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TRUdNG DAI HQC KINH if QUOC DAN OA! HOC KTQD TT THONG TIN THUV1EN PHONG LUAN AN TV LIEU MAI TH| Hl/dNG HOAT DONG DAU TIT QUY BAO HIEM XA HOl U VIET NAM - THUC TRANG VA GIAIPHAP ■ ■ ■ Chuyen ngdnh: KINH TE BAO HIEM • • Ngittii hitting dan khoa hoc' TS PHAM THI DINH HA NOI - 2010 MUC • LUC • DANH MUC CAC TU* VIET TAT DANH MUC BANG BIEU, HINH VE VA PHU LUC TOM TAT LUAN VAN PHAN MO DAU CHlTONG 1: QUY BAO HIEM XA HOI VA HOAT DONG DAU TU QUY BAO HIEM XA HOI 1.1 TONG QUAN VE BAO HIEM XA HOI 1.1.1 Tlnh tat yeu khach quan cua BHXH 1.1.2 Khai niem BHXH 1.1.3 Ban chat va chuc nang cua BHXH 1.3.4 Dac trung co ban cua bao hiem xa hoi 13 1.2 QUY BAO HIEM XA HOI 17 1.2.1 Khai niem 17 1.2.2 Dac trimg, vai tro cua quy BHXH 17 1.2.3 Nguon hinh quy 19 1.2.4 Su dung quy BHXH 22 1.2.5 Can doi quy BHXH 25 1.3 HOAT DONG DAU TU QUY BAO HIEM XA HOI 30 1.3.1 Sir can thiet dau tu quy bao hiem xa hoi 30 1.3.2 Vai tro cua dau tu tang truong 33 1.3.3 Cac nhan to anh hubng den hoat dong dau tu quy BHXH 34 1.3.4 Ngudn v6n dau tu BHXH 37 r x 1.3.5 Nguyen tac co ban cua hoat dong dau tu tang truong quy BHXH 37 1.3.6 Danh muc dau tu quy BHXH 39 1.3.7 Danh gia ket qua va hieu qua dau tu quy BHXH 44 CHlTONG 2: THUC TRANG HOAT DONG DAU TlT QUY BAO HIEM XA HOI • O VIET • NAM 47 2.1 KHAI QUAT VE BAO HIEM XA HOI O VIET NAM 47 2.1.1 Chinh sach BHXH thoi ky truoc nam 1995 47 2.1.2 Chinh sach BHXH thoi ky tu 1995 den 49 2.2 TINH HINH THUC HIEN BAO HIEM XA HOI GIAI DOAN 2003 - 2009 52 2.2.1 Tinh hinh tham gia bao hiem xa hoi giai doan 2003 - 2009 52 2.2.2 Thue trang thu - chi va can doi quy BHXH bat buoc giai doan 2003 -2009 53 2.2.3 Thue trang can doi quy phan BHXH bat buoc giai doan 2007 - 2009 56 2.3 THUC TRANG HOAT DONG DAU TV QUY BAO HIEM XA HOI VIET NAM 57 2.3.1 Co so phap ly 57 X 2.3.2 Quy trinh thuc hien hoat dong dau tu quy bao hiem xa hoi o Viet Nam hien 59 2.3 Nguon von dau tu quy BHXH o Viet Nam 61 2.3.4 Hinh thuc dau tu 63 r x 2.3.5 Ket qua va hieu qua dau tu quy bhxh giai doan 2003 - 200*9 65 2.4 DANH GIA HOAT DONG DAU TU QUY BAO HIEM XA HOI O VIET NAM TRONG THOU GIAN VUA QUA 68 CHUONG 3: GIAI PHAP HOAN THIEN HOAT DONG DAU TV QUY BAO HIEM XA HOI VIET NAM 74 3.1 CHIEN LVQC PHAT TRIEN NGANH BHXH VN DEN NAM 2020 74 3.1.1 Co so de xay dung chien lupc 74 3.1.2 Cac quan diem chu yeu xay dung chien luoc phat trien nganh BHXH Viet Nam d6n nam 2020 76 3.1.3 Muc tieu cua Chien luoc 77 3.2 DU• BAO VE DOI TUONG CHINH SACH BAO HIEM VA DU • • BAO SO THU BHXH GIAI DOAN 2010 - 2020 79 3.3 GIAI PHAP HOAN THIEN HOAT DONG DAU TU QUY BAO HIEM XA HOI VIET NAM 80 3.3.1 Giai phap ve mat chinh sach 80 3.3.2 Giai phap ve to chuc thuc hien 88 3.4 MOT SO KIEN NGHI 100 KET LUAN 105 x ~ •> TAI LIEU THAM KHAO 107 PHU LUC 110 DANH MUC CAC Th VIET TAT BHXH Bao hiem xa hoi Co che tai chinh dOi vdi chuong trinh huu tri dong hudng co DB muc hudng xac dinh - defined benefit Co che tai chinh dOi vdi chuong trinh huu tri co muc dong DC xac dinh (defined contributions Co che tai chinh thuc thuc chi (thu den dau chi den do) PAYGO - pay as you go BLDTB-XH ILO Bo Lao dong Thuong binh - Xa hoi r-»—n ZV r f _1 /V r /V r A To chuc Lao