li ni u

Bo him x hi (BHXH) l mt trong nhng loi hnh bo him ra i sm nc ta. y l mt loi hnh bo him c bit, n t mang tnh cht kinh doanh thng mi m ch yu l tnh nhn do v nhn vn cao c. K t khi ra i n nay, n gp phn lm n nh i sng cho cn b cng nhn vin chc Nh nc, qun nhn, nhng ngi lao ng lm vic trong cc thnh phn kinh t ca t nc; n nh chnh tr x hi, thc y qu trnh xy dng, pht trin v bo v t quc. Hin nay, c s quan tm ca Nh nc m chnh sch BHXH ngy cng c thc hin tt v hiu qu hn vi cc i tng tham gia ni trn. vic thc hin BHXH tn ti v pht huy c tc dng ca n cn phi c mt qu BHXH v qu phi hot ng ng mc ch tc l c quan BHXH phi thc hin tt cng tc thu chi qu BHXH. Qua thi gian thc tp ti phng BHXH huyn Giao Thu em thy BHXH huyn Giao Thu t c nhng kt qu thit thc v hot ng thu chi qu BHXH nh: Chi ng ngi, ng i tng, kp thi; thu qu BHXH ngy cng tng v.vTuy nhin bn cnh d vn cn mt s tn ti nht nh nh: Thu BHXH cha dt im, s n ng vn cn, mt vi c s cn trn np BHXH lm cho hot ng qu

BHXH ti phng BHXH huyn Giao Thu cha t c kt qu cao, tng gnh nng cho ngn sch nh nc. Nhn thc c tm quan trng ca cng tc qun l thu chi qu BHXH nh vy, em chn ti : Thc trng thu - chi qu BHXH ti phng BHXH huyn Giao Thu (Nam nh) vi mong mun c gp phn nh b ca mnh nhm hon thin cng tc qun l thu chi qu BHXH ti phng BHXH huyn Giao Thu ni ring v trong h thng BHXH Vit Nam ni chung. Trong qu trnh hon thnh chuyn , do thi gian v nhn thc cn nhiu hn ch nn khng th trnh khi nhng thiu st. Em rt mong c s ch bo ca cc thy c gio. Qua y em xin gi li cm n ti thy gio PGS.TS H S S tn tnh gip em hon thnh chuyn ny. H Ni ngy 15 thng 4 nm 2004 Sinh vin: Trn Vn Phc

Chng I

tng quan v bhxh v qu BHXH

I. S cn thit phi c BHXH 1 S ra i ca BHXH Nn sn xut hng ho cng pht trin th vn thu mn nhn cng din ra cng ph bin, mu thun gia ch v th ngy cng gia tng. c bit khi ngi lao ng khng may gp ri ro, s c nh: m au, bnh tt, tai nn lao ng, mt vic lmphi ngh vic. Khi ri vo nhng trng hp ny, cc nhu cu cn thit khng nhng khng mt i m cn tng ln, thm ch cn pht sinh ra nhiu nhu cu mi nh: cn c khm cha bnh, iu tr khi m au; cn ngi nui dng, chm sc khi gp tai nn, thng tt Tng thi gian ngh vic ngi ch khng tr lng, lm cho ngi lao ng cng gp nhiu kh khn hn v khng yn tm lm vic. V vy, lc u ngi ch ch cam kt tr cng lao ng nhng sau

 phi cam kt c vic bo m cho ngi lao ng c mt s thu nhp nht nh h trang tri khi khng may gp nhng kh khn . Trong thc t, nhiu khi cc ri ro trn khng xy ra v ngi ch khng phi chi ra ng no nhng cng c khi xy ra dn dp, buc h phi b ra mt khon tin rt ln m h khng mun. Do mu thun ch th cng tr nn v cng gay gt. Khi nhng mu thun ny ko di Nh nc phi ng ra can thip bng cch: buc gii ch phi c trch nhim hn i vi ngi lao ng m mnh s dng, th hin vic phi trch ra mt phn thu nhp ca mnh hnh thnh qu. Sau dng ngun qu ny tr cp cho ngi lao ng v gia nh h, khi ngi lao ng khng may gp nhng ri ro v s c bt ng. ng thi Nh nc ng ra bo tr cho qu. Bng cch c ch v th u thy mnh c li v t gic thc hin, cuc sng ca ngi lao ng c m bo.Ngi ch c bo v vic sn xut kinh doanh din ra bnh thng, trnh c nhng xo trn khng cn thit. Mi quan h ba bn nu trn c th gii quan nim l BHXH cho ngi lao ng. Nh vy BHXH l mt ch php nh bo v ngi lao ng, bng cch thng qua vic tp trung ngun ti chnh c huy ng t s ng gp ca ngi lao ng, ngi s dng lao ng (nu c), s ti tr ca Nh nc nhm tr cp vt cht cho ngi c bo him v gia nh h trong trng hp b gim hoc mt thu nhp do gp cc ri ro m au, thai sn, tai nn lao

ng, bnh ngh nghip, ht tui lao ng theo quy nh ca php lut hoc t vong 2 - S cn thit phi c h thng BHXH Trong cuc sng cng nh trong cc hot ng sn xut hng ngy, mc d khng mun nhng ngi lao ng khng th trnh khi ht nhng ri ro bt ng xy ra nh: m au; bnh tt, tai nn lao ng, bnh ngh nghipTt c nhng nguyn nhn xy ra u t nhiu lm nh hng n i sng vt cht v tinh thn cho bn thn cng nh gia nh; ngi thn ca h. Mun khc phc c kh khn do cc ri ro nu trn gy ra, ngi lao ng cn phi c s bo tr ca tp th s ng. c bit ngi lao ng yn tm tham gia sn xut to iu kin pht trin kinh t t nc th nh nc cn phi can thip vo nhm lm gim bt nhng kh khn cho ngi lao ng trong cc trng hp: m au, thai sn, tai nn lao ng bnh ngh nghip, cht, mt vic lm khi v giT BHXH c ra i nh mt tt yu khch quan khi m mi thnh vin trong x hi u cm thy cn phi tham gia h thng BHXH ny. II . Vai tr v nhng nguyn tc ca BHXH 1 Vai tr ca BHXH 1.1) i vi ngi lao ng Trong giai on hin nay khi t nc ang ngy cng hon thin qu trnh cng nghip ho- hin i ho th

nhng "ri ro" nh m au, tai nn lao ng- bnh ngh nghip, thai sn, mt vic lmli din ra mt cch thng xuyn v ngy cng ph bin hn, phc tp hn. Khi nhng ri ro ny xy ra s gy kh khn cho ngi lao ng v c vt cht ln tinh thn, nh hng khng tt cho c cng ng. Vi t cch l mt trong nhng chnh sch kinh t x hi ca Nh nc, BHXH s gp phn tr gip cho c nhn nhng ngi lao ng gp phi ri ro, bt hnh bng cch to ra cho h nhng thu nhp thay th, nhng iu kin lao ng thun ligip h n nh cuc sng, yn tm cng tc, to cho h mt nim tin vo tng lai. T gp phn quan trng vo vic tng nng sut lao ng cng nh cht lng cng vic cho x nghip ni ring v cho ton x hi n chung. 1.2) i vi ngi s dng lao ng c c sn phm phc v cho cuc sng ca con ngi v s pht trin ca x hi th cn phi c ngi to ra sn phm v nh vo qu trnh lao ng sn xut to ra sn phm cn thit cho con ngi, cho x hi. Nhng ngi bit vn dng sc lao ng sn xut ra sn phm, chnh l nhng ngi ch s dng lao ng. Mun cho hot ng sn xut kinh doanh c m bo th ngi ch phi to c mi quan h tt vi ngi lao ng, gii quyt nhng vn thuc phm vi trch nhim ca mnh i vi ngi lao ng tht tt h yn tm lao ng sn xut v c nim tin vo cuc sng t h lao ng sn

