社会保险基金之刑法保护.pdfVIP

No.12009 2009 年第 l 期 福建萨察学院学报 Serial No. 107 (总第 107 期) JOURNAL OF FUJIAN POLICE ACADEMY 社会保险基金之刑法保护 张海峰 (华东政法大学，上海 200042) 摘 要:社会保险基金事关全面建设小康社会的宏伟目标，其安全性和完整性应当得到充分全面的刑法 保护。在我因统账结合的社会保险体制下，社会钝婷基金和个人账户革金具有不同的刑法属性，其主管者社 会保险经办机构是罔有事业单位.针对社会保险基金的犯罪充斥于征缆、管理、投资、监管的全过税，刑法在 对部分行为坚决能治的同时，在某接场合也熏得束手无策、力不从心.而对刑法保护不力的尴尬局面，有必 妥以《社会保险法(草案为契机进行先实和完善. 关键询:社会保险基金;社会保险经办机构F 刑法保护;刑法完善 中圈分类号:DF625 i DF636 文献标识码:A 文章编哥:1674翩4853(2009)01-0074-06 The Penal Protection of Social Insurance Fund ZHANG Hai-feng (East China University of Political Science and Law ,Shanghaí 200042 ,China) Abstract: Social insurance fund is related to building a well俐。ff society in an all-round way , its security and intactness should be protected appropriately. In current social security system. social overalI planning fund and individual! 于ccount fUl;td have different attributes of the Penallaw. as the responsíbílíty organ , the social insurance agency organization is a State-owned institution. The crímes on social insurance funds ex- ist in the whole procedure , such as collection 、 management、 investment、 monitoring. Some of the conducts are punished by the penal law. but in some occasions the penallaw appears to be unable to do anything. Therefore. it is necessary to improve this embarrassing situation , taking the chance of Social Security Law (Draft). Key words:social insurance fund; society insurance agency organization; penal protection; penal im唰 provement 国家审计署 2008 年第