影响我国社会保险制度的完善。本文提出的解决之道是在完善社会保险法律体系的基础上,在刑法中增设“社会保险诈骗罪”。通过对相关概念的辨析,对类似罪名的研究,总结刑法规制的必要性与可行性,最终完善社会保障法律体系,提高司法监管的效力。
Nowadays, there exist quite serious cheat phenomena in social insurance, which not only brings social insurance fund great pressure, but also seriously affects the consummation of the social insurance system in our country. The solution given in this article is, based on the consummation of the law system of social insurance, to append" crime of social insurance fraud"to the criminal law. This article tries, through the differentiation and analysis of relevant definitions, the study of similar accusations, to summarize the necessity and feasibility of criminal regulation, to consummate the law system of social insurance and finally, to advance the effectiveness of judicature regulation.
出处
《贵州师范大学学报(社会科学版)》
2006年第4期16-21,共6页
Journal of Guizhou Normal University(Social Sciences)
基金
国家社科基金项目(04BFX037)
关键词
社会保险基金
欺诈
社会保险诈骗罪
social insurance-fund
fraud
crime of social insurance fraud