Thực trạng và giải pháp hoàn thiện công tác quản lý tài chính bảo hiểm xã hội ở việt nam

TRUONG DAI HOC KINH tE Qu6c DAN - -x-x-. IT Till MG TIN THU PHONG LU AN AN - TI HOANG MINH TUAN > jw a r r THUG TRANGm VA GIAI PHAP jiHOAN THIEN CONG TAG ? QUAN LY TAI CHINH BAO HIEM XA HOI VIET NAM r < 7 /t chuyEn nganh: kinh t£ bao hi£m LUAN VAN THAC SY KINH TE • * NgUoi htfo'ng dan khoa hoc: PGS.TS NGUYfiN VAN DINH THS /ffl HA NOI, NAM 2010 S MUC LUC • • LO’I MO' DAU CHUONG I: LI LUAN CHUNG VE BHXH VA QUAN LI TAI CHINH BHXH 1.1 Tong quan ve BHXH 1.1.1 BHXH dd'i song kinh te - xa hoi 1.1.2.1 Ban chat cua BHXH 1.1.2.2 Vai tro cua BHXH 1.1.3 Chuc nang cua BHXH 15 1.1.4 Nguyen tac hoat dong cua BHXH 17 1.1.5 He thong ccc che cua BHXH 18 1.1.6 Quy BHXH 22 1.2 Tai chinh va quan ly tai chinh BHXH 24 1.2.1 Tai chinh BHXH 24 1.2.2 Quan li tai chinh BHXH 30 1.2.2.1 Co so va nguyen tac quan ly tai chinh BHXH 30 1.2.2.2 Noi dung quan li tai chinh BHXH 33 1.2.3 C0c nndn to dnh hwdng to’i hotot dong quun li tai chhth BHXH 33 1.3 Kinh nghiem quan li tai chinh BHXH a mot so nuoc trun the gioi 40 1.3.1 Quan li tai chinh BHXH cua COng hoa Lien bang Du'c 40 1.3.2 Quan li tai chinh BHXH cua Trung Quoc 42 1.3.3 Bai hoc kinh nghiem cho Viet nam 43 CHUONG 11: THUC TRANG CONG TAC QUAN LI TAI CHINH BHXH O’ VIET NAM 45 2.1 Gioi thie• u ve BHXH Vie• t Nam 45 2.1.1 Su ddi diphaC tcien 45 2.1.2 Co' idu id chu’c, quan il cua BHXH Viht Nam 47 2.2 Thue trang cong tac quan Iy tai chinh BHXH Viet nam 50 2.2.1 Quan ly thu BHXH 56 2.2.1.1 Quan ly doi tuqng tham gia BHXH 56 2.2.1.2 Quan ly quy luong cua doanh nghiep 61 2.2.1.3 Quan ly tien thu BHXH 62 2.2.2 Quan ly chi BHXH 66 2.2.2.1 Chi cdc che BHXH 66 2.2.2.2 Chi quan ly hoqt dong bo may : 69 2.2.3 Quan ly hoqt dong dau tu’, bao ton va tang trud’ng quy BHXH 72 2.2.4 Quan ly hoqt dong can doi quy BHXH 73 2.3 Danh gia thuc trang quan ly tai chinh BHXH o’ Viet nam 78 2.3.1 Nhiing ket qua dqt duqc 78 r 2.3.1.3 Cong tac thu duqc phan cap, to chuc thu hop ly an toan qua he thong tai khoan thu BHXH Viet Nam .79 2.3.1.4 Thuc hien chi tra cdc che vira nhanh chong, kip thdi vua dam bao tinh chinh xac 80 2.3.1.5 Quy da co thu tu hoqt dong dau tu tang trudng, gidm duqc r nhuqc diem cua co che quan ly PA YGO 80 2.3.2 Cong tac quan litai chinh BHXH dang boc Id nhieu han che 81 r r \ 2.3.2.1 Nguy co mat can doi quy BHXHsexdy tuong laigan^X r r 2.3.2.2 So ngudi tham gia BHXH it, dac biet la tinh trang tron tham r r r gia, tron dong, no dong phi BHXH rat bien 82 2.3.2.3 Trong cong tac chi tra BHXH Viet Nam van hien tuong sai sot xet duyet, tinh trang ton dong giai quyet che van ton tai 84 2.3.2.4 Cong tac dau tu bao ton va phat trien quy da cd thu nhung loi nhudn dem lai tic dau tu rat nho 84 2.3.2.5 Viec khdi kien cdc doanh nghiep no dong gap nhieu kho khan 85 CHUONG III: GIAI PHAP HOAN THIEN CONG TAC QUAN LY TAI CHINH BHXH O VIET NAM 87 3.1 NhO^ing quan diem va dinh huarng quan li tai chinh BHXH Viet Nam 87 3.1.1 Quan diem ve xay dung chinh sack BHXH 87 3.1.2 Nhung quan diem cu the cong tac quan li tai chinh BHXH Viet Nam giai doan tdi 88 3.2 Giai phap hoan thien cong tac quan ly tai chinh BHXH 89 3.2.1 Giai phap tong the 89 3.2.2 Giai phap ve quan ly thu BHXH 91 3.2.3 Giai phap ve quan ly chi cac che BHXH 92 3.2.4 Giai phap cho cong tac chi quan ly 94 3.2.5 iai phap dau tu tang trudng quy BHXH 95 3.2.6 Giai phap can doi quy BHXH .'77 3.2.6.1 Tien luong, tien cong thang dong bao hiem xa hoi khong vuot qua 20 lan muc luong toi thieu chung 98 A A * A 3.2.6.2 Tuan thu quy dinh ve tien luong, tien cdng thang dong bao hiem xa hoi bat buoc 100 3.2.6.3 Thuc hien chat che quy dinh tuoi nghi huu cua ngudi lao dong duoc huong luong huu 100 A ' 3.2.6.4 Dieu chinh luong huu tren co so muc tang cua chi so gia sinh hoat vd tang truong kinh te 101 3.2.6.5 Giam dan chi phi quan ly tren co so cai cach hanh chinh manh me, dua dan cong nghe tin hoc quan ly he thong 102 3.3 Mot so khuyen nghi 102 3.3.1 Doi vdi Nha nudc 102 3.3.2 Doi vdi BHXH Viet nam 104 3.3.3 D0i vdi Bo Lao dong - Thuong hinh va Xa hoii 106 KET LUAN : 108 DANH MUC • TAI LIEU • THAM KHAO 110 DANH MUC CAC TU VIET TAT BHXH : Bao hiem xa hoi NSNN ILO : Ngan sach nha nudc r~r~ : To chu’c lao dong quoc te LLVT : Lyc luvng vu trang LB : Lao dong HTX : Hop tac xa DNNN : Doanh nghiep nha nu'dc NB : Nghi dinh QB : Quyet dinh BHYT : Bao hiem y te NHTM : Ngan hang thuvng mai NH : Ngan hang •» < A J < -1 A r A r A DANH MU C BANG • Bang l:So lao dong tham gia BHXH bat buoc d Viet Nam (1998-2009) 58 Bang 2.2: Tinh hinh tham gia BHXH ( 1998 - 2009 ) 60 Bang 2.3: Tinh hinh thu BHXH Viet Nam (1998 - 2009) 63 Bang 2.4: Tinh hinh chi cac che BHXH (1998 - 2009) 68 Bang 2.5: Tinh hinh chi quan ly BHXH Viet Nam (1998 - 2009) 70 Bang 2.6: Lai hoat dong dau tu tang trudng quy BHXH Viet Nam 3"3 (1998-2009) 73 Bang 2.7: Can doi quy BHXH (1998 - 2009) 76 Bang 3.1: Lo trinh dieu chinh lucmg toi thieu chung (2008 - 2012) 98 Bang 3.2: Muc tran dong BHXH vao quy huu tri, tu tuat (2008 - 2012) 99 Bang 3.3: Muc tran dong cua mot so qudc gia va lanh tho 99 TOM TAT LUAN VAN Bao hiem xa hoi (BHXH) la mot chinh sach Ion cua Dang va Nha nude doi vdi ngudi lao dong, nham dam bao cuoc song cho ngudi lao dong va gia dinh ho cac trudng hop bi dm dau, thai san, suy giam kha nang lao dong, mat viec lam, het tudi lao dong hoac chet Chinh sach BHXH d nude ta dupe thuc hien tu nhung dau lap nude Hon 60 nam qua, qua trinh to chuc thuc hien, chinh sach BHXH cang dupe hoan thien va khong ngung doi mdi, bo xung cho phu hop vdi dieu kien hien tai bieu toan quoc lan thu VI cua Dang (12/1986), chinh sach BHXH va to chuc quan ly hoat dong BHXH cung cd nhieu doi mdi tich cue nhu: BHXH khong nhung gop phan on dinh doi song cua ngudi lao dong ma khuyen khich ho tich cue lao dong san xuat tao cua cai cho xa hoi, xay dung dat nude.Trong qua trinh thuc hien BHXH da khong ngung phat trien ca ve chat luong lan so luong So ngudi tham gia cang tang len, md rong cho cac doi tupng tham gia Co che quan ly cung da cd nhung thay doi can ban Dac biet he thong to chuc da dupe thong nhat tren pham vi ca nude vdi mo hinh cap, theo nganh doc tu Trung uong tdi dia phuong Ben canh nhung mat dat dupe, BHXH Viet Nam van nhung ton tai can sdm dupe khac phuc ca ve noi dung chinh sach, to chuc quan ly hoat dong Day la nhung doi hoi cap thiet can dupe nghien cuu de gop phan hoan thien chinh sach va to chuc quan ly hoat dong cua BHXH Viet Nam Trong do, quan ly tai chinh BHXH Viet Nam can phai dupe chu va quan tarn vi tai chinh BHXH cd vung thi cac che trp cap mdi dupe dam bao thuc hien tot ma khong dan den tinh trang tham hut quy BHXH Chinh vi vay tac r r i ' •? r r A ' chinh bao hiem xa hoi ff Viet Nam ” de nghien cuu Vai tro cua BHXH dupe the hien ddi song kinh te-xa hoi tren cac khia carih sau: Thu nhat la doi vdi ngudi lao dong: Do bao hiem xa hoi bao dam mot phan thu nhap cho ngudi lao dong va gia dinh ho gap phai nhung kho khan cuoc song lam giam hoac mat thu nhap Vi vay, BHXH co vai tro to ldn doi vdi ngudi lao dong Trude het la dieu kien cho ngudi lao dong dupe cong dong chia se ho gap phai nhung rui ro cuoc song Tham gia BHXH giup ngudi lao dong nang cao hieu qua tieu dung ca a r ii nhan, giup ho tiet kiem nhung khoan nhd, deu dan de co nguon du’ phong can thiet gia ca, mat sire lao dpng gop phan on dinh cuoc song cho ban than va gia dinh Do khong chi la nguon ho trp vat chat ma la nguon dong vien tinh than to Ion doi vdi moi ca nhan gap kho khan, lam cho ho on dinh ve tarn ly, giam bdt lo lang dm dau, tai nan, tudi gia Ngudi lao dong tham gia BHXH dupe dam bao ve thu nhap on dinh d muc can thiet nen thudng cd tarn ly yen tarn, tir tin hon cuoc song Nhd co BHXH, cuoc song cua nhung vien gia dinh ngirdi lao dong se khac phuc dune nhung kho khan trade mat va diroc dam bao an toan Thu hai la doi vdi to chuc sir dung lao dong: BHXH giup cho cac to chuc sir dung lao dong on dinh san xuat kinh doanh thong qua viec phan phoi cac chi phi cho ngudi lao dong mot each hop ly Neu khong cd BHXH, cac to chuc sir dung lao dong tra tien bao hiem cung vdi tien luong hang thang de ngudi lao dong tu lo thi nguon tien cd the bi su dung khong dung muc dich Khi ngudi lao dong gap phai nhung rui ro nhu dm dau, tai nan lai khong cd nguon thu nhap de chi tra nhung chi phi can thiet, dan den doi song, quan he lao dong cua ho bi