养老保险基金支付风险及防范机制研究.doc

养老保险基金支付风险及防范机制研究摘要目的我国的养老保险金支付已经进入高峰期，养老保险基金收不抵支、资金短缺的现象日益突出，养老保险基金进入紧张运行状态，所以探讨我国养老保险基金危机的成因，并寻找摆脱危机的对策显得尤为迫切。方法文献分析法。搜集、鉴别、整理文献，并通过对文献的研究，以此达到分析养老金支付风险的主要因素。结果及时发现和纠正养老保险基金的征收、支付和管理运行过程中的问题，收集和缴纳、确保养老保险基金管理的政策法规的实施，保证正常的养老保险支付工作。对策针对养老金支付风险的主要因素，提出相对应对解决方法。关键词养老保险基金支付风险防范机制AbstractObjectiveTheendowmentinsuranceofourcountryhasenteredthepeakperiodofpayment,endowmentinsurancefundisworthsupporting,theshortageoffundshasbecomeincreasinglyprominent,pensionfundtoenterthenervouscondition,sothestudyofChinesepensioninsurancefundcrisis,andfindthecountermeasurethatcastsoffthecrisisappearsespeciallyurgent.MethodLiteratureanalysis.Collection,identification,literaturereview,andthroughtothestudyofliterature,soastoachievetheanalysisofpensionpaymentriskfactors.ResultsThetimelydetectionandcorrectionofendowmentinsurancefundcollection,paymentandmanagementofoperationprocessinquestion,collectionandpaymentofpensionfundsmanagement,ensuretheimplementationofpoliciesandregulations,andensurethenormalworkingofendowmentinsurancepay.CountermeasuresforthepensionpaymentThemainriskfactors,putsforwardrelativesolutionsmethod.Keywords:endowmentinsurancefundpayment;risk;preventionmechanism目录TOC\o"1-3"\h\uHYPERLINK\l_Toc20909摘要PAGEREF_Toc209091HYPERLINK\l_Toc20909前言4HYPERLINK\l_Toc52581资料来源与方法PAGEREF_Toc52584HYPERLINK\l_Toc91301.1资料来源PAGEREF_Toc91305HYPERLINK\l_Toc75671.2研究方法PAGEREF_Toc75675HYPERLINK\l_Toc283532养老金支付风险的主要因素PAGEREF_Toc283535HYPERLINK\l_Toc246982.1人口老龄化程度加剧，养老保险基金负担系数提高PAGEREF_Toc246985HYPERLINK\l_Toc137092.2通货膨胀导致养老保险基金全面缩水PAGEREF_Toc137096HYPERLINK\l_Toc268912.3个人账户空账问题严重PAGEREF_Toc268917HYPERLINK\l_Toc251162.4养老保险扩面征缴工作困难PAGEREF_Toc251167HYPERLINK\