建设中国特色的社保基金监管体系：来自委托代理关系视角.pdfVIP

摘 要 近些年来,我国社会保障制度得到高度重视,社保基金规模得以较高的速 度逐年增长。同样,局部地区的个别违规操作问题,造成较为负面的社会影响。 有必要从制度角度,研究中国社保基金监管体系,深入思考社保基金制度的改 革和发展。 当今世界,不管是经济领域还是社会领域,都普遍存在委托代理关系。在 我国社保基金运行中,委托代理关系普遍存在,相应的“代理问题”也不可避 免。因此,以委托代理的角度,研究建设中国特色的社保基金监管体系具有重 要的意义。 通过文献研究、理论分析和比较分析表明,社会保障基金监管既是降低社 会保障基金运营风险的有效手段,又是保障社会保障基金安全运行的必要过程。 根据社保基金运行中存在的三级委托代理关系,社保基金监管体系应该瞄准多 委托代理链条中“代理问题”,区分两类情况??宏观层面和微观层面,建立不 同的监管体系,实现不同的监管目的。 在宏观层面,即第一级委托代理关系(企业和职工??政府)和第二级委 托代理关系政府??社保基金管理机构,建立宏观监管体系,重点解决制度 问题,通过完善社保基金监管法律法规,统一政策和制度,做好分类分级管理。 在微观层面,即第三级委托代理关系(社保基金管理机构??投资管理人、托 管人和账户管理人,建立微观监管体系,重点解决投资行为监管问题,通过建 立投资管理人、托管人和账户管理人三者的制衡机制,实现社保基金投资的保 值增值。关键词:委托代理;社保基金;监管 Abstract Recently, Chinas social security system has been given serious attention, the scale of social security fund keeps a rapid growth rate every year. Meanwhile, the emergence of local individual irregular operations resulted in negative social impactsHence, it is necessary to study the Chinese social security funds supervision from the system perspective, and think deeply of the social security fund system reform and developmentThe principal-agent relationship exists all over the world, wherever economy realm or social realm. In the operation of Chinas social security fund, the principal-agent relationship also appears quite common. So, studying the Chinese social security funds supervision system from the principal-agent aspect is quite meaningfulThrough researching on documents, analyzing and comparing on theory, social security funds supervision is an effective measure to reduce the risk of social security funds operation, and also a necessary process to keep the safety of social security funds. According to the three level of principal-agent relationship in the operation, social security funds supervision should aim at the “Agent problem” of Multi-chain of principal-agent relationship, establish different supervision system from macro-aspect and micro-aspect, and achieve different supervision objectivesFrom the macro-aspect, which means th