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完善社保基金监管 促进和谐社会建设——基于武汉市社会保障基金监管体系的实证分析

Improvement of the Supervision of the Social Security Fund,Promoting the Building of a Harmonious Society——Empirical Analysis Based on Wuhan Monitoring System of Social Security Funds
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摘要 社会保障制度是市场经济的基本经济制度,健全的社会保障体系是社会经济的"稳定器"、经济运行的"减震器"和维护社会公平的"调节器"。社会保障基金是社会保障体系的核心,是现代社会保障制度得以建立并正常运行的物质基础和财力保证。然而,由于当前社会保障基金监管体系存在诸多漏洞和不完善之处,使得挤占、挪用社保基金的分子有机可乘。因此,在分析社保基金监管必要性的基础上,通过对武汉市社保基金监管体系的考察和分析,提出了健全和完善社会保障基金监管体系的策略和相关建议。 The social security system is the basic economic system of the market economy.A perfect social security system is the 'the stabilizer' for social economy,'the shock absorber' for economical movement and 'the regulator' for the maintenance of social justice.The social insurance fund is the core of social security system and also the material foudation and the financial resource guarantee,which promotes the establishment and the normal operation for the modern social security system.However,as there are many cracks and the imperfect factors in the current social insurance fund supervision system,the phenomenon of occupying and divertting social security funds are widespread.Therefore,the analysis on the basis of the necessary for supervision of social security funds,through the social security fund supervision system's inspection and the analysis to the Wuhan,the article put forward a sound and perfect strategy and the relevant recommendations for the social security fund supervision and management system.
作者 姚春辉
出处 《华中师范大学研究生学报》 2009年第2期142-148,共7页 Central China Normal University Journal of Postgraduates
关键词 社会保障基金 社保基金监管 监管体系 和谐社会 social insurance fund social security fund supervision supervision system Harmonious Society
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参考文献1

  • 1《社会保障资金财政监督》编委会编著,高伟明.社会保障资金财政监督[M]中国财政经济出版社,2005.

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