dong quoc te DANH MUC BANG BIEU, HINH VE VA PHU LUC • • • BANG Bang 2.1: So lao dong tham gia BHXH 52 Bang 2.2: Thuc trang thu Bang 2.3: chi quy BHXH bat buoc giai doan 2003 - 2009 53 Can doi quy phan giai doan 2007 - 2009 56 Bang 2.4: Nguon von va hieu suat su dung von dau tu cua BHXH Viet Nam 62 Bang 2.5: Danh muc dau tu quy BHXH giai doan 2003 - 2009 63 Bang 2.6: Co cau danh muc dau tu quy BHXH 63 Bang 2.7: Ket qua va hieu qua dau tu quy BHXH giai doan 2003 - 2009 65 Bang 3.1: Du bao tong so thu -chi BHXH bat buoc tu 2010 Bang 3.2: den 2020 80 So sanh co che tai chinh tai khoan ca nhan va PAYG 97 HINH VE Hinh 2.1: So sanh toc tang thu vdi toc tang chi 55 Hinh 2.2: So quy trinh to chuc hoat dong dau tu quy bao hiem xa hoi o Viet Nam hien 60 Hinh 2.3: Ty le sinh ldi cua quy bhxh so vdi toc tang GDP va ty le lam phat giai doan 2003 - 2009 66 Hinh 3.1: Du bao ty le can doi quy 100 PHU LUC Phu luc 1.1: Muc dong cac che BHXH cua cac quoc gia thuoc khoi OECD110 Phu luc 1.2: Co che hoat dong tai chinh cua chuong trinh huu tri dong huong vdi muc huong xac dinh 111 Phu luc 2.1: Mo hinh he thong BHXH Viet Nam o cap Trung uong Ill Phu luc 2.2: Mo phong cac kenh tac nghiep cua BHXH Viet Nam 112 TRUdNG DAI HQC KINH TE QUOC DAN MAI TH| HUdNG HOAT BONG DAU TITQUY BAO Hlftl XA HOI VIET NAM - THUD TRANG VA GIAIPHAP Chuyen nganh: KINH TE BAO HIEM TOM TAT LUAN VAN THAC SY HA NOI - 2010 * -tf TOM TAT LUAN VAN PHAN MO HAU Tinh cap thiet cua de tai Cho den nay, khong mot co the phu nhan dune vai tro to ldn ma BHXH mang lai cho mot quoc gia Tuy nhien, sau cac cuoc khung hoang cua cac quy huu tri o cac nude co nen kinh te phat trien nhu My, Thuy Si, Canada vao nhung nam 90 cua the ky 20, cac chien luoc cai cach he thong BHXH noi chung va cach thuc quan ly quy BHXH noi rieng lan luot doi va mot so la cai tien co che tai chinh, mo hinh quan ly va hoat dong dau tu quy BHXH de bao toan va tang truong quy ■> X O Viet Nam, dac thu cua hoat dong BHXH thu trudc chi sau va tOn tai cac che dai han, vay o mot thai diem quy BHXH co mot luong ket du nhat dinh ■> r r r duoc dem di dau tu de bao dam bao toan va tang truong quy Xuat phat tu viec nghien cum ly luan ve quy BHXH, hoat dong dau tu quy BHXH va thuc trang ve ket qua va hieu qua dau tu cua quy BHXH o Viet Nam hien cho thay viec thuc hien r x muc tieu bao toan quy BHXH tuong lai se kho co the thuc hien duoc Do vay, tac gia da chon de tai “Hoat dong dau tu quy BHXH u Viet Nam - Thuc trang x r va giai phap” lam de tai luan van tot nghiep vdi hy vong se dua nhung giaiphap de co the bao toan nguon quy cung nhu toi da hoa hieu qua dau tu cua nguon quy tam thai nhan roi nham tang truong quy de phuc vu cho nhung muc tieu ve phat trien he thong BHXH giai doan hien Muc dich nghien cuu He thong hoa nhung van de ly luan ve BHXH, Quy BHXH va hoat dong dau tu quy BHXH va phan tich thuc trang hoat dong dau tu quy BHXH o Viet Nam hien dong thoi tren co so dua cac giai phap nham de quan ly va dau tu quy BHXH dam bao muc tieu dai han tuong lai Doi tuong va pham vi nghien cuu - Doi tuong nghien cuu: hoat dong dau tu quy BHXH, nguyen tac, quan diem dau tu, cach thuc to chuc thuc hien - Pham vi nghien cuu: Nghien