anh hudng va chat luong lao dong se bi giam sut Thu ba la doi vdi xa hoi: Dung nhu ten goi da phan anh, BHXH luon mang lai nhung vai tro xa hoi to Ion Tac dung dau tien cua hinh thuc bao hiem doi vdi xa hoi la viec tao co che chia se rui ro, nang cao tinh cong dong xa hoi, cung cd truyen thong doan ket, gan bo giua cac vien xa hoi Dieu da thuc day sir doi va tro ly ton tai cua BHXH Tuy khong nham muc dich kinh doanh, Ipi nhuan nhung BHXH la cong cu phan phoi, su dung nguon quy dir phong hieu qua nhat cho viec giam hau qua rui ro, tao dong luc phat trien kinh te - xa hoi Thong qua hoat dong BHXH, nhung rui ro doi song cua ngudi lao dong duqc dan trai theo nhieu chieu, tao kha nang giai quyet an toan, vdi chi phi thap nhat BHXH la mot bo phan cau cua co ban nhat he thong an sinh xa hoi, BHXH la co so de phat trien cac bo phan an sinh xa hoi khac Nha nude thudng can cu vao muc bao phu cua chinh sach BHXH de xac dinh nhung doi tupng nao gap kho khan, can cong dong chia se nhung chua dupe tham gia BHXH de thiet ke nhung mang ludi khac cua anh sinh xa hoi nhu trp cap, cuu trp xa hoi Tren co so do, BHXH la can cu de danh gia trinh quan ly rui ro cua timg quoc gia va muc an sinh xa hoi cua tung nude x r \ r r r r r r iii BHXH la sir phan anh trinh phat trien kinh te, xa hoi cua mot quoc gia Khi kinh te phat trien cang cao, doi song nhan dan dupe nang cao thi nhu cau tham gia BHXH cang dupe nang cao Thong qua he thong BHXH thi trinh to chuc, quan ly rui ro xa hoi cang dupe nang cao the hien bang viec md rong doi tupng tham gia, da dang ve cac hinh thuc bao hiem, quan ly dupe nhieu rui ro tren co so phat trien cac che BHXH Hoat dong cua BHXH cung gop phan vao viec huy dong von dau tu, lam thi trudng tai chinh them phong phu va kinh te xa hoi phat trien Viet r r r r A a r a a r r Nam, thong qua chinh sach BHXH bat buoc doi vdi khu vuc chinh thuc, BHXH da gop phan lam cho qua trinh tu san xuat nhd tien len san xuat ldn r a r r nhanh chong hon Voi vai trd to ldn cua minh, BHXH la mot khau khong the thieu viec thuc hien muc tieu “dan giau, mrac manh, xa hoi edng bang, dan chu van minh”, gop phan on dinh xa hoi, anh ninh quoc gia va phat trien kinh te dat nude A A Con tai chinh BHXH lai the hien vai trd tren nhung linh vuc chu yeu sau: Mot la, thuc hien vai tro tao lap von: bao gom cac hoat dong thu, chi va can doi thu - chi theo ke hoach va nhiem vu chi phat sinh Thuc hien chuc nang nay, nhiem vu cua tai chinh BHXH la du bao cac nguon thu, du bao cac khoan chi nham can doi thu - chi, danh gia va du bao tinh ben vung tai chinh cua he thong r r Hai la, vai trd phan phoi va phan bo cac nguon luc tai chinh: chuc nang nham muc dich dieu tiet tai chinh cho hop li va hieu qua, cu the la dieu chinh muc trp cap theo chinh sach BHXH cua Nha nude tren co so cac chi so ve phat trien kinh te - xa hoi Chuc nang the hien ban chat la khau tai chinh trung gian cua tai chinh BHXH , tuc la co su dieu chinh va can thiep cua Nha nude O mot so trudng hop, cac khoan phat sinh dieu chinh trp cap va thay doi chinh sach BHXH dupe lay tu NSNN Ba la, thuc hien vai tro quan ly vT mo cua Nha nude BHXH la mot chinh sach xa hoi nham muc tieu dam bao cuoc song cho ngudi lao dong thdi gian lao dong va sau nghi’ huu, mat sue Day la mot muc tieu quan cua chien lupc phat trien kinh te - xa hoi moi thdi ky Thong qua tai chinh BHXH, cac dong thu va chi, can doi thu - chi se giup cho nha nude danh gia tinh hinh thuc hien chinh BHXH va yeu cau ve dieu chinh, sura doi chinh sach nham dat muc tieu dam bao va on dinh xa hoi Bon la, vai trd kiem tra: giong tai chinh noi chung, tai chinh BHXH phai phat huy chuc nang kiem tra tai chinh Diem khac biet, giua chuc nang r a 96 Vdi dieu kien kinh te nu’dc nhu hien huong dau tu tang trudng quy can dupc quan tam dung muc va day cung la giai phap cho tuong lai Hien ti le quy nhan roi duoc dem di dau tu la kha cao song thuc su hieu qua tren dong von thap Mot so cho rang nen dau tu khoang 80% von nhan roi vao cac linh vuc an toan ma chu yeu la thong qua cac to chuc tai chinh va tien te cua Nha nudc 20% quy nhan roi lai cd the dem dau tu vao cac hinh thuc dau tu khac vdi ty le lpi nhuan cao hon Chang han nhu