xut hng hi hn, to ra nhiu sn phm tt hn lm cho qu trnh sn xut kinh doanh ca ngi ch s dng lao ng hot ng t kt qu cao. Mun vy ngi ch s dng lao ng phi tham gia ng BHXH cho nhng ngi lao ng ca mnh c th m bo nhng khon chi tr cn thit, kp thi n ngi lao ng khi h gp nhng ri ro bt chc. Vic tham gia ng gp BHXH cho ngi lao ng ca ngi ch s dng lao ng l gp vo qu trnh hot ng sn xut kinh doanh ca doanh nghip ngy cng pht trin hn, nng cao nng sut, hiu qu lao ng sn xut ca doanh nghip cng nh nng cao thu nhp cho ngi lao ng v gp vo vic pht trin nn kinh t ca t nc. 1.3) i vi x hi Th nht, cn phi khng nh rng hot ng BHXH l mt hot ng dch v, c quan BHXH l mt doanh nghip sn xut ra nhng dch v bo him cho ngi lao ng, mt loi dch v m bt c ai cng cn n (khng phi ch cn b, cng nhn vin chc mi cn). Nu cc doanh nghip ny cng sn xut ra nhiu loi bo him (p ng a dng cc nhu cu) th gi tr ca nhng sn phm dch v ny cng c tnh trc tip vo tng sn phm x hi. Th hai, vi t cch l mt trong nhng chnh sch kinh t x hi ca Nh nc, BHXH s bo him cho ngi lao ng, hot ng BHXH s gii quyt nhng trc trc, ri ro xy ra i vi nhng ngi lao ng, gp phn tch

cc ca mnh vo vic phc hi nng lc lm vic, kh nng sng to ca sc lao ng. S gp phn ny tc ng trc tip n vic nng cao nng sut lao ng c nhn, ng thi gp phn tch cc ca mnh vo vic nng cao nng sut lao ng x hi. Vi s tr gip ca ngi lao ng khi gp phi ri ro bng cch to ra thu nhp thay th th BHXH gin tip tc ng n chnh sch tiu dng quc gia lm tng s tiu dng cho x hi. Th ba, vi t cch l mt qu tin t tp trung, BHXH tc ng mnh m ti h thng ti chnh ngn sch Nh nc, ti h thng tn dng tin t ngn hng. Chnh v vy, t ra mt yu cu cho qu BHXH phi t bo tn v pht trin qu bng nhiu hnh thc khc nhau, trong c hnh thc u t pht trin phn nhn ri ca qu. Phn ny c tc ng khng nh ti s pht trin t nc, gp phn to ra nhng c s sn xut kinh doanh mi, vic lm mi gp phn quan trng trong vic to ra vic lm cho ngi lao ng. T gp phn gii quyt tnh trng tht nghip ca t nc, gp phn tng thu nhp c nhn cho ngi lao ng ni ring v tng tng sn phm quc ni cng nh tng sn phm quc dn ni chung. Th t, BHXH gp phn vo vic thc hin cng bng x hi, l cng c phn phi li thu nhp gia nhng ngui tham gia BHXH. S phn phi li thu nhp ny c tin hnh thng qua hai cch: Phn phi li theo chiu ngang gia ngi kho v ngi gi, ngi ang lm vic vi ngi ngh hu, ngi tr tui vi ngi ln tui, gia nam vi n, ng-

i ang hng tr cp vi ngi cha hng tr cp; phn phi li theo chiu ngang l mc tiu quan trng ca chnh sch kinh t x hi, gia nhng ngi c thu nhp cao v ngi c thu nhp thp. BHXH khng bao hm phn phi bnh qun, cng khng hm ly ca ngi giu chia cho ngi ngho mt cch v on. tng ca BHXH nhiu iu ph ly gi gng, l on kt tng tr, pht huy tnh t thn, sng ho nhp c tnh c ngha gia cc nhm, cc gii bn trong cng cng ng vi nhau m vn l tim lc ca dn tc ta c lch s chng minh.

2 Nhng nguyn tc ca BHXH 2.1) Mi ngi lao ng trong mi trng hp b gim hoc mt kh nng lao ng hoc mt vic lm u c quyn c BHXH . Quyn c BHXH ca ngi lao ng l mt trong nhng biu hin c th ca quyn con ngi. Nhng khi mun xy dng h thng BHXH th u tin Nh nc phi to iu kin v mi trng kinh t x hi, v chnh sch v lut php, v t chc v c ch qun l cn thit. ng thi, nhng ngi s dng lao ng v ngi lao ng phi thc hin trch nhim ng gp ti chnh ca mnh. Khng phi l ci c sn nn trc ht phi tm cch to ra n. mi nc khng c s ng gp ny th chnh sch BHXH c hay n my cng khng bao gi c BHXH trong thc tin. V vy, thc hin trch nhim ng gp ti

chnh BHXH l iu kin c bn nht ngi lao ng c hng quyn BHXH. 2.2) Nh nc v ngi s dng lao ng c trch nhim phi BHXH i vi ngi lao ng, ngi lao ng cng phi t bo him cho mnh. y l mi quan h ba bn trong nn kinh t th trng, trong Nh nc c vai tr qun l v m mi hot ng kinh t x hi trn phm vi c nc. Vi vai tr ny Nh nc c trong tay mi iu kin vt cht ca ton x hi, ng thi cng c mi cng c cn thit thc hin vai tr ca mnh. Cng vi s tng trng s pht trin kinh t x hi, cng c nhng kt qu bt li khng mong mun. Nhng kt qu bt li ny trc tip hoc gin tip s dn n nhng ri ro cho ngi lao ng. Khi xy ra tnh trng nh vy nu khng c BHXH th Nh nc vn phi chi Ngn sch gip ngi lao ng di mt dng khc. S gip chng nhng lm cho i sng ngi lao ng n nh m cn lm cho sn xut kinh t x hi ca t nc n nh. V vy, khi trong x hi loi ngi xut hin BHXH mt dng m bo i sng tin b hn i vi ngi lao ng- so vi cc dng gip truyn thng th Nh nc cng c iu kin v cng c trch nhim t chc v tham gia dng hot ng . i vi ngi s dng lao ng, mi kha cnh t ra cng tng t nh trn nhng ch trong phm vi mt s doanh nghip. gia ngi lao ng v ngi s dng lao ng c mi quan h rt cht ch. Ngi s dng lao ng mun