cuu hoat dong dau tu quy BHXH bat buoc giai doan 2003 - 2009 ii Phuong phap nghien cuu De tai su dung cac phuong phap: Phan tich - tong hop; Thong ke va du bao; Phuong phap vat bien chung va vat lich su; Phuong phap lich su va logic; Phuong phap so sanh Y nghia thuc tien cua de tai Dua tren nhung phan tich, danh gia ve thuc trang quan ly va ket qua thuc hien dau tu Quy BHXH, phan tich nhung nguyen nhan lam han che hieu qua hoat dong dau tu Quy BHXH Tu dua cac bien phap mang y nghia thuc tien de van dung vao thuc te nham cai thien tinh hinh quan ly va dau tu tang truong Quy BHXH Ket cau luan van Chuang 1: Quy BHXH va hoat dong dau tu quy BHXH Chuang 2: Thuc trang hoat dong dau tu nguon quy BHXH a Viet Nam Chuang 3: Giai phap hoan thien hoat dong dau tu quy BHXH a Viet Nam CHVONG QUY BAO HIEM XA HOI VA HOAT DONG DAU TV QUY bAo hiEm XA HOI 1.1 TONG QUAN VE BAO HIEM XA HOI 1.1.1 Tinh tat yeu khach quan cua BHXH Su doi cua BHXH cung giong nhu cac chinh sach xa hoi khac luon bat nguon tu yeu cau thuc tien cua cuoc song dat 1.1.2 Khai niem BHXH ‘‘BHXH la su dam bao thay the hoac bu dap mot phan thu nhap cho nguai lao dong ho bi mat hoac giam thu nhap bi om dau, thai san, tai nan lao dong hoac benh nghe nghiep, tan tat, that nghiep, tuoi gia, tu tuat dua tren ca sa mot quy tai chinh su dong gop cua cac ben tham gia BHXH, co su bao ho cua Nha nudc \ r •> r theo phap luat, nham bao dam an toan dai song cho nguai lao dong va gia dinh ho, dong thai gop phan bao dam an toan xa hoi ” 1.1.3 Ban chat va chuc nang cua BHXH 1.1.3.1 Ban chat cua BHXH BHXH la pham tru kinh te xa hoi tong hop, co the hieu ban chat cua BHXH la 98 Van de Tai khoan ca nhan PAYG r te cao r Han che: De gap rui ro tren thi Han che: Phu thuoc manh vao kinh r r r truong, co the giam gia tri thuc te nudc, nhat la toc tang r cua tai san; khong co co che nang suat lao dong va tang luong r r thuc hien chi muc tro cap toi Loi ich ca nhan se giam neu nhu thieu nen khong co kha nang tai dan so gia va phu thuoc vao muc r phan phoi thu nhap cho nguoi tuan thu dong gop BHXH cua r ngheo, lao dong co thu nhap the he tre Co the phai giam muc thap hudng Uu diem: - Co the giam chi phi Uu diem: Chi phi quan ly thap hon < r tro cap huu tri neu lai dau tu cao he thong tai khoan ca nhan r hon toc tang luong; trai ganh Han che: Doi hoi dan so va tien r a r r x nang chi tra theo thdi gian va luong phai tang nhanh; chiu tac > x r r len ngudi tham gia, vay dong ve van de dan so gia, gay ap khong doi hoi phai nang muc luc tang muc dong lam cho he x r dong len qua cao; co the tang thong kho ben vung; tap trung ganh r > tiet kiem ca nhan va dau tu, tac nang dong gop cho the he hien tai r Tai chinh dong tich cue tdi tang trudng dan so gia di; thuoc vao r r kinh te va qua co loi cho doi cong thuc tinh luong huu, chi phi r x tuong hudng huu tang thu cho che ve huu sdm va thuong nhap binh quan dau ngudi tat cd the lam tang nhanh toc - Cd kha nang can doi ben vung tang chi cho huu tri; cd the xay hon tron dong BHXH va gay ap lire ve r Han che: Chi phi quan ly dong gop cho ngudi nghiem tuc thudng cao thirc hien Tac dong Uu diem: it gay tac dong meo Uu diem: Tu chuyen nghe ma 99 Van de Tai khoan