dau tu bat dong san, dau tu vao thi trudng chung khoan, dau tu true tiep vao cac du an san suat kinh doanh khac, Vdi thdi diem hien nen kinh te nudc ta dang tuong doi on dinh, nhu x a r r a r cau ve von dau tu rat cao, thi trudng nudc hien dang khuyen khich \ \ r su tham gia dau tu von tir nudc ngoai Viec dau tu thi trudng nudcc r x r \ xx hien la rat can thiet, va lai dau tu nudc mang lai nhieu lpi ich ve mat xa hoi khac Do vay nen md rong danh muc dau tu doi vdi quy nhan roi cua BHXH Viet Nam hien Cung vdi viec md rong danh muc dau tu, han muc dau tu- chung ta cd the phan cap quyet dinh dau tu Ddi vdi cac hang muc dau tu it rui ro de giam doc BHXH Viet Nam quyet dinh, Chinh phu chi quyet dinh ddi vdi cac hinh thuc dau tu khac nhieu rui ro hon Nhu vay BHXH se chu dong va cd trach nhiem hon cong tac dau tu cua minh, Chinh phu thi khong phai ban tam den nhung viec khong thuc su can thiet Nha nudc cung can cd nhung bien phap khuyen khich hoat dong dau tu quy BHXH nhu chinh sach mien giam thue, uu tien nhung hang muc dau tu co lpi nhuan cao nhu linh vuc dau khi, dien tu vien thong, Ban than BHXH cung nen lap bo phan chuyen trach thuc hien hoat dong dau tu tang trudng quy BHXH, tranh tinh trang kiem nhiem khong chuyen sau vao linh vuc Co nhung can bo chuyen trach co trinh va 97 kinh nghiem ve dau tu' va phan tich tai chinh, chung ta moi co the co hieu qua cao dau tu tang trudng quy 3.2.6 Giai phap can ddi quy BHXH x r Nhu tren da phan tich, nhung ket qua danh gia ve thuc trang quy bao hiem xa hoi bat buoc thuc hien Luat Bao hiem xa hoi dang dung trudc z khong it nhung thach thuc lien quan tdi su can doi quy bao hiem xa hoi dai han la: - Doi tupng dong gop vao quy co toc tang cham so vdi toc tang cua doi tupng thu hudng - Muc chi co xu hudng tang cao hon so vdi muc thu va tiem an nguy co tham hut quy - Do tuan thu chua cao - Dau tu quy co ty le sinh ldi thap Tu nhung thach thuc tren, de dam bao can doi quy BHXH dai han A Z A Z can thiet phai thuc hien mot he thong cac giai phap dong bo tren co sd tuan thu nghiem cac quy dinh cua Luat BHXH Cac che do, chinh sach quy dinh luat BHXH duoc xay dung theo nguyen tac muc hudng tren co sd muc dong va chia se cong dong theo tinh chat cua tung che do, gop phan thuc hien an sinh xa hoi; bao dam moi tuong quan hpp ly giua cac doi tuong tham gia BHXH d cac thdi ky khac nhau; bao dam quan he hai hoa giua chinh sach kinh te vdi chinh sach xa hoi va tang trudng kinh te Md rong doi tupng tham gia BHXH cac che BHXH A Z ' va loai hinh BHXH dap ung yeu cau hoi nhap quoc te Theo do, toan bo cac z z che do, chinh sach BHXH dupc quy dinh Luat BHXH da co ban khac phuc dupc nhung bat hop ly cua che do, chinh sach da dupc quy dinh trudc day Trong cung da tinh tdi cac nhan to can va du de viec dam bao quy BHXH dupc can doi dai han Vi vay, viec tuan thu mot cach chat che 98 thuc thi cac che BHXH la mot cac giai phap quan va tich cuc de giai quyet su can doi on dinh cua quy, tap trung vao mot so noi dung sau: 3.2.6.1 Tien buong, tien cong thang dong bao hiem xa hoi khong viuot qua 20 lan muc luong toi thieu chung Trong muc luong toi thieu chung dupc dieu chinh tang dan theo lo trinh cua De an cai cach tien luong toi thieu chung dupc dieu chinh muc luong toi thieu chung dupc du kien thuc hien nhu sau: Bang 3.1: Lo trinh dieu chinh luong toi thieu chung (2008 - 2012) -Dieu chinh theo lo trinh 2012 2011 2009 2010 2008 nam 2008 -2012 Muc luong toi thieu chung 540 650 730 850 20,0 16,7 16,9 16,4 900 (^^OOt^^lhang) Tang so voi nam trudc lien ke (%) - - , 16,5 > (Nguon: Bo lao dong thuong binh va xa hoi) Nhu vay, muc tran tien luong, tien cong thang dong bao hiem xa hoi dupc quy dinh lo trinh dupc thuc hien nam 2008 la 10,8 trieu ddng/ thang; 2009 la 13,0 trieu ddng /thang; 2010 la 14,6 trieu ddng/thang; 2011 la 17,0 trieu dodg/ tl'^ar^g; vv 2012 a 18 trieu dong/ thang Quy dinh tren cho phep muc dong toi da cua nguoi su dung lao dong va nguoi lao dong giai doan 2008 - 2012 dupc thuc hien theo bang dudi day: 99 Bang 3.2: Muc tran dong BHXH vao quy huu tri, tu tuat (2008 - 2012) Nam 2008 2009 2011 2010 2012 Ngudi su dung lao 1.188.000 1.430.000 1.752.000 650.000 876.000 dong (dong/thang) Ngudi lao dong A (dong/thang) 540.000 2.040.000 2.340.000 1.020.000 1260.000 (Nguon: BHXH Viet Nam) Muc tran dong BHXH vao quy huu tri va tu tuat neu tren quan triet nguyen tac muc hudng tren co sd muc dong va co chia se giua nhung ngudi tham gia BHXH, dong thdi tao moi tuong quan hop ly ve muc luong huu giua nhung ngudi nghi huu Lo trinh ve tang muc dong vao quy huu tri va tu tuat vdi ngudi su dung lao dong va ngudi lao dong, lo trinh thuc hien muc dong BHXH can duoc thong tin day du cho cac chu the tham gia BHXH va duoc thuc hien nghiem tuc > r r Bang 3.3:Muc tran dong cua mot so quoc gia va lanh tho Quoc gia va lanh tho Don vi (USD) Don vi (VND) Malaysia 526 9.678.400 Philipine 268 4.931.200 Dai Loan 1260 23.184.000 Thai Lan 370 6.808.000 Pakistan 52 956.800 144 2.649.600 An (Nguon: Bo lao dong thuong binh va xa hoi) Ghi chu: Ty gia quy doi USD = 18.4000dong (thang 11/2009) 100 A A A 3.2.6.2 Tuan thu quy dinh ve tien luong, tien cdng thang dong bao hiem xa hoi bat buoc Theo do: ngu'di lao dong thuoc ddi tuong thuc hien che tien luong A A A nha nudc quy dinh thi tien luong, tien cdng thang dong BHXH la tien r r luong theo ngach, bac va cac khoan phu cap chuc vu, phu cap tham nien vupt Ar r a khung, phu cap tham nien nghe (neu co) Tien luong duoc tinh tren co sd r r r muc luong tdi thieu chung Ddi vdi ngudi lao dong dong BHXH theo che tien luong ngudi su dung lao dong quy dinh thi tien luong, tien cdng dong BHXH la muc tien luong, tien cdng ghi hop dong lao dong Quy dinh can dupc thuc hien dung, dac biet ddi vdi khu vuc dong r a BHXH cua ngudi lao dong thuc hien che tien luong ngudi su dung lao dong quyet dinh Tien luong, tien cdng thang dong BHXH dupc ghi hop dong lao dong khong co nghia chi cd dinh d muc ghi ban dau Cung vdi viec dieu chinh muc luong tdi thieu chung va muc luong tdi thieu vung theo lo trinh cai each chinh sach tien luong Nha nudc, thi tien luong, tien cdng thang A dong BHXH cua khu vuc cung dupc dieu chinh tang phu hop 3.2.6.3 Thuc hien chat che quy dinh tudi nghi hiru cua ngudi lao dong duoc hudng luong huu Khong md rong cac doi tupng hudng luong huu vdi tudi thap hon r a r quy dinh dieu kien lao dong binh thudng sap xep lai doanh ngiep thuc hien cd phan hoa doanh ngiep nha nudc Dieu kien hudng luong huu da dupc quy dinh cu the doi vdi ngudi lao dong (khong bao gom luc luong vu trang) cd du 20 nam dong BHXH tro len, lam viec dieu kien binh thudng dupc hudng luong huu nam du 60 tudi, nu du 55 tudi Vdi viec ban hanh Nghi dinh sd 110/2007/ND - CP 26/6/2007 ve r r r chinh sach doi vdi ngudi lao dong ddi du sap xep lai cdng ty Nha Nudc thi 101 ta thdi diem co quan co tham quyen phe duyet phu'ong an sap xep lao dong hoac Toa an quyet dinh mo thu tuc pha san, nam tu du 55 tuoi, nu tu du 50 tuoi va co du 20 nam dong BHXH tro len thi duoc huong luong huu Che duoc ap dung keo dai cho den het 30/6/2010 va Nghi dinh so 132/2007/NH - CP 8/8/2007 cua Chinh phu ve chinh sach tinh gian bien che quy dinh can bo, cong chuc, vien chuc thuoc doi tuong tinh gian bien che du 55 tuoi den du 59 tuoi doi voi nam, du 50 tuoi den du 54 tuoi doi voi nu, co thdi gian dong BHXH du 20 nam tro len thi duoc huong luong huu Che duoc ap dung keo dai cho den het 31/12/2011 Se la kho khan va thach thuc doi voi su can ddi quy BHXH ma ngudi duoc huong luong huu co tuoi thap hon quy dinh theo cac van ban phap luat BHXH Cho nen thdi gian toi khong the gan tuoi nghi viec cua ngudi lao dong som hon tuoi nghi huu theo quy dinh sap xep lai to chuc, doanh nghiep, co quan khu vuc Nha nuoc la tuoi ngudi lao dong duoc huong luong huu 3.2.6.4 Bleu chinh luting huu tren co' so muc tang cua dai so gia sinh hoat via tang trudng kinh te Quy dinh viec dieu chinh luong huu neu tren da cho phep thuc hien doc lap tuong doi voi dieu chinh muc luong toi thieu chung cung nhu viec tang luong doi voi ngudi lao dong dang lam viec Hai nhan to duoc quan tam de de muc dieu chinh luong huu la muc tang cua chi so gia sinh hoat va muc tang truong kinh te Neu goi muc dieu chinh luong huu cua mot nam nao > r la M, thi muc dieu chinh co quan he voi chi so gia sinh hoat va muc tang truong kinh te theo bat dang thuc sau Mt < CPI +GDP Muc cu the cua Mt phu thuoc chat che muc tang truong tu hoat dong dau tu cua quy BHXH Vi vay, viec dieu chinh luong huu theo quy dinh cua Luat BHXH can duoc xac dinh moi tuong quan tren voi muc tang cu the duoc xac dinh tinh 102 quy BHXH 3.2.6.5 Giam dan chi phi quan ly tren ca sd cai each hanh chinh manh me, A < dua dan cong nghe tin hoc quan ly he thong Luat Bao hiem xa hoi quy dinh, chi phi quan ly bao hiem xa hoi bat buoc hang nam duqc trich tir tien sinh ldi cua hoat dong dau tir tir quy Chi phi quan ly bao hiem xa hoi bat buoc bang muc chi phi quan ly cua co quan hanh chinh nha nu’de Quy dinh la mot nhung giai phap quan gop phan nang cao hieu qua sir dung quy bao hiem xa hoi Viec giam chi phi quan ly cua ca he thong se la co sd cho so tien ton tich hang nam thu diroc tir viec ddng bao hiem xa hoi duqc gia tang Van de d day can lam rd co cau cua chi phi quan ly va chu dong lira chon khoan chi nao cat giam la hieu qua hon ca.Co quan quy dinh ve co cau va phan bo nguon quy thuoc trach nhiem cua Bo tai chinh, can cd sir phan tich, danh gia hieu qua cac khoan chi nam qua de co sir phan bo hop ly Tong thu dong gop cua ngu’di lao dong va ngudi sir dung lao dong vao quy BHXH nam 2006 dat 18.761.181 trieu ddng, chi quan ly bo may dat 846.523 trieu dong, bang 4,51% tong quy BHXH nhieu so vdi tdc tang chi chung doi vdi cac don vi ngan sach nha nudc dam bao khoang 10% nam, tdc tang thu trung binh cua quy BHXH, cung thdi ky dat 43.26% Tinh trung binh giai doan de co duoc 1% tang thu cua quy thi phai tang 0,9% chi phi quan ly 3.3 Mot so khuyen nghi 3.3.1 Ddi voi Nhd nude - Phan bo cac nguon lire tai chinh la mat quan trong chuc nang cua tai chinh BHXH ma tir lau gan nhu chua de cap duqc ca ve mat nhan 103 thuc li luan lan mat thuc tien d Viet nam Nhan thuc rat co y nghia doi vdi phat huy chuc nang tai chinh BHXH va quan li tai chinh BHXH Xuat phat tu nhan thuc do, viec phan bo cac nguon luc tai chinh BHXH khong chi dung lai tren cac muc tieu, cac nhu cau, cac cong viec theo dinh hudng ma cdn phai xac dinh ro dinh luong cua chung tren co sd cac tinh toan khoa hoc va dua chung tdi cho dich thuc Dieu doi hoi phai doi mdi hoan thien khong ngung cong tac tinh toan ke hoach, cong viec cap phat, cong viec giam doc, kiem tra va ca muc su dung chung cho nhung cong viec cu the - Sdm hoan thien hanh lang phap li cho viec thuc hien BHXH, tao dieu kien cho BHXH duoc thuc hien rong rai, md rong doi tuong va tien tdi dan hoan thien cac che theo quy dinh cua ILO can thay doi cac quy dinh ve cac thu tuc hanh chinh cho thuan tien cho ca ngudi lao dong va qua trinh xet duyet cua can bo BHXH De nghi Chinh phu md rong danh muc dau tu, han muc dau tu, md rong hoat dong dau tu tang trudng de tang thu cho quy BHXH Viet Nam Ben canh Nha nudc cung nen co cac hinh thuc khuyen khich va uu dai cho hoat dong dau tu cua nganh, cac chinh sach uu dai ve thue - Can dua nhung quy dinh su phat nghiem khac doi vdi nhung sai pham cua doi tuong tron tham gia, tron dong hay no dong Co nhung bien phap xu phat nghiem minh doi vdi cac trudng hop vi pham lam gia giay to de hudng cac che BHXH nham truc loi cho ban than Dua nhung quy dinh phan ro quyen han va trach nhiem cua co quan quan li Nha nudc, co quan quan li su nghiep BHXH de phu hop va tien qua trinh thuc hien cac che va cac hoat dong khac Can de tai chinh BHXH phat huy het chuc nang dieu tiet vi mo doi vdi su phat trien va on dinh xa hoi Do la loi l'ch giua tich tu va tap trung, giua tich luy va tieu dung, giua tong the vdi cac dia phuong, vung lanh tho, giua 104 nod co thu nhap cao voi noi co thu nhap thap, giua nguoi giau va nguoi ngheo, giua phat trien kinh te va cong bang xa hoi, giua cac nganh, cac linh vuc su phat trien chung, giua kinh te voi quoc phong, an ninh trat tu xa hoi, giua nang cao doi song nhan dan vdi tiet kiem de dau tu phat trien r r e - Neu phai quan tarn den viec vay tra quan he voi nudc ngoai, giua tai trp cho ben ngoai va vien trp cho ben ngoai thi mdi quan he giua cac lpi ich can phai dupc can nhac kT luong boi nd chua dung su da dang va phuc tap quan he tai chinh noi chung va tai chinh BHXH noi rieng - Nen thuc hien viec kiem tra tai chinh thong qua