10

n nh v sn xut kinh doanh th ngoi vic chm lo u t c my mc thit b hn i, cng ngh tin tin cn phi chm lo tay ngh v i sng ca ngi lao ng m mnh s dng. Khi ngi lao ng lm vic bnh thng th phi tr lng (tr cng) tho ng cho ngi lao ng. Khi h gp ri ro, m au, tai nn lao ng, bnh ngh nghip.. trong c rt nhiu trng hp gn vi qu trnh lao ng, vi nhng iu kin lao ng c th ca doanh nghip th phi c trch nhim BHXH cho h. Ch c nh vy ngi lao ng mi yn tm tch cc lao ng sn xut gp phn tng nng sut lao ng, tng hiu qu kinh t cho doanh nghip. i vi ngi lao ng khi gp nhng ri ro khng mun v khng phi hon ton hay trc tip do li ca ngi khc th trc ht l ri ro ca bn thn. V th, nu mun c BHXH tc l mun nhiu ngi khc h tr cho mnh, l dn tri ri ro ca mnh cho nhiu ngi khc th t mnh phi gnh chu trc tip v trc ht ...iu c ngha l bn thn ngi lao ng phi c trch nhim tham gia BHXH t bo him cho mnh. 2.3) BHXH phi da trn s ng gp ca cc bn tham gia hnh thnh ln qu BHXH nguyn tc trn thy r tnh khch quan ca trch nhim phi tham gia BHXH i vi ngi lao ng ca c ba bn (Nh nc, ngi s dng lao ng v ngi lao ng) trong nn kinh t th trng. Biu hin c th ca trch nhim ny l ng ph BHXH u k. Nh s ng gp

11

 m phng thc ring c ca BHXH l dn tri ri ro theo nhiu chiu, to iu kin phn phi thu nhp theo c chiu dc v chiu ngang mi c thc hin. Hn na n cn to ra mi quan h rng buc cht ch gia trch nhim vi quyn li gp phn phng chng nhng hin tng nhiu trong h thng hot ng mang li nhiu li ch cho mi ngi c lin quan ny. 2.4) Phi tun theo quy lut s ln BHXH l mt trong cc nguyn tc, cc c ch an ton x hi, trc ht l s tr gip cho ngi lao ng trong cc trng hp b gim hoc b mt thu nhp tm thi khi h b m au, thai sn hoc ht tui lao ng theo quy nh ca php lut. Trong c cuc i ca ngi lao ng thng th thi gian lao ng di hn thi gian ngi lao ng b tm thi mt kh nng lao ng hoc thi gian t khi ht tui lao ng n lc cht. V li tt c nhng ngi tham gia BHXH cng mt lc c nhu cu bo him, v vy nguyn tc trc ht ca BHXH l ly s ng b s t, ly qung i lao ng c thu nhp bo him cho khi gim hoc mt kh nng lao ng. 2.5) Kt hp gia cc loi li ch, cc kh nng v phng thc p ng nhu cu BHXH Trong BHXH c ba bn tham gia: Ngi s dng lao ng, ngi lao ng v Nh nc u nhn c nhiu li ch. Nhng li ch nhn c khng phi lun lun nh nhau, thng nht vi nhau m tri li c li ch c lc li mu thun vi nhau. Chng hn vic tng mc tr cp hoc tng

12

thi hn ngh lm vic v hng tr cp BHXH s rt c li cho ngi lao ng nhng li gy kh khn cho ngi ch s dng lao ng, nu gim hu qu bt li cho ngi s dng lao ng th Nh nc li phi gnh chu. 2.6) Mc tr cp BHXH phi m bo thp hn tin lng khi ang i lm, nhng cng phi ln hn mc lng ti thiu Tr cp BHXH ni y l loi tr cp thay th cho tin lng nh tr cp m au, thai sn, hu tr tui gi ch khng phi l tr cp b p hoc tr cp BHXH. Nh bit, tin lng l khon tin m ngi s dng lao ng tr cho ngi lao ng khi h thc hin cng vic nht nh. Ngha l, ch ngi lao ng c sc kho bnh thng, c vic lm bnh thng v thc hin cng vic nht nh mi c tin lng. Khi b m au, tai nn hay tui gi khng thc hin c cng vic nht nh hoc khng vic lm m trc c tham gia BHXH th ch c tr cp BHXH v tr cp khng th bng tin lng to ra c. Cn nu c tm cch tr tr cp BHXH bng hoc cao hn tin lng th khng mt ngi lao ng no phi c gng c vic lm v tch cc lm vic c lng m ngc li h s c gng m au, thai sn hng tr cp. Hn na cch lp qu, phng thc dn tri ri ro ca BHXH cng khng cho php tr tr cp BHXH bng tin lng lc ang i lm. V tr tr cp bng tin lng th chng khc g b ri ro em ri ro ca mnh dn tri ht cho nhng ngi khc.

13

Nh vy, mc tr cp BHXH phi thp hn mc tin lng lc ang i lm. Tuy nhin do mc ch, bn cht v cch lm ca BHXH th mc tr cp thp nht cng khng th thp hn mc sng ti thiu hng ngy. Ch khi BHXH mi c tnh nhn vn cao c. 2.7) Kt hp gia BHXH bt buc vi BHXH t nguyn Bo him x hi p dng hnh thc bt buc m bo quy lut s ln v s c h s an ton cao nhm m bo cuc sng ca ngi lao ng. Tuy nhin, c nhng trng hp, ngi lao ng mun hng tr cp hu tr mc cao hn mc c hng di hnh thc bt buc, hoc khi cn nhc thy h ng thm vo BHXH cng l mt hnh thc gi tin tit kim, v c khi cn li hn gi vo ngn hng, th h s c nhu cu ng ph BHXH nhiu hn mc quy nh. Chnh v vy, khi p ng nhu cu cng thc hin c m bo tt hn cuc sng cho ngi lao ng ng thi quy lut s ln vn c tn trng. 2.8) Phi m bo tnh thng nht BHXH trn phm vi c nc, ng thi phi pht huy tnh a dng, nng ng ca cc b phn cu thnh H thng BHXH ca mt nc thng gm nhiu b phn cu thnh. Trong b phn ln nht do Nh nc t chc v bo h c bit bao trm ton b nhng ngi hng lng t Ngn sch Nh nc v nhng ngi lao ng thuc nhng khu vc kinh t quan trng ca t nc. Cc b phn nh hn do cc n v kinh t v t nhn t chc ra

14

 bo him cho mt s i tng hn ch do php lut quy nh. Trong b phn do Nh nc t chc cn c th c mt s b phn BHXH chuyn ngnh nh: BHXH i vi cng chc, BHXH i vi qun nhn hng lng v mt s b phn BHXH theo ngnh kinh t c tnh cht c th (ng st, khai thc m...). Cc b phn BHXH c t chc nh th no, nhiu hay t l do i u kin kinh t, chnh tr, x hi v do Nh nc quy nh. nc ta do nhng diu kin kinh t x hi cha cho php cc t chc v c nhn thc hin BHXH m ch c BHXH ca Nh nc. BHXH hot ng c hiu qu nht thit phi bo m tnh thng nht trn nhng vn ln hoc c bn nht trnh tu tin, tnh cc b hoc nhng mu thun ny sinh. ng thi cng phi c c ch mi b phn cu thnh c th nng ng trong hot ng chng c th b p, b xung nhng u im cho nhau. 2.9) BHXH phi c pht trin dn tng bc ph hp vi cc iu kin kinh t x hi ca t nc trong tng giai on pht trin c th BHXH ca mt nc gn rt cht vi trng thi kinh t, vi cc iu kin kinh t x hi, vi c ch v trnh qun l c bit l vi s iu chnh, s ng b ca nn php ch ca nc . Trong tnh hnh nc ta, kinh t th trng theo nh hng XHCN ang hnh thnh, nhiu mt kinh t x hi ang chuyn ng mnh. V vy, vic xy dng v pht trin BHXH phi bo m chc chn, tnh ton thn trng v c bc i ph hp.