ca nhan PAYG tdi thi mo ve cung va cau lao dong; khong bi giam di lpi ich r truong nguoi lao dong de chap nhan Han che: Dong gop thudng dupe r lao dong dieu chinh dieu kien lam viec coi la mot loai thue, vay he r x thay vi thay doi muc dong Viec thong kho cd the ben vtrng Xay r r x thay the nhan to lao dong bang hien tuong giam cung lao dong r r von la thap hon hoac lam gia tang tron dong gop va X X 9 Han che: He thong BHXH gan tuyen dung lao dong tren thi truong r vdi nghe nghiep co the can trd ngam; khuyen khich ve huu sdm X X X di chuyen lao dong va gay ap lam day chi phi he thong va gay ap r luc cho doanh nghiep cho nghi luc cho ngudi lam viec tot; muc huu sdm XX dong gop cd the tac dong tdi cau ve lao dong va day doanh nghiep phai tim each thay the lao dong bang r r von neu nhu trach nhiem dong r nghieng ve doanh nghiep; cudi X cung la tac dong tieu cue tdi tinh canh tranh cua nen kinh te Ngudn: Davis, P (1998) Policy and Implemntation Issues in reforming pension systems European Bauro for Reconstruction and development working Paper No 31 Nhu vay, qua bang so sanh noi tren, co the thay ro tac dung cua viec chuyen doi sang mot co che tai chinh moi co tich luy thay vi chi la viec su r & r dung so du tam thoi nhan roi nhu hien ma ty le phu thuoc thap Them vao do, nhung phan tich va danh gia cua cac chuyen gia chuyen mon Nfot minh hoa cho du bao tuong lai duoc danh gia ve he thong tai chinh BHXH b Viet Nam cho thay: 100 Hinh 3.1: Dy bao ty If can doi quy — Tong thu Ty le can ddi Quy —Tong chi Ngudn: Nguyen Thi Tue Anh- Vien Nghien cicu Quan ly Kinh te Trung trang (2006) Nhu vay, co the noi vdi co che hien hanh, viec can ddi quy tuong lai khong lay gi lam kha quan, dieu dan ddn viec ddu tu quy BHXH kho co the duoc mo rong Neu chuyen ddi co chd tai chinh sang dang tai khoan ca nhan thi se giai quyet duoc van de gia hoa dan sd, cac tac dong len thi trudng lao dong, thi trudng vdn den van de can ddi quy va tao sd du cho dau tu hieu qua Tuy nhien, day moi chi la dinh hudng mang tinh chat dai han vi de cd the chuyen ddi can thdi gian dai va kinh phi ldn Hien nay, mot co che trung gian la tai khoan ca nhan tuong trung (NDC) la su ket hop cua hai co che noi tren da duoc nhieu nudc ap dung nhu la mot hinh thuc cuu canh cho viec can ddi quy va cung dang thuc hien rat hieu qua nhu d Thuy Bien, Chi le Viet Nam cd the hoc tap mo hinh tuong lai de giup can ddi quy dai han va cd ngudn luc tai chinh da dang hon phuc vu cho viec dau tu sinh loi 3.4 MQI s6 kien nghi De cac giai phap hoan thien hoat dong dau tu quy BHXH d Viet Nam cd the thuc hien duoc can co cac dieu kien nhat dinh 101 Doi vvri Uy ban Thuo'ng vu Quoc hoi va Quoc hoi Hoan thien cac van ban quy pham phap luat lam can cu cho hoat dong dau tu quy bao hiem xa hoi Hien nay, cac hoat dong dau tu quy BHXH chu yeu duoc dieu tiet boi Luat Bao hiem xa hoi so 71/2006/QH11 29 thang nam 2006 cua Quoc hoi khoa 11; quyet dinh cua Thu tudng Chinh phu so 41/2007/QH - TTG 29 thang nam 2007 ve quan ly tai chinh doi vdi bao hiem xa hoi Viet Nam va Thong tu 209/2009/TT-BTC 05 thang 11 nam 2009 sua doi, bo sung Thong tu so 27/2007/TT-BTC 03/4/2007 cua Bo Tai chinh hudng dan ve quan