社保基金违规的制度分析与改革思路

Institutional Analysis on the Cases against the Regulations of Social Security Funds and Reform of the System

文章通过透视社保基金的不同违规情况,对中国社保制度存在的制度缺陷进行分析。文章认为,社保制度设计的不科学与存在的问题是导致社保资金违规的根本原因,主要表现为社保统筹层次太低,投资制度不合理,立法缺位等。目前中国社保资金面临的主要是管理风险和制度风险;风险控制的关键在于改革基本社保制度的大框架:一是要大幅调整和改造统账结合的制度结构,使其能够提高统筹层次;二是要尽快改革基金投资制度,以提高账户资金投资收益率;三是要尽快立法,以规范社保制度运行管理成本及其机构运行的行为。

Focusing on the cases of operation against the regulations of social security funds revealed by the 2006 audit report pub- lished by China National Auditing Office,this article reconsiders China's social security system and investigates its structural defects.It is found that the basic cause of actions against regulations of social security funds lies in the problems in the design and operation of the system,which mainly are low level of social pooling,nonscientific investment rules,and absence of regu- latory framework.These defects result in various irregularities,conflicts of interests,and even corruption.By pointing out two main risks faced by social security funds,administrative risk and institutional risk,this article argues that the key to risk control is to restructure the basic social security framework:first,adjust and reform the institutional structure combined overall planning funds and individual accounts in order to promote pooling level;second,reform the investment system of funds to raise their return rates;finally,accelerate legislation so as to regulate the administrative costs of social security sys- tem and the behavior of its agencies as well.