15

III. qu BHXH 1 Vai tr ca qu BHXH Trong i sng kinh t x hi, c rt nhiu loi qu khc nhau nh: qu tiu dng, qu sn xut, qu d phng, qu tin lng, qu tin thng, qu phc li, qu tit kim...Tt c cc loi qu ny u c mt im chung l tp hp cc phng tin ti chnh cho nhng hot ng no theo mc tiu nh trc. Qu ln hay qu nh biu th kh nng v mt phng tin v vt cht thc hin cng vic cn lm. Tt c cc qu u khng ch tn ti vi mt khi lng tnh ti mt thi im m lun bin ng tng ln u vo vi cc ngun thu v gim i u ra vi cc khon chi nh mt dng chy lin tc. m bo cho u ra n nh, ngi ta thit lp mt lng d tr. Bi vy, nm v iu hnh c mt qu no th khng phi ch nm c khi lng ca n ti mt thi im nht nh, m quan trng hn l phi nm c lu lng ca n trong mt khong thi gian nht nh. Theo nhng quan nim v qu ni chung nh trn, th qu BHXH l tp hp nhng ng gp bng tin ca nhng ngi tham gia BHXH hnh thnh mt qu ti chnh c lp, tp trung nm ngoi Ngn sch Nh nc chi tr cho nhng ngi c BHXH v gia nh h khi h b gim hoc mt thu nhp do b gim hoc mt kh nng lao ng, mt vic lm.

16

Nh vy, qu BHXH l mt qu tiu dng ng thi l mt qu d phng, n va mang tnh kinh t, va mang tnh x hi rt cao v l iu kin hay c s vt cht quan trng m bo cho ton b h thng BHXH tn ti v pht trin. Qu BHXH hnh thnh v hot ng to ra kh nng gii quyt nhng ri ro ca tt c nhng ngi tham gia vi tng d tr t nht, gip cho vic dn tri ri ro c thc hin theo c hai chiu khng gian v thi gian, ng thi gip gim ti thiu thit hi kinh t cho ngi s dng lao ng, tit kim chi cho c ngn sch Nh nc v ngn sch gia nh. 2 Ngun qu BHXH Qu BHXH tp trung nhng ng gp bng tin ca nhng ngi tham gia BHXH hnh thnh mt qu tin t tp trung chi tr cho nhng ngi c hng BHXH v gia nh h khi h b gim hoc mt thu nhp do b gim, mt kh nng lao ng hoc mt vic lm. Nh vy qu BHXH l mt qu tiu dng, ng thi l mt qu d phng; n va mang tnh kinh t va mang tnh x hi rt cao v l iu kin hay c s vt cht quan trng nht m bo cho ton b h thng BHXH tn ti v pht trin. Qu BHXH hnh thnh v hot ng to kh nng gii quyt nhng ri ro ca tt c nhng ngi tham gia vi tng d tr t nht, gip cho vic gin tri ri ro c thc

17

hin theo c hai chiu khng gian v thi gian, ng thi gip gim thiu thit hi kinh t cho ngi s dng lao ng, tit kim chi sch gia nh. Qu c hnh thnh t nhiu ngun khc nhau: - Th nht, l phn ng gp ca ngi s dng lao ng, ngi lao ng v Nh nc, y l ngun chim t trng ln nht v c bn ca qu. - Th hai, l phn tng thm do b phn nhn ri tng i ca qu c t chc BHXH chuyn trch a vo hot ng sinh li. - Th ba, l phn np pht ca nhng c nhn v t chc kinh t vi phm lut l v BHXH. Phn ln cc nc trn th gii, qu BHXH u c hnh thnh t cc ngun nu trn. Tuy nhin phng thc ng gp v mc ng gp ca cc bn tham gia c khc nhau. 2 - Mc ch s dng qu BHXH Qu BHXH c s dng ch yu cho hai mc ich sau y: - Chi tr v tr cp cho cc ch BHXH - Chi ph cho s nghip qun l BHXH Theo khuyn ngh ca T chc lao ng quc t (ILO) qu BHXH c s dng tr cp cho cc i tng tham gia BHXH, nhm n nh cuc sng cho bn thn v gia nh h, khi i tng tham gia BHXH gp ri ro. Thc cho c Ngn sch nh ncv ngn

18

cht l tr cp cho 9 ch m t chc ny nu ln trong cng c 102 thng 6 nm 1952 ti Ginev: 1. Chm sc y t 2. Tr cp m au 3. Tr cp tht nghip 4. Tr cp tui gi 5. Tr cp tai nn lao ng v bnh ngh nghip 6. Tr cp gia nh 7. Tr cp sinh 8. Tr cp khi tn ph 9. Tr cp cho ngi cn sng ( tr cp mt ngi nui dng) 9 ch trn hnh thnh mt h thng cc ch BHXH . Tu iu kin kinh t x hi m mi nc tham gia cng c Ginev thc hin khuyn ngh mc khc nhau, nhng t nht phi thc hin c ba ch . Trong , t nht phi c mt trong nm ch : (3), (4), (5), (8), (9). Mi ch trong h thng trn khi xy dng u da trn nhng c s kinh t x hi ti chnh, thu nhp, tin lng .v.vng thi tu tng ch khi xy dng cn phi tnh n cc yu t sinh hc; tui th bnh qun ca quc gia, nhu cu dinh dng; xc sut t vong Tuy nhin, c s xc nh iu kin hng BHXH phi tnh n mt lot cc yu t lin quan n ton b h thng cc ch cng nh tng ch BHXH c th. Chng hn khi xc nh iu kin hng tr cp BHXH tui