ly, toan von dau tu va von su nghiep co tinh chat dau tu thuoc nguon von ngan sach nha nudc Tuy nhien, von dau r tu BHXH co la von su nghiep nhung lai khong thuoc ngan sach nha nudc ma la quy tien te doc lap, hon the nua so du hien chi la tam thdi nhan roi va van phai su dung de chi tra Vi vay, quy vua la quy tieu dung vua la quy du phong nen can co mot van ban quy pham phap luat quy dinh rieng cho hoat dong dau tu quy BHXH bao gom dau tu tai san vat chat va dau tu tai san tai chinh Van ban phai xay dung va quy dinh ro trach nhiem cua cac ben co lien quan hoat dong Co quan nao quan ly, co quan nao thuc hien, co quan nao giam sat de tranh viec chong cheo qua trinh thuc hien Doi vo’i Chinh Phu - Chinh phu la co quan quan ly truc tiep hoat dong dau tu cua quy BHXH, chinh vi vay hang nam, Chinh phu phai xay dung mot co che giam sat doc lap, giam sat noi bo de co the kiem soat tot hon hoat dong dau tu cung nhu phan dinh ro trach nhiem giua cac ben co lien quan qua trinh danh gia viec to chuc thuc hien 102 Them vao do, chinh phu cung can cho phep doi moi co che dau tu theo hudng tich cue va hinh to chuc dau tu chuyen nghiep, hinh hoi x a x dong quan ly da cap de tang cudng hieu qua dau tu quy BHXH r - Tang cudng cong tac phoi hop giua cac ben cd lien quan viec thuc hien cung nhu quan ly; d day la dai dien giua cac ben hoi dong r r quan ly Chinh phu phai xay dung mot co che phoi hop phan dinh ro nhiem r r vu phoi hop giua cac ben va che bao cao dinh ky giua cac don vi cd lien X X A quan de kip thdi dieu chinh can thiet X A Ngoai Chinh phu cung can xay dung he thong van ban chi dao dudi e •> X X X Luat cang phai cu the hoa hon, dong bo hon de tao dieu kien day du, thuan tien cho hoat dong dau tu quy BHXH Dong thdi Chinh phu ban hanh cac X X A A van ban quy pham phap luat ve kinh te, tai chinh, thue hoac cac van ban dieu X • A X x X chinh cac quan he ve kinh te can cd cac dieu khoan quy dinh ve trach nhiem va nghia vu thuc hien BHXH X Tang cudng vai trd cua cac ben quan he dau tu quy bao hiem xa y A hoi Tham khao tieng noi cua cac dai dien cac ben hoi dong dac biet la cua chu su dung lao dong: day la co quan cd nhieu kinh nghiem linh X X A X vuc dau tu tren thi truong hon the nua phan ldn tien dong gop vao quy BHXH la tu ngudi su dung lao dong Ddi voi Bo ldi chinh La co quan true tiep thuc hien phan bo nguon luc tai chinh cung nhu dua X X < A cac quyet dinh dau tu Bo tai chinh can phai cd mot chien luoc muc tieu e 9 dai han de lam co so va can cu cho co quan bao hiem xa hoi dua cac X A X X de xuat ve phuong an cung nhu danh muc dau tu XX A chi dau tu nham mang lai lpi tuc cao nhat dua tren cac phuong an da dua 103 Ddi voi Bo Lao dong - Thuang binh va Xa hoi - Bo LD-TB&XH nen chu dong cung voi BHXH Viet Nam xay dung quy r r r che phoi hop viec thuc hien chinh sach, che BHXH cung nhu hoat dong dau tu quy BHXH Trong can quy dinh ro cac noi dung nhu: r + Muc dich phoi hop r ~ x + Co so cho su phoi hop can xac dinh ro nhung loi ich moi ben nhan dupe tham gia phoi hop r r + Xac dinh ro nguyen tac phoi hop + Xac dinh noi dung phoi hop Chinh sir doi cua quy che phoi hop giua hai co quan b Trung uong se r r xx tao tien de cho su chu