摘要
本文首先叙述了社会保障基金的现状以及基本养老保险基金显性与隐性的债务问题,试图站在基金可持续发展的角度,分别就缴费端与投资管理端两个方面提出政策建议。其中,以我国城镇职工"统账结合"养老保险制度的缴费率为研究重点,通过建立最优缴费率模型,对社会统筹缴费率和个人账户缴费率中如何分配展开研究。并在基金投资管理方面提出建议,从社会保险基金理事会等日常管理机构的内部控制制度和财政部门、审计部门对社会保险基金管理机构的外部监督检查两个方面入手,具体实施对基金运行的监管,从而实现基本养老保险的可持续发展。
This paper describes the current situation of social security fund and the explicit and implicit debt problem of the basic endowment insurance fund, and tries to make suggestions from the point of the sustainable development of the fund.In this paper, the research focuses on the payment rate of the old-age pension insurance system of the urban workers in our country, and the research is carried out on the allocation of the payment rate and the individual account payment rate by establishing the optimal payment rate model.In the end, the paper suggests that in the fund investment management, the internal control system of the social insurance fund council,the external supervision and inspection of the social insurance fund management institutions should be carried out in the aspects of the internal control system and the auditing department,the supervision of the fund operation should be implemented in detail, so as to realize the sustainable development of the basic endowment insurance.
作者
刘叶
郭强华
LIU Ye;GUO Qiang-hua(Business Schoo,Ningbo University ,315211,Ningbo,Zhejiang, China)
出处
《特区经济》
2019年第3期107-110,共4页
Special Zone Economy
关键词
城镇职工基本养老保险
最优缴费率
基金管理
basic endowment insurance for urban workers
optimal payment rate
the fund management