19

gi phi da vo c s sinh hc l tui i v gii tnh, ca ngi lao ng l ch yu. Bi v tui gi hng tr cp hu tr ca mi gii, mi vng, mi quc gia c nhng khc bit nht nh. Do , co nhng nc quy nh: Nam 60 tui v N 55 tui s c ngh hu. Nhng cng c nhng nc quy nh: Nam 65 tui v N 60 tui.v.v Hoc khi xc nh iu kin hng tr cp cho ch tai nn lao ng v bnh ngh nghip phi tnh n cc yu t nh: iu kin v mi trng lao ng; bo h lao ng v.vCc yu t ny thng c quan h v tc ng qua li vi nhau t nhiu nh hng n iu kin BHXH ca tng ch v ton b h thng cc ch BHXH. Thi gian hng tr cp v mc hng tr cp BHXH ni chung ph thuc vo tng trng hp c th v thi gian ng ph BHXH ca ngi lao ng trn c s tng ng gia ng v hng. ng thi mc tr cp cn ph thuc vo kh nng thanh ton chung ca tng qu ti chnh BHXH; mc sng chung ca cc tng lp dn c v ngi lao ng. Nhng v nguyn tc, mc tr cp ny khng cao hn mc tin lng hoc tin cng khi ngi lao ng ang lm vic v n ch bng mt t l phn trm nht nh so vi mc tin lng hay tin cng. cc nc kinh t pht trin do mc lng cao nn t l ny thng thp v ngc li nhng nc ang pht trin do mc tin long cn thp nn phi p dng mt t l kh cao. V d, php mc tr cp hu tr ch bng 50% mc lng cao nht ( vi iu kin ng BHXH 37,5 nm ), m au c hng tr cp

20

bng 50% tin lng, thi gian ngh m c hng tr cp khng qu 12 thng. Sinh con c hng tr cp BHXH bng 90% tin lng trong vng 16 tun v.vCn Philipin, mc tr cp hu tr t 42% n 102%, tu thuc tng nhm lng khc nhau, m au c hng 65%, sinh con c ngh 45 ngy v c tr cp bng 100% tin lng v.v Tuy vy, vic cc nc quy nh tr cp BHXH bng t l phn trm so vi tin lng hay tin cng thng dn n bi chi qu BHXH. V vy, mt s nc phi tm cch khc phc nh: tr ngay 1 ln khi ngh hu, hoc sut i ng theo t l phn trm ca mt mc thu nhp quy nh v hng cng theo t l phn trm ca mc quy nh. Ngoi vic chi tr tr cp theo cc ch BHXH, qu BHXH cn c s dng cho chi ph qun l nh: Tin lng cho nhng ngi lm vic trong h thng BHXH; khu hao ti sn c nh, vn phng phm v mt s khon chi khc Phn qu nhn ri phi c em u t sinh li. Mc ch u t qu BHXH l nhm bo ton v tng trng ngun qu. Qu trnh u t qu BHXH phi m bo nguyn tc: an ton, c li nhun, c kh nng thanh ton v m bo li ch kinh t- x hi.

21

chng II

Tnh hnh thu chi qu BHXH ti Phng BHXH huyn giao thu
I . vi nt gii thiu v BHXH huyn Giao Thu Phng BHXH huyn Giao Thu c thnh lp v i vo hot ng t thng 9 nm 1995 cng vi s chia ct hnh chnh ca huyn Xun Thu thnh huyn Xun Trng v huyn Giao Thu. Phng BHXH huyn Giao Thu ch yu thc hin vic thu chi thun tu m khng kinh doanh loi hnh bo him no. Phng BHXH huyn Giao Thu c tt c 7 cn b vin chc, trong ng Nguyn Cng Hoan l Gim c, b Chu Th Vn

22

nh l K ton kim b phn chi, b ng Th Dung ph trch b phn hnh chnh, b Phm Th Vc v ng Nguyn Thnh L ph trch b phn thu, ng Trn Hi Triu ph trch b phn chnh sch, ng Trn Mnh Hng ph trch b phn y t t nguyn. BHXH huyn Giao Thu chu s qun l trc tip ca BHXH tnh Nam nh, c con du v ti khon ring. S v tr ca BHXH huyn Giao Thu: BHXH Vit Nam

BHXH Nam nh

BHXH Giao Thu

BHXH huyn Giao Thu c trch nhim thc hin nhim v BHXH tnh Nam nh giao cho gm: - Xy dng chng trnh, k hoch cng tc nm trnh Gim c BHXH tnh Nam nh ph duyt v t chc thc hin; - Theo di, c thu BHXH 20% so vi tng qu lng (hin nay l 23% do y t nhp vo 3%) trong thu 15% ca ch s dng lao ng (hin nay l 17%) v 5% ca ngi lao ng (hin nay l 6%);

23

- Chi tr cc ch ngh m, thai sn cho i tng tham gia ng gp BHXH; - T chc vic chi tr lng hu, tr cp BHXH, c vic chi php lnh ngi c cng; - Theo di tng, gim hng thng lp danh sch chi tr lng hu v tr cp theo quy nh; - Tip nhn n th khiu ni, t co v ch , chnh sch BHXH gii quyt theo thm quyn hoc bo co vi BHXH tnh xem xt gii quyt; - Tip nhn, bo co kp thi vi BHXH tnh Nam nh cc trng hp hng lc tr cp BHXH, iu chnh lng hu. - i chiu t khai vi h s gc trin khai cp s BHXH. Hin nay BHXH huyn Giao Thu do c s sp nhp ca BHYT nn c mt s nhim v v quyn hn ca BHYT nh: cp th BHXH, tuyn truyn, vn ng, iu hnh II. Tnh hnh thu BHXH huyn Giao Thu 1 - Thu BHXH 1.1) Nhng vn chung v thu qu BHXH Thu qu BHXH l hot ng ca cc c quan BHXH cng vi s phi hp ca cc ban ngnh chc nng trn c s cc quy nh ca php lut nhm to ra cc ngun ti chnh tp trung (qu BHXH tp trung), t vic ng gp ca cc bn tham gia BHXH v nhng ngun ti chnh b xung khc.

24

Thu qu BHXH l mt hot ng khng th thiu trong hot ng BHXH ni chung, n m bo cho s to lp v s dng mt qu tin t tp trung v to ra ngun ti chnh c th tin hnh cc hot ng BHXH. Do m vic ng gp vo BHXH ca cc bn tham gia BHXH l s tt yu trong hot ng BHXH, v nhng l do sau: - Vic ng gp qu BHXH nh du s ng gp ca nhng ngi tham gia BHXH, l c s o s ng gp ca cc bn tham gia BHXH. - To ra c ngun ti chnh tp trung t c th tin hnh thng nht cc hot ng BHXH. - Ngun thu ca BHXH c hnh thnh t ba ngun ch yu: ng gp ca ngi lao ng, ngi s dng lao ng v phn h tr t Ngn sch Nh nc; ngun thu ny phn nh r nt quan h ba bn trong BHXH, l c s to ra cc quan h khc trong BHXH. - Thc cht, quan h ba bn trong BHXH l mi quan h v li ch do s ng gp vo BHXH ca cc bn tham gia l mi quan h v li ch, t vic tham gia ng gp BHXH cc bn tham gia BHXH u tm kim c li ch cho mnh, ngi s dng lao ng tm kim li ch t vic h s b ra t chi ph hn khi ngi lao ng khng may gp phi nhng ri ro, ngi lao ng c tm kim li ch t vic h c hng cc quyn li khi h khng may gp phi nhng ri ro, Nh nc t c mc tiu n nh c x hi, n nh c mi quan h li ch gia ngi lao ng v ngi s dng lao ng trong x hi ngi lao ng yn