dong phoi hop toan bo he thong tu tao nen su r r r r r r \ thong nhat viec phoi hop Su thong nhat, dong bo phoi hop r r toan bo he thong se han che dupe tinh trang cue bo dia phuong, tir gop X X phan quan nang cao hieu qua dau tu quy BHXH x r x Dong thoi, viec xay dung mot co che giam sat de theo doi hoat dong dau X X tu quy bao hiem xa hoi nham tang cubng hieu qua cung la mot hoat dong can X < thiet cua co quan quan ly nha nuoc ve bao hiem xa hoi Doi vai ca quan BHXH La co quan thuc hien hoat dong dau tu quy, BHXH Viet Nam can co X 9 nhung thay doi ve phuong thuc hoat dong de tang cubng hieu qua cua hoat dong Do la: , ' ' — Hoan thien che bao cao ke toan tai chinh nhu da noi b tren de lam can cu kiem tra can thiet - Khi xay dung phuong an dau tu can co muc tieu cu the cho cac ke hoach dau tu ngan han va dai han — Chu dong dua cac phuong an dau tu tren co sb tham khao y kien cua cac ben co lien quan va cac to chuc dau tu chuyen nghiep 104 r — Nang cao chat luong doi ngu nhan vien thong qua cac chuong trinh dao tao, tuyen dung dac biet la cac can bo linh vuc dau tu de nang cao hieu qua hoat dong — Hien dai hoa quan ly BHXH: Quy dinh ve hien dai hoa quan ly bao hiem xa hoi da duoc quy dinh tai khoan Dieu Luat bao hiem xa hoi (Hien dai hoa quan ly bao hiem xa hoi): “Chinh phu quy dinh cu the viec dp dung cong nghe thong tin quan ly bao hiem xa hoi” Viec hien dai hoa khong nhung thuc day hoat dong cua toan nganh noi chung ma la can cu de phoi hop, quan ly va giam sat tot hon X 9 - Tang cuong cong tac truyen thong, PR de thay doi tu va suy nghi cua nguoi tham gia cung nhu cac co quan quan ly nham tao dieu kien thuan loi cho viec thuc hien cac thay doi 105 KET LUAN x r x Hoat dong dau tu quy BHXH cung nhu bat ky mot hoat dong dau tu nao x r khac mot nen kinh te, no duoc ky vong mang lai loi nhuan va loi ich cho x x r nen kinh te Voi muc tieu nham bao toan va tang truong thi quy BHXH vira phai dap ung cho muc dich an toan va vua thoa man nguyen tac sinh loi, quy BHXH qua gan 15 nam tien hanh dau tu, buoc dau da mang lai nhung ket qua dang khich le Tuy nhien, vdi dac thu vua la quy tieu dung, vira la quy du phong, dong thoi vira phai dap ung muc tieu can doi dai han, quy BHXH lam giam di ganh nang dong gop cho nguoi tham gia cung nhu thoa man cho ■> x r r ■> sur thay doi ve co cau dan so, luc luong lao dong cung nhu tuoi tho nguoi Vdi muc tieu noi tren luan van da tap trung lam ro ba noi dung chinh: X Tren co so ly luan chung ve BHXH, quy BHXH noi chung, cung nhu hoat dong dau tu quy BHXH noi rieng luan van da phan tich lam ro su can thiet cua hoat dong dau tu quy BHXH, vai trd, nguyen tac co ban cua hoat dong dau X X tu quy BHXH Qua la nhung co so, tien de cho viec phan tich, danh gia va dua cac giai phap hoan thien hoan thien hoat dong dau tu quy BHXH 2- Luan van da di sau phan tich, danh gia thuc trang hoat dong cua he thong BHXH noi chung dudi hai goc do: ve mat chinh sach va ve each thuc to churc thuc hien BHXH gian doan trudc va sau nam 1995, tap trung di x r sau, phan tich danh gia ve cac ket qua cua viec thuc hien BHXH giai doan X - ' X 1996 - 2009 ve thu, chi, can doi quy va tren co so danh gia hoat dong dau cho