cac hoat dong tai chinh cua co quan quyen luc, co quan hanh chinh Nha nudc d cac cap, he thong co quan tai chinh Nha nudc Kiem tra tai chinh gan chat vdi qua trinh xay dung va thuc hien ke hoach thu chi tai chinh cua cac don vi du toan, qua viec kiem tra tinh hinh thuc hien va tuan thu cac che chuyen giao tai chinh giua cac cap va tinh hinh su dung quy BHXH 5.3.2 Doi vdi BHXH Viet nam Xay dung bo may quan li vdi cac can bo cd nang luc va trinh chuyen mon Phan cap chuc nang quan li theo cac cap cu the doi vdi mdi don vi cap quan li Tich cue thuc hien viec dao tao va nang cao nang luc can bo nganh, thudng xuyen thuc hien viec danh gia lai dpi ngu can bo, vien chuc cua nganh Can day manh cong tac kiem tra, kiem soat kip thdi phat hien nhung sai trai de cd hinh thuc su phat hoac bao cao len cac ban nganh co lien r •> r r quan Viec kiem tra tai chinh BHXH nen tien hanh thong qua viec nam bat, phan tich du lieu, so sanh, danh gia cac thong tin tai chinh, tai lieu ke toan, A r bao cao ke hoach, bao cao quyet toan Dac biet dang chu y la kiem tra cac thong tin tai chinh khong bao gid dupc tach rdi vdi cac thong tin kinh te - xa hoi cd lien quan Ben canh can co nhung hinh thuc ki luat nghiem khac ddi 105 vai can bo cua nganh co nhung sai pham nghiem Nen xay dung phong trao thi dua, khen thudng de kip thdi dong vien cac can bo co nhung tich cong tac Day manh cong tac nghien cuu cung nhu- trang bi cac may moc hien dai giup cho cong viec vua nhanh chong vira tiet kiem dupc chi phi Thuc hien cong tac tuyen truyen sau rong quan chung nhan dan Noi dung tuyen truyen phai the hien dupc cac chinh sach moi, hinh thuc tuyen truyen phai sau rong va de hieu, phu hop vdi cac loai doi tupng yr r Can phoi hpp vdi cac ban nganh chuc nang co lien quan den BHXH de ket hpp thuc hien cong tac co hieu qua Dac biet vdi mot so ban nganh sau: Lien doan lao dong Viet Nam de dam bao quyen lpi tham gia BHXH cua ngudi lao dong; Nganh thue de phdi hpp kiem tra quy luong cua doanh nghiep cung nhu su tham gia BHXH cho ngudi lao dong cua cac doanh nghiep do; He thong ngan hang de truy thu BHXH tir tai khoan cua cac don vi co tai khoan tai cac ngan hang; Vdi cac trudng dai hoc van de dao tao nguon nhan luc cho nganh Xay dung nhung bao cao tai chinh BHXH hang nam va cac dir toan tai chinh nhung nam tiep theo Dong thdi phai du tinh dupc cac thong so thong qua thong ke ve so luong, co cau, tuoi, Tu phai du toan dupc qua trinh hudng, khoan hudng, muc hudng, thdi gian hudng de trien khai thuc hien dieu chinh cac muc dong gop, ti le hudng cho timg giai doan cho phii hpp Day cung la can cu de BHXH de nghi thay doi chinh sach cho phu hpp vdi dieu kien kinh te xa hoi thdi gian tdi Can tan dung tdi da cac nguon ben ngoai hpp li de md rong quy md cua quy BHXH Nhung dong thdi can giai quyet bai toan lpi ich rieng cua cac chu the tham gia va lpi ich chung cua toan xa hoi Vi xet tren khia canh lpi ich rieng, cac chu the chi muon dong gop mot phan cang it cang tot, 106 loi ich chung muon huy dong duoc cang nhieu cang tot Mat khac, phan bo quy moi ngu’di lao dong tham gia BHXH deu muon duoc cang nhieu cang tot Trong do, loi ich tong the doi hoi phai phan bo cho tat ca cac muc tieu quan giu vi tri hang dau cho su phat trien va on dinh xa hoi 3.3.3 Doi vo'i Bo Lao dong - Thttooig binh vaXd hoi Thuc hien cac bien phap tang ti le thu BHXH bang cach tang - hieu luc thuc thi phap luat, de so ngudi tham gia BHXH bat buoc tang len thong qua y thuc tuan thu phap luat ve BHXH cua cac doanh nghiep co su r < r dung lao dong, nhat la doi vdi khoi doanh nghiep vua va nho Xay dung noi dung cac van ban phap quy chat che hon nua - viec phoi hop hoat dong giua BHXH Viet Nam va BHXH cac dia phuong, de theo doi cong tac quan ly doi tuong, thu bao hiem xa hoi; giai quyet va chi tra cac che bao hiem xa hoi phu hop vdi tinh hinh thuc te d tung thdi ky - Do hieu biet ve BHXH han che, nen cong tac tuyen truyen , bien phap luat, chinh sach, loi ich cua BHXH can duoc tang cudng, thudng xuyen, lien tuc Phai chi dao cu the hon nua doi vdi cac Sd Lao dong thuong binh va xa hoi dia phuong cong tac tuyen truyen, dong thdi phai co noi dung, phuong phap phu hop vdi tung doi