摘要随着经济的发展,社会保障基金规模的逐渐扩大,社会保障事业取得了一定的收益,但欠发达地区中的道德风险仍然日益凸显,广泛存在于社会保障基金运营体系中,严重影响我国社会保障事业的发展。社会保障中的道德风险主要由于成本与收益在不同利益主体之间的转移空间,利益主体的信息不对称,制度的约束力与委托代理的复杂程度造成的。主要表现为:社会基金冒领骗领、社会保障机构的违规行为和社会基金的挪用贪污行为等。为了有效防范社会保障基金运营中的道德风险,必须坚持从欠发达地区的具体实际情况出发,加强社会保障的激励机制和约束机制,降低委托人对各方信息的不对称程度,完善信息披露制度,同时也要建设社会主义文明社会,提高欠发达地区居民的整体素质。45811
毕业论文关键词:社会保障; 道德风险; 委托代理;防范
Abstract With the development of economy, the gradual expansion of the fund of social security, social security undertakings made some gains, but the moral hazard in the less developed areas is still increasingly prominent, widely exists in the social security fund operation system, seriously affected the development of China's social security cause. The moral risk in social security is mainly due to the transfer of space cost and benefit between different interest subjects, the information asymmetry of interest subjects, the complicated degree of binding and agency system caused by the. The main performance is: the social fund claim of illegal behavior and the social fund fraud, misappropriation of social security mechanism of corruption. In order to effectively prevent the moral risk of social security fund in operation, must insist to set out from the actual situation of underdeveloped areas, strengthen the incentive mechanism and constraint mechanism of social security, reduce the degree of asymmetric information to the parties entrusted person, improve the information disclosure system, at the same time also to the construction of socialist civilization, improve the overall quality of the residents of underdeveloped area.
Key words:Social security ;principle-agent;moral hazard;prevention
目 录
摘 要Ⅰ
AbstractⅡ
一、欠发达地区社会保障基金运营中道德风险的相关概念界定1
㈠ 社会保障制度的定义 1
㈡ 社会保障基金的定义 2
㈢ 欠发达地区的定义2
㈣ 社会保障基金运营中道德风险的界定2
二、欠发达地区社会保障基金运营中道德风险的表现 3
㈠ 骗领社会保险基金行为3
㈡ 企业拖缴、欠缴、拒缴现象3
㈢ 社会保障机构的违规操作3
㈣ 政府官员挪用与贪污行为 4
三、社会保障基金运营中道德风险的危害 4
㈠ 降低社会保障运营效率,阻碍社会保障事业的发展4
㈡ 破坏社会公平,败坏社会风气4
四、欠发达地区社会保障基金运营中道德风险的产生原因5
㈠ 委托代理风险 5
㈡ 欠发达地区缺乏法律支持、社会监督力薄弱 6
㈢ 欠发达地区政府缺乏资金支持6
㈣ 欠发达地区社会保障中的信息不对称 7
五、欠发达地区社会保障基金运营中道德风险的防范策略7
㈠ 强化欠发达地区社会保障的激励机制与约束机制 7
㈡ 为欠发达地区社会保障事业提供财政支持并加快立法,加强监督8
㈢ 降低欠发达地区社会保障中的信息不对称8
㈣ 建设社会主义文明社会,提高欠发达地区的整体素质 10
结论10
参考文献11
致 谢12
试析欠发达地区社会保障基金运营中的道德风险及防范
一、欠发达地区社会保障基金运营中道德风险的相关概述界定 欠发达地区社会保障基金运营中的道德风险及防范:http://www.youerw.com/guanli/lunwen_47396.html