viec dua giai phap d chuong 106 Dira tren dinh huong chien luge phat trien cua nganh BHXH giai doan r r x 2011 - 2020; boi canh kinh te xa hoi, cung nhu nhung du bao ve su phat trien A cung nhu dinh huong chinh sach ve bao hiem xa hoi va dua tren nhung phan tich ve thuc trang d chuong II luan van da de xuat giai phap va kien nghi nham hoan thien hoat dong dau tu quy BHXH d Viet Nam thdi gian tdi Mac du duoc du bao ve viec vd quy vao nam 2040 nhung hy vong rang vdi nhung vdi nhung phan tich ve hoat dong dau tu quy BHXH thdi gian qua cua luan van, thi viec thay doi chien lupc ve quan diem cung nhu cac phuong an dau tu se la mot bien phap tot de cuu canh cho su tham hut va vq quy nay, hon the nua no la bien phap giup on dinh va keo dai su tang trudng cua quy BHXH tao niem tin va sir on dinh cho ngudi tham gia, dong thdi loi tuc gia tang gop phan lam tang muc hudng, cai thien doi song cho X X ngudi lao dong tu gop phan thuc hien cong muc tieu ve dam bao ASXH quoc gia, gop phan phat trien kinh te - xa hoi quoc gia < i"v Cudi cung, em xin chan cam on sir hudng dan, chi bao tan tinh cua co giao TS Pham Thi Dinh da giup tao dieu kien cho em hoan bai viet cua minh Em xin chan cam an! 107 TAI LIEU THAM KHAO Bo Lao dong Thuong binh va Xa hoi (1994), Bo Luat lao dong nude Cong hod xa hoi chu nghia Viet Nam, NXB chinh tri quoc gia, Ha Noi Bo Lao dong Thuong binh va Xa hoi (2002), Bo Luat lao dong nudc Cong hod xa hoi chu nghia Viet Nam (da duoc sua ddi bo sung), NXB r chinh tri quoc gia, Ha Noi Bo Lao dong Thuong binh va xa hoi (2010) Bao cao tinh hinh thuc hien luat BHXH nam 2008 - 2009 Bo Lao dong Thuong binh va xa hoi (2010) Bao cao tinh hinh quan ly va su dung quy BHXH hai nam 2008 va 2009 Bo Lao dong Thuong binh va xa hoi (2009) Bao cao tinh hinh quan ly va su dung quy BHXH hai nam 2007 va 2008 Bo Lao dong Thuong binh va xa hoi - tong hop bao cao tong ket cua BHXH Viet Nam 2003 - 2009 Bao hiem xa hoi Viet Nam (2007), Mot so vdn ban quy pham phap luat hudng dan thuc hien chinh sach bao hiem xa hoi, Nha Xuat ban Nong nghiep Bo Lao dong thuong binh va xa hoi (1993), Mot so cong udc cua to r r chuc lao dong quoc te (ILO) Bao hiem xa hoi Viet Nam (2007), Mot so vdn ban quy pham phap luat va vdn ban cua nganh hudng dan thuc hien bao hiem xa hoi, bao hiem y r r te, Xubng in Tin hoc va doi song 10 Bo Lao dong - Thuong binh va Xa hoi (2007): Thong tu 03/2007/TTBLDTBXH 30/01/2007 Hudng dan thuc hien mot so dieu cua Nghi dinh 152/2006/ND-Cd Phieu 22/12/2006 cua Chinh phu hudng dan mot so dieu cua Luat Bao hiem xa hoi ve BHXH bat buoc 108 11 Bo Lao dong - Thuong binh va Xa hoi (2008): Thong tu 19/2008/TT- BLDTBXH 23/09/2008 Sua doi bo sung Thong tu 03/2007/TTBLDTBXH 30/01/2007 ve hudng dan thuc hien mot so dieu cua Nghi dinh 152/2006/ND-Co Phieu 22/12/2006 cua Chinh phu huong dan mot so dieu cua Luat Bao hiem xa hoi ve BHXH bat buoc 12 Chinh phu (2007): Nghi dinh 152/2006/ND-Cd Phidu 22/12/2006 cua Chinh phu Huong dan mot so dieu cua Luat Bao hiem xa hoi ve BHXH bit buoc 13 Chinh phu (2009), chien luge phat trien nganh BHXH Viet Nam den nam 2020 14 Chinh phu (1995), Nghi dinh so 19/Cd Phieu 26/2/1995 ve viec lap Bao hiem xa hoi Viet Nam 