论政府在社保基金监管中角色和责任.pdf

中文摘要 实现对社会保障基金有效监管首先是政府的责任 但是政府在社保基 金监管中如何扮演好监管的角色 取决于政府如何正确地理解社保基金的 性质和正确履行政府监管职能 社保基金是公共资金 而不是部门资金或 者地方性资金 社会保障基金的法律地位亟待明确 对造成基金损失的机 构和个人 应该让其承担法律责任 正确履行政府监管职能 首先要借鉴 国际经验 完善监管的组织体系和法律体系 其次要明晰中央政府和地方 政府 政府职能部门和经办机构之间的权责划分 中央政府要有制度设计 的整体目标 并区分各级政府的监管责任 各地即将普遍设立的社会保障 监督机构 将在协调部门利益和地方利益中发挥重要作用 经办机构亟待 增强自主管理能力 同时需要法律明确其法人地位 从宏观上看 现有的 监管体系更多反映了现收现付制的特点 随着养老保险个人账户的做实和 企业年金的发展 社会保障基金将向着积累制的方向不断发展 这将给社 会保障基金监管的改革带来新的契机 不断突破政府主导的监管方式 并 各种新的监管机制引入监管制度中 关键词 社会保障基金监管 政府角色 政府责任 Abstract Social security fund supervising firstly is governments responsibility. The government needs to act good supervising and managing in social security fund supervising and managing. The government must correctly understand the nature of social security fund and correctly fulfills the government supervising and managing function. Social security fund is the public fund, but is not the department fund or the local fund, needs to be clear about the legal status, the organization which causing the fund loses, should undertake the legal liability. Correctly fulfills the government function, firstly must profit from the international experience, consummates the organization system and the legal framework; the responsibility should be clear about between the central authorities and the local authority, the central authorities must design the over all goal, and discrimination all levels of governments responsibility. The social security supervising agency will play the vital role in a long run. In macroscopic vision, the existing system had reflected much presently DB system. When the enterprise annuity and pension fund individual account developed, the reform of social security fund supervising is moving, will unceasingly break through the government leading role, and bring new kind of mechanism into the supervising system. Key words Social Security