25

tm tham gia sn xut thc y nn kinh t-x hi pht trin. T c th ni rng, thu BHXH l mt phn quan trng khng th thiu c ca hot ng BHXH. 1.2) Cng tc thu BHXH ti BHXH huyn Giao Thu Giao Thu l mt huyn c a hnh rt phc tp: mt mt gip vi bin, mt mt li gip vi Sng Hng nn y tn ti nhiu ngnh ngh khc nhau nh: lm nng nghip (phn ln), khu vc gip vi bin th nhn dn li nh bt v nui thu sn xut khu (nhng cha c quy m ln tr thnh cng ty hay doanh nghip, m hu ht l t nhn t ng ra lm ly vi s lao ng l con em trong gia nh h) hoc kinh doanh du lch; bi tm (Qut Lm), lm mui Trn a bn huyn Giao Thu hin nay cha c khu cng nghip no m ch c mt vi x nghip; cng ty c quy m ln (i thu lao ng) ngoi cc doanh nghip nh nc c trn a bn, l: X nghip mui Bch Long, Cng ty c phn xy dng ng bin Hng H, Cng ty c phn xy dng ng bin Trng Giang. Cc x nghip hay cng ty ny nm ri rc trong huyn Giao Thu m khng tp trung mt ch. Cng tc thu BHXH BHXH huyn Giao Thu t nhiu gp phi kh khn do a hnh phc tp v mc tp trung ca cc nh my; x nghip ny. Hn th na tr s ca BHXH huyn Giao Thu li t u huyn, nn bc u cng tc thu BHXH cn gp rt nhiu kh khn, nht

26

l i ng cn b chuyn mn cn qu t hoc nu c th trnh cha thc s tt. Tuy vy BHXH huyn Giao Thu vn c gng hon thnh cc ch tiu v thu BHXH m BHXH tnh Nam nh giao ph. BHXH huyn Giao Thu tin hnh lp danh sch chi tit tng n v; c quan tham gia BHXH, tng c nhn. Bn cnh BHXH huyn Giao Thu cn lp bng lng chi tit ca tng c nhn, qu lng ca tng cng ty hay x nghip lm cn c thu qu BHXH. Ti mi x trong huyn, BHXH huyn Giao Thu t mt ban c trch nhim thu chi v bo co cc trng hp c s thay i mc ng gp hay mc hng BHXH. Gn n mi k bo co; tng kt, BHXH huyn Giao Thu c cn b n cc c s cn n ong tin BHXH hoc dng cc bin php thng tin khc nh: gi in thoi, nhn tin qua i truyn thanh huyn Giao Thu n c, thu kp thi, trnh tnh trng n ng lu di. V vy BHXH huyn Giao Thu t c cc ch tiu v thu BHXH, mc thu tng nhanh r rt, nh nm 1995 ch c 633.124.098 ng, th n nm 1996 con s l 1.251.624.005 ng (tng gn gp i), tinhd n nm 2003 BHXH huyn Giao Thu thu c 6.282.523.923 ng. 2 - Nhng ngun thu BHXH Thng thng, qu BHXH c hnh thnh t ngun sau: - Thu t ng gp ca nhng ngi tham gia BHXH l ngun thu ch yu, quan trng nht cho bt c qu BHXH

27

ca bt k quc gia no, n l c s ch yu hnh thnh nn qu BHXH v to ra ngun ti chnh thc hin nhng ch BHXH; nhng trong qu trnh qun l s ng gp ca ngi tham gia BHXH cng phc tp v kh khn nht. Ngun thu ny c tm quan trng c bit, n l nn tng c th thc hin c chnh sch BHXH. Thng thng, ngun thu ny c hnh thnh nh sau: + Ngi lao ng tham gia BHXH ng gp vo qu BHXH trn c s tin lng; tu theo iu kin ca mi quc gia m phn ng gp ca ngi lao ng c khc nhau, nhng u da trn c s l tin lng ca ngi lao ng lm cn c tnh ton s tin ngi lao ng phi ng gp vo qu BHXH. Theo iu l BHXH hin hnh quy nh ngi lao ng phi ng gp bng 6% tin lng thng( trc y l 5%). + Ngi s dng lao ng tham gia ng gp BHXH cho ngi lao ng trong n v mnh; thng thng phn ng gp ca ngi s dng lao ng da trn tng qu lng. Theo iu l BHXH hin hnh quy nh ngi s dng lao ng phi ng gp bng 17% (trc y l 15%) tng qu tin lng ca nhng ngi tham gia BHXH trong n v. - Thu t vic h tr ca Ngn sch Nh nc ch yu l m bo cho cc hot ng BHXH din ra c u n, bnh thng, trnh nhng xo trn ln trong vic thc hin BHXH. Ngun thu t vic h tr ca Ngn sch Nh nc cho qu BHXH i khi l kh ln, vic h tr cho hot ng

28

BHXH ca Nh nc l hot ng thng xuyn v lin tc m bo thc hin tt cc ch chnh sch ni ring v hot ng BHXH ni chung. - Thu t li u t ca hot ng u t bo ton v tng trng qu c hnh thnh t cng vic u t qu BHXH nhn ri vo cc chng trnh kinh t x hi, nhng hot ng u t khc em li hiu qu. T ngun qu nhn ri c em u t, qu BHXH thu c phn li u t b xung vo ngun qu BHXH. - Ngoi nhng ngun thu trn th qu BHXH cn c mt s ngun thu khc b xung vo qu BHXH; ni chung, nhng ngun thu ny khng ln, khng n nh. Ch yu l nhng ngun thu t vic nhn s h tr ca cc t chc nc ngoi, t nhng hot ng t thin, t hot ng thanh l nhng bn ti sn c nh. Ngun thu ny thng chim mt t trng rt nh trong tng s thu ca qu BHXH. 3 - Nhng nguyn tc trong thu BHXH Cn c php lut v cc vn bn di lut th thu BHXH phi m bo theo nguyn tc l phi m bo ng i tng v ng mc thu, ng thi phi m bo tnh cng bng gia cc n v tham gia BHXH. Mun thu ng v thu th cn phi qun trit nhng vn sau y: - Cc c quan, cc doanh nghip ng BHXH th phn ng gp phi da trn qu lng, qu lng ny bao gm ton b l lng cng v cc khon ph cp vo lng, ng

29

thi qu lng ny phi chi tr cho tt c cc i tng tham gia ng gp BHXH. - i vi ngi lao ng c ch thu l 6% cng bao gm c lng cng v cc khon ph cp ngoi lng khc. - Quyt ton thu BHXH thng vo cui nm nhng trong nm s ngi tham gia v s n v tham gia BHXH lun bin ng, v vy khi quyt ton phi cn c vo s liu thc t pht sinh ch khng tnh vo mc bnh qun. - Thu BHXH phi mang tnh trc tip, hn ch ti a hin tng khon thu c hng hoa hng. - V nguyn tc c quan BHXH phi quyt ton tng thng, tng qu, tng nm nhng n cui nm quyt ton, tt c cc s thu phi n khp vi nhau v phi thc s cn i: gia ngi lao ng, ngi s dng lao ng, loi hnh doanh nghip, loi hnh thu. Ngoi vic thu ng ca ngi lao ng v ngi s dng lao ng, BHXH phi lp k hoch v lp d ton trc phn ngn sch Nh nc cp b vo u thng, u qu, u nm sau mi c quyt ton. Li u t qu nhn ri BHXH, v nguyn tc phi c b p vo qu bo ton v tng trng ngun qu, phn trch ra chi cho cc mc ch khc nh chi cho khen thng, chi qun l v nhng khon chi khc phi tun th theo ng nhng quy nh ca php lut. Cc khon ti tr ca cc t chc, cc qu t thin, c bit l cc khon n ca ngi tham gia phi c hch ton ring, cc khon n i c phi tnh ti li sut.