15 Chinh phu (1995), Nghi dinh so 12/Cd Phieu 26/1/1995 ve viec ban A hanh Dieu le Bao hiem xa hoi 16 Chinh phu (1995), Nghi dinh so 01/2003/ND-Cd Phieu 9/01/2003 theo Nghi dinh so 12/Co Phieu gay 26/1/1995 17 Bo Lao dong Thuong binh - Xa hoi, Du thao lan thu Chien luge ASXH giai doan 2011-2020 18 Duong Dang Chinh; Vu Dinh Anh (2003), Co che va chinh sach tai r r > chinh doi vdi he thong an sinh xa hoi Viet Nam, De tai nghien cuu khoa hgc cap Bo, Bo Tai chinh 19 Ha Nggc Que: “Cam nang An sinh xa hoi” Tap 1, 2, 3, 20 Nguyen Huy Ban, Chien lupc phat trien Bao hiem xa hoi Viet Nam den nam 2010, de tai khoa hgc 2001 21 Nguyen Kim Thai (2002), Dao tao, boi duong can bo cong chuc nganh BHXH giai doan hien nay, Tap chi Bao hiem xa hoi, 4, tr 8-9 109 22 Quoc hoi (2006): “Luat Bao hiem xa hoi” 23 Nguyen Van Dinh, bao cao khoa hoc “co che hinh thanh, quan ly va su dung quy BHXH tur nguyen co hieu qua” Thanh 24 Giang Bai Long r trinh hoi tai bay thao \ “Danh gid cac van de hien tai va nhung lua chon cdi each r f r he thdng bao hiem xa hoi d Viet Nam” Ngan hang The gioi - Bo LD- TB-XH: Chuyen doi he thong huu tri tu thuc thuc chi (PAYG DB) sang tai khoan ca nhan tuong trung (NDC) Phan tich va de xuat A 25 Pham Thi Dinh, “Hoat dong dau tu cua cac DNBH nha nud'c d Viet Nam”, luan an tien si kinh te, Hoc vien chinh tri quoc gia Ho Chi Minh 26 Pham Do Nhat Tan, “de xuat sua ddi mot so thong so che huu tri” r (bai trinh bay tai Hoi thao Danh gia he thong BHXH hien tai va nhung de xuat cai each 4/2010) 27 Do Van Sinh (2005), Hoan thien quan ly quy bao hiem xa hoi d Viet r r r \ Nam, Luan an tien si kinh te, Hoc vien chinh tri quoc gia Ho Chi Minh 28 Nguyen Thi Hoai Thu (2005), Phap luat Bao hiem xa hoi cua mot so r r nudc tren the gidi, Nha xuat ban Tu phap 29 Truong Dai hoc Lao dong - Xa hoi (2008), Bai giang Bao hiem xa hoi I, NXB Lao dong - Xa hoi 30 Truong Dai hoc Lao dong - Xa hoi (2008), Bao hiem xa hoi phan II, NXB Lao dong - Xa hoi 110 PHU• LUC • Phu luc 1.1: Muc dong cac che BHXH cua cac quoc gia thuoc khoi OECD (1999) Do?? Huu tri, tan tat, tu’ tuat vi: % Tat ca cac chiroug trinh BHXH1 r Stt Quoc gia Ngiroi lao dong Nguoi SDLD rw-i X Tong A SO r Nguoi lao dong Nguoi SDLD rri X X Tong so Ao 10,25 12,55 22,80 17,20 27,70 44,90 Bi 7,50 8,86 16,36 13,07 17,87 30,94 Canada 3,50 3,50 7,00 6,05 8,25 14,302 Phan Lan 4,70 12,74 17,44 11,70 15,74 27,442 Phap 6,65 9,80 16,45 15,66 34,23 49,89 Due 9,75 9,75 19,50 19,90 21,30 41,202 Hy Lap 6,67 13,33 20,00 11,95 23,90 35,85 Y 8,89 23,81 32,70 8,89 33,91 42,80 Nhat 8,67 8,67 17,34 13,47 14,53 28,00 10 Han Quoc 4,50 4,50 9,00 6,14 7,79 13,93 11 Luexambua 8,00 8,00 16,00 15,17 13,17 28,342 12 Ha Lan 27,72 10,00 37,72 45,62 19,85 65,472 13 Ba Lan 16,26 16,26 35,52 25,71 20,88 46,592 14 Thuy Sy 4,90 4,90 9,80 6,40 8,44 14,84 15 Th6 Nhi Ky 9,00 11,00 20,00 14,00 20,50 34,50 16 My 6,20 6,20 12,40 7,65 10,50 18,15 Ill Phu luc 1.2: Co1 che hoat dong tai chinh cua chuong trinh huu tri dong hudng voi muc huong xac dinh Phu luc 2.1: Mo hinh he thong BHXH Viet Nam d’ cap Trung uong 112 Phu luc 2.2: Mo phong cac kenh tac nghiep cua BHXH Viet Nam
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