tuong, tung dia ban cu the r - r r \ r Can cu tinh hinh thuc te , neu thay can thiet, Bo Lao dong - Thuong binh va Xa hoi to chuc cung Bao hiem xa hoi Viet Nam thao luan thong nhat trinh Chinh phu de chi dao, giai quyet kip thdi cac van de phat sinh Chi dao xay dung noi dung phoi hop hoat dong giua Ban, nganh chuc nang hoac don vi lien quan thuoc Bo Lao dong - Thuong binh va Xa hoi; BHXH Viet Nam viec quan ly doi tuong, thu bao hiem xa hoi; giai quyet va chi tra cac che bao hiem xa hoi phu hop vdi tinh hinh thuc te d tung dia phuong, tren pham vi toan quoc 107 - Bo Lao dong - Thuong binh va Xa hoi ban hanh cac van ban, dong thdi phoi hop cung cac ban, nganh lien quan xay dung ke hoach va thuc hien r r r nam bat so luong lao dong don vi, doanh nghiep tren pham vi ca nuoc Nham muc dich phuc vu tot hon cho cong tac tra, kiem tra nghia vu cua cac don vi, doanh nghiep viec dong BHXH cho ngudi lao dong - Can dua cac bien phap kip thdi sua doi ti le thu BHXH Cac khoan thu cua BHXH deu duoc quy dinh ti le % tren tien luong Trong y r y do, tien luong toi thieu lai duoc dieu chinh tang lien tuc thdi gian qua r r r y r y Vi vay, boi canh cac yeu to dau vao cua san xuat, kinh doanh deu tang voi ti le cao, mat khac ti le thu BHXH cung da vuot qua suc chiu dung cua kha nhieu doanh nghiep, dac biet la cac doanh nghiep vua va nho 108 KET LUA N • Cung vdi su doi mdi nen kinh te, BHXH cung duoc thuc hien doi moi tu nam 1995 Vdi su doi mdi quan li BHXH cung lap co che tai chinh mdi vdi quy BHXH co thu va duoc quan li doc lap vdi NSNN Quy chinh ngudi lao dong va ngudi su dung lao dong dong gop tao nen dung chu yeu de chi tra cho cac che nham bu dap cho nhung rui ro ma ngudi lao dong gap phai De tao lap va quan li hop li quy BHXH, dam bao kha nang chi tra, BHXH can co hoat dong quan li tai chinh cua minh cho hop li Trong de tai tac gia da lam ro vai tro, noi dung chinh va nhung yeu to tac dong den cong tac quan li tai chinh cua nudc ta Nghien cuu thuc trang cua cong tac dang duoc thuc hien tai BHXH Viet Nam va nhung kinh nghiem quan to r r chuc quan li tai chinh BHXH d mot so nudc tren the gidi Tren co so phan tich cac noi dung chinh cua hoat dong quan li tai chinh BHXH d Viet Nam: hoat dong quan li thu, chi, dau tu tang trudng quy va can doi quy Vdi viec phan tich, tong hop danh gia thong qua cac so lieu cua BHXH Viet Nam giai doan 1998- 2008 de tu dua nhung ket qua dat duoc, nhung ton tai can khac phuc va rut nhung bai hoc kinh nghiem Tren co sd phan tich co dua nhung giai phap va mot so kien nghi de khac phuc tinh trang ton tai cua BHXH Viet Nam thdi gian tdi Em xin tran cam on cac Thay, co hoi dong Khoa hoc Khoa Bao hiem - Trudng Dai hoc kinh te quoc dan, da dong gop y kien cho em suot qua trinh hoan thien luan van Dac biet em xin tran cam on PGS.TS Nguyen Van Dinh da tan tinh hudng dan va giup em hoan luan van 109 DANH MUC TAI LIEU THAM KHAO • • r \ He thong cac van ban quy dinh hien hanh ve chinh sach BHXHNha xuat ban lao dong xa hoi, Ha noi 2003 Giao trinh kinh te bao hiem- Nha xuat ban thong ke nam 2000 Bao cao tong ket hoat dong cua BHXH Viet Nam (1998- 2009) Bao cao tong ket nam 2004, 2005, 2006, 2007, 2008, 2009 cua BHXH Viet Nam Tap chi BHXH Viet Nam sO 9/2002, so 12/2002, so 2/2003, sO 3/2003, so 02/2004, so 6/2005, so 8/2007, so 9/2009 Tap chi BHYT Viet Nam so 4/2002 Luan van K41, K42, K45 - Khoa Bao hiem - Trudng dai hoc Kinh te quoc dan Doi mdi chinh sach BHXH doi voi ngudi lao dong, Ts Mac Van Tien- Tran Quang Hung- Nha xuat ban Chinh tri quoc gia, Ha noi 1994 Gop phan doi mdi va hoan thien chinh sach dam bao xa hoi d nudc ta hien nay, PGS- Ts Do Minh Cuong, PGS Mac Van Tien- Nha xuat ban Chinh tri quoc gia, Ha noi 1996 10 Giao trinh BHHH trtrUdg Dai h he lao dong - xa h hi nam 2009 11 Chuyen de chuyen sau quan ly thu BHXH d HitH ndm- NXB lao dong - xa hoi, Ha noi nam 2008 12 Nhung qui dinh uhap In at vp Che CHXH hien hanh, NXB L aN dong, Ha noi - 2002 13 Quyet dinu cua Thu cudng c hinh g hu ngap 01 tgay g nam 0007 me quan lH tai chinh doi vdi BHXH Viet nam 14 http://www.molisa.gov.vn 15 http:t/www.cpv.otg.vv 110 16.http://www.tapchibaohiemxahoi.org.vn 17.0ttc://www.ixoi.ghn.nn 18 Cong van stS:l