30

4 - T chc qun l thu BHXH 4.1) Qun l i tng tham gia BHXH Qun l i tng tham gia BHXH l mt phn quan trng trong cng tc thu ca BHXH, c bit l ngun thu t ngi lao ng v ngi s dng lao ng (k c nhng ngi ang c c i hc, i thc tp, cng tc v iu dng trong v ngoi nc m vn hng tin lng hoc tin cng ca c quan n v ) lm vic trong cc c quan, n v, t chc kinh t x hi theo quy nh ti iu l BHXH Vit Nam, bao gm: - Cc doanh nghip nh nc; - Cc doanh nghip c vn u t nc ngoi hoc t chc quc t t vn phng i din Vit Nam (tr nhng trng hp tun theo nhng iu c quc t m nc Cng ho x hi ch ngha Vit Nam k kt hoc tham gia c nhng quy nh khc); - Cc doanh nghip thuc thnh phn kinh t ngoi quc doanh c s dng t 10 lao dng tr ln (hin nay BHXH p dng vi cc doanh nghip c di 10 lao ng); - Cc c quan hnh chnh s nghip, cc c quan ca ng, on th t trung ng n a phng (ch ti cp huyn); - Cc t chc kinh doanh dch v thuc c quan hnh chnh s nghip, c quan ng, on th; - Cc doanh nghip, cc t chc dch v trong lc lng v trang; B Quc phng, B Cng an ng cho nhn

31

dn, Cng an nhn dn thuc din hng sinh hot ph theo iu l BHXH i vi s quan, cng an nhn dn ban hnh km theo Ngh nh s 45/CP ban hnh ngy 15/07/1995 ca Th tng Chnh ph; - Cn b x, phng, th trn c hng sinh hot ph ti Ngh nh s 09/ 1998/ N-CP ban hnh ngy 23/ 01/ 1998 ca Th tng Chnh ph; - Cc c quan, t chc, doanh nghip a ngi lao ng Vit Nam i lm vic c thi hn nc ngoi ng cho ngi lao ng theo Ngh nh s 152/ 1999/ N-CP ban hnh ngy 20/ 09/1999 ca Th tng chnh ph. T nhng i tng phi thu BHXH nh trn, thc hin cng tc qun l i tng tham gia BHXH cn phi thc hin tt mt s cng tc sau: - Thc hin phn cp qun l, phn cng c th tng n v, tng b phn v c nhn qun l, theo di n c thu BHXH n tng c nhn tham gia BHXH. Vic phn cp, phn cng c th cng tc qun l s lm cho vic thu BHXH c d dng, thu trit , trnh hin tng thu thiu, b qua khng thu ... Vic phn cp, phn cng qun l i tng tham gia BHXH phi t c yu cu ca cng tc thu BHXH ra; v d nh BHXH ca Vit Nam thc hin cng tc qun l i vi BHXH cc tnh, thnh ph. - Tin hnh ghi s BHXH cho nhng ngi lao ng theo di, ghi chp kp thi ton b din bin qu trnh ng BHXH ca h theo tng thi gian (thng, qu, nm),

32

mc ng v n v ng, ngnh ngh cng tc sau ny lm cn c xt hng cc ch BHXH cho h. 4.2) Qun l tin lng lm cn c ng BHXH Cn c c bn tin hnh hot ng thu BHXH ca ngi lao ng l tin lng thng, i vi ngi s dng lao ng l tng qu lng ca nhng ngi lao ng tham gia BHXH trong cc doanh nghip t chc. Chnh v vy, tin hnh tt cng tc thu BHXH mt phn quan trng khng th thiu c l phi qun l tt qu tin lng lm cn c ng BHXH ca t chc, doanh nghip. Mc thu BHXH i vi ngi tham gia BHXH c quy nh ti iu 36, iu l BHXH Vit Nam hnh km theo Ngh nh 12/CP ngy 26/01/1995 ca Chnh ph, theo ngi s dng lao ng ng 15% (nay l 17%) tng qu tin lng thng ca ngi lao ng trong n v tham gia BHXH, ngi lao ng ng bng 5% (nay l 6%) tin lng thng. Theo quy nh hin hnh, tin lng v qu lng ca nhng ngi tham gia BHXH l cn c ng BHXH, tu theo tng khu vc cng tc, lnh vc cng tc m c nhng mc ng khc nhau, c th: - i vi cc n v hnh chnh s nghip, t chc chnh tr x hi, hi qun chng, tin lng thng ca ngi lao ng v qu tin lng ca cc n v s dng lao ng c xc nh theo cc quy nh ti Ngh nh s 35/NQ/UBTVQHK9 ban hnh ngy 17/05/1993 ca U Ban Thng V Quc Hi Kho 9, Quyt nh s 69/QTW ngy

33

17/05/1993 ca Ban B Th, Ngh nh s 25/CP ngy 17/05/1993 ca Chnh Ph, Quyt nh s 574/TTG ban hnh ngy 25/11/1993 ca Th tng Chnh Ph v Ngh nh s 06/CP ngy 21/01/1997 ca Chnh Ph. - i vi cc n v sn xut kinh doanh, tin lng thng ca ngi lao ng v qu lng ca n v s dng lao ng c xc nh theo cc quy nh ti Ngh nh s 26/CP ngy 23/05/1995 ca Chnh Ph. - Cc n v s dng lao ng thc hin k kt hp ng lao ng, vic ng gp BHXH tnh trn tng qu lng hng thng, bao gm tin lng theo hp ng k kt vi ngi lao ng c tham gia BHXH theo cc quy nh v lng ca ngi gi chc v khng p dng ch hp ng lao ng. - Ring khi Quc phng An ninh, B Quc phng v B Cng an ng bng 15% so vi tng qu tin lng ca nhng qun nhn, cng an nhn dn hng lng; cn qun nhn, cng an nhn dn ng bng 5% tng mc lng thng. Mc thu BHXH i vi qun nhn, cng an nhn dn thuc din hng sinh hot ph ng bng 2% mc lng ti thiu theo tng s qun nhn, cng an nhn dn do B Quc phng, B Cng an ng. - i vi ngi lao dng i lm vic c thi hn nc ngoi, nu ngi lao ng c qu trnh tham gia BHXH trong nc th ng bng 15% mc lng thng ng BHXH trc khi ra nc ngoi lm vic; ngi lao ng cha tham gia BHXH trong nc th mc ng BHXH hng thng bng

