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A Study Of Legal Institution In The Supervision Of Chinese Social Security Fund

Posted on:2012-04-12Degree:MasterType:Thesis
Country:ChinaCandidate:X ZouFull Text:PDF
GTID:2166330332497166Subject:Civil and Commercial Law
Abstract/Summary:PDF Full Text Request
With the boom of our economy and the increase of the strength of our country, the necessity of building up our country's legal supervision system of social insurance funds is becoming increasingly prominent. Although the establishment of the legal supervision system of social insurance funds in our country is in general optimistic and advantageous to us, real challenges and tasks are still severe and arduous.The first chapter of this dissertation expounds social insurance funds and the basic theories of the supervision of social insurance funds briefly. Social insurance funds are the redistribution of national income on the basis of the first distribution of productive departments. They are specialized monetary funds that are used to guarantee the fundamental life of social members who have lost the capacity or opportunities for work permanently or temporarily. Social insurance funds have compulsory, mutual-aid, social welfare, reserve, inflation-proof and value-added features. They are comprised of policy reserves, great catastrophe and high risk reserves, and the balance of annual insurance premium. Social insurance funds, as in our country, consist of endowment insurance funds, medical insurance funds, work-related injury insurance funds, unemployment insurance funds and child-bearing insurance funds. The supervision of social insurance funds should be carried on in accordance with laws and regulations, and should also obey the principles of separating revenue from expenditures and budget management so as to reach the goals of safety, reliability, profitability and impartiality. To select and establish the system of the supervision of social insurance funds is the key point to analyzing and standardizing theories and practice of the supervision of social insurance funds as well.The second chapter researches the social security system and social insurance funds legal supervision system in Germany, America and Britain with the attempt to make use of their success experience and lessons. Germany's supervision system of social security fund, which is intact, positive, proves to be a model for supervision system of social security fund. However, there are still many problems, such as excessively increasing expenditure and heavy governmental financial burden. American supervision system of social security fund has outstanding market efficiency and pluralism, which performs great importance to preserve social stability, enhance economic development and adjust relationships between interest groups. Nevertheless, it also bears problems like highly increasing expenditure and excessive regulatory authorities. Britain's supervision system of social security fund has comprehensive security items, great security level, prominent national responsibility, distinguished governmental status and universal covered range and requirements. At the meantime, however, large expense scale and excess dependence from citizens are also very evident issues. Experience and lessons from international supervision system of social insurance funds are well worthy for us to learn and draw from.The third chapter of this dissertation depicts our country's supervision pattern of social insurance funds. The foundation of our country's supervision system of social insurance funds has grown out of nothing and become more and more refined and it's being built to meet the requirements of market economy and the laws of social development. Our country's supervision pattern of social insurance funds consists of the legal system supervision and organizational system supervision, and the current situation of the former is unpromising. Although Constitution, Social Security Act and several regulations have made orders on the supervision of social insurance funds——especially Social Security Act where regulations have been made about the extension and scope of social insurance funds, budgets and final accounts, balanced revenue and expenditure, inflation-proof and value-added factors, the safety of the funds, investment and operation, the publicity of information and so on based on the summary of our country's supervision practice and rich experience of early legislation of social insurance funds, which provides law stance for standardizing the supervision of social insurance funds of our country—I still consider that those related regulations in Social Security Act are lacking details and specifics, which are so general that it is very difficult to deal with the complicated and mercurial supervision and practice of our country's social insurance funds. The basic circumstance of our country's organizational system supervision of social insurance funds is also unpromising. We have already made a preliminary supervision system which mainly relies on executive supervision and meanwhile integrates financial supervision, audit supervision, internal supervision and social supervision.In its practice, a great many problems appears like inefficient supervision of the people's congress, decentralized and disordered executive supervision, lack of discipline within internal supervision, and the absence of social supervision.Chapter Four of this dissertation analyzes the current problems and the legal reasons of the immature legal supervision system of our country's social insurance funds. There exists a great many problems such as the gloomy situation of collecting expenditures, the severe phenomenon of diverting and running away of the funds, the unfavorable effects of investment and operation, and the loss of the legal supervision environment. The reasons that our country's legal supervision system of social insurance funds is immature and needs improvement are the sources to have caused those problems. The immaturity of our country's legal supervision system of social insurance funds mainly displays in slow lawmaking process, lagged monitoring procedures, lower legislation level, insufficient supervision strength, incomplete legal system, ineffective supervision effects, weak operation system, divergent results, limited legislative aspects, narrow audience range and other respects. The legal institution of our country's social insurance funds is also unhealthy. The healthy and orderly development of social insurance funds needs faultless investment supervision, budget and final account, specialized audit, information disclosure and other laws institutions. However, the very situation of our country's social insurance funds supervision is:supervision subjects are unclearness, means are monotonous and stiff, duties are vague and lack of details, budget and the final account are random and disorderly, not proceeding from the reality, without legal ground, the special audit emphasizes on the form rather than the content, and the awareness of information disclosure is very weak, plus the results are far-fetched.Chapter Five expounds the future direction of development and reform for our country's social insurance funds supervision system, which are striving to perfect the system and continuously improving its law institutions. We believe that the following measures should be taken in order to perfect China's social insurance funds legal supervision system:building the framework of the social insurance funds legal supervision system, clarifying the legislation programming of social insurance funds supervision, improving the legislation level of the social insurance funds supervision, enlarging the target audient coverage of the social insurance funds supervision and strengthen the judicial guarantee of it, paying more attention to the establishment and the perfection of the system to ensure its stability, authority and coerciveness.In order to perfect China's social insurance funds legal supervision system, investment supervision system, budget and final accounts system, special audit law system, and information disclosure system should be refined. To perfect investment supervision system is to perfect the market entry certification system of operating agencies, to build an assets management and appraisal system, to establish a global supervision system, and to nail down the subject and duties of supervision and rich the means of supervision. Clearing the fundamental principle, stressing on practical inspection, envisaging the public subsidies, keeping to the working routine and proceeding steadily and step by step are required in order to complete the legal budget and final account system of social insurance funds. Completing the special audit law system of the social insurance funds equals to conduct auditing in accordance with laws, to standardize behaviors and to run spot-check whenever necessary so as to make sure the legality and impartiality. To refine social insurance funds information disclosure system, information disclosure obligations, extension and impunity reasons should be delimited to consummate the legal information disclosure system. In the meantime, supervision rights together with relief measures of the insured should also be delimited.To sum up, under current situation, the timing is propitious, the task is arduous and the challenge is severe in the building of social insurance funds legal supervision system and law system in our country. We are in a great hope that our country's social insurance funds legal supervision system and the law institutions will be completed as soon as possible so that they can play their due role in maintaining social stability, in improving economic development, in promoting national prosperity and in bettering people's well-being.
Keywords/Search Tags:Social Insurance Funds, Social Insurance Funds Supervision, Social Insurance Funds Legal Supervision System, Social Insurance Funds Supervision Institutions
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