34

15% ca hai ln mc lng ti thiu ca cng nhn vin chc trong nc. - Mc thu i vi cn b x, phng, th trn ng 5% mc sinh hot ph hng thng; U ban nhn dn x, phng, th trn ng bng 10% mc sinh hot ph hng thng tnh trn tng mc sinh hot ph ca nhng ngi tham gia BHXH. 4.3) Qun l tin thu BHXH Qu BHXH l qu ti chnh c lp vi Ngn sch Nh nc, c qun l thng nht theo ch ti chnh ca Nh nc, qu BHXH c th ni l ht nhn ca hot ng BHXH. Do , cn phi qun l cht ch nhng ngun thu ca BHXH, bn cnh cng phi tng cng qun l i vi s tin BHXH thu c hnh thnh qu. Qu BHXH cn c qun l thng nht BHXH Vit Nam, v vy tt c s ng gp ca ngi tham gia BHXH u phi tin hnh chuyn v BHXH Vit Nam hnh thnh qu BHXH tp trung. thc hin nguyn tc trn cc n v BHXH cc tnh (thnh ph), huyn c m cc ti khon chuyn thu BHXH h thng Ngn hng v Kho bc Nh nc, cc n v s dng ti khon ny ch thu tin np BHXH khu vc qun l ca mnh v nh k chuyn s tin thu c ln cp trn, t tin thu BHXH c tp trung thng nht ti mt c quan cao nht l BHXH Vit Nam. Trong qu trnh thu BHXH v lu chuyn s tin thu BHXH t n v c s ln BHXH Vit Nam, cc n v khng c php s dng tin thu BHXH cho bt c mt ni

35

dung no khc, vic quy nh nh vy nhm trnh nhng tht thot tin thu BHXH ca cc n v, thng nht nguyn tc quan trong qu trnh hnh thnh, qun l qu BHXH. 4.4) M hnh t chc qun l thu BHXH ti c quan BHXH huyn Giao Thu BHXH huyn Vn Giang thc hin cng tc thu BHXH da theo nguyn tc chung ca BHXH Vit Nam v thng qua mt s biu mu sau: - Danh sch lao ng v qu lng trch np BHXH mu C45-BH - Cc n v np danh sch ln BHXH huyn sau chuyn tin thu ln Ngn hng nng nghip v pht trin nng thn ca huyn v Kho bc. - Danh sch lao ng tng gim (khi c s bin ng v S phi lng, ngi) -mu C48-BH - dng iu chnh qu trc, mu C45-BH Chng t thu trong C47-BH - dng iu chnh trong qu. C47-BH np k - Sau khi ht 3 thng, BHXH quyt ton theo qu-mu C46-BH - i chiu S thu S sch S phi trong k k ton Cng nh cc c quan BHXH huyn khc, BHXH huyn Tng s thu k tr Giao Thu thc hin quy trnh qun l thu BHXH i vi phi thu S chi tit c chuyn tng n v s dng lao ng theo s C53-BH sau: trong k sang S phi iu iu thu chnh s chnh s chuyn C48-BH sang k phi thu thu sau C46-BH 36 Bo co Xc nhn

- Bo co cng tc thu theo qu. BHXH huyn Giao Thu t chc cng tc thu bng cch ti mi c s c mt ban chuyn thu BHXH sau s thu s chuyn vo ti khon ring ca BHXH huyn Giao Thu qua h thng Ngn hng. Nu cc c s c s thay i ca cc yu t lm nh hng ti mc thu th ban ny s bo co vi BHXH huyn Giao Thu. II . Tnh hnh chi BHXH 1 - Nhng vn chung v chi BHXH Chi BHXH l mt mt hot ng thng xuyn v lin tc ca cc c quan BHXH , chi BHXH l mt hot ng dng phc tp. C th hiu hot ng chi qu BHXH nh sau: chi BHXH l cc khon chi ph cn thit thc hin hot

37

ng ca BHXH v cc hot ng khc c lin quan ti cng tc BHXH. Chi BHXH l hot ng quan trng trong cng tc BHXH, l mt hot ng khng th thiu ca cng tc thc hin ch BHXH bi v: - Chi BHXH l mt trong nhng khu quan trng nh gi s thnh cng ca cng tc BHXH, l nhm m bo i sng ca ngi lao ng khi khng may ngi lao ng gp phi nhng ri ro, nhng tn tht c v vt cht v tinh thn. N l khu ch yu quyt nh ti s thnh cng ca cng tc BHXH, n lin quan trc tip n quyn li ca nhng i tng c hng tr cp BHXH. - Chi BHXH l mt phn tt yu quan trng ca cng tc BHXH, n l mt mt khng th tch ri ca hot ng BHXH ni chung. Cng vi hot ng thu, u t qu v nhng hot ng khc, chi BHXH l mt khu trong cng tc BHXH ; n hot ng khng th tch ri vi hot ng khc, c cc hot ng khc ca BHXH h tr b sung, hon thin nhng ng thi n cng h tr khng t cho cc hot ng khc ca BHXH . Chi BHXH l cng tc c bn, thng xuyn, lin tc v ch yu ca cc c quan BHXH. Chi BHXH lin quan trc tip ti quyn li ngi lao ng. Ngi lao ng sau hki t c nhng iu kin cn thit c hng tr cp ca cc ch theo quy nh ca php lut, l nhng quyn li m ngi lao ng mong mun nhn c khi tham gia vo BHXH . Do , chi BHXH i hi phi tin hnh y , kp thi

38

c th p ng c yu cu BHXH.

ca ngi tham

gia

Chi BHXH l cng tc quan trng khng ch cho i tng c hng BHXH m cn m bo s thng xuyn, lin tc ca cng tc BHXH, s nghip BHXH . Chi BHXH khng b hp rong phm vi chi tr cho cc ch BHXH m cn l cng tc BHXH.

i tng c hng tr cp BHXH thng rt phc tp v tng i a dng, do cng tc chi tr BHXH khng c php xy ra s sai xt ng tic no, nu xy ra sai xt khng nhng nh hng ti quyn li ca ngi c hng tr cp BHXH m cn nh hng ti uy tn ca ngnh BHXH. 2 - Cng tc chi BHXH ti BHXH huyn Giao Thu 2.1) Cc khon chi BHXH Chi tr tr cp cho ngi lao ng khi hi nhng yu t c hng tr cp BHXH theo ng cc quy nh ca php lut th c chi tr tr cp BHXH , y l quyn li ca ngi lao dng khi tham gia BHXH. Tu theo iu kin kinh t x hi ca mi quc gia m mc chi tr cho cc ch l khc nhau; Vit Nam hin nay tin hnh chi tr tr cp BHXH cho nhng i tng tham gia BHXH theo 5 ch : tr cp m au, thai sn, hu tr, t tut, tai nn lao ng v bnh ngh nghip. y l ngun chi thng xuyn v c bn nht ca hot ng BHXH, ngun chi ny thng kh ln, n quyt nh khng nh ti s thnh cng ca hot ng BHXH v c lin quan trc

39

tip ti quyn li ca ngi lao ng c hng sau nhng g m h ng gp vo qu BHXH. Chi cho hot ng qun l duy tr hot ng ca cc t chc c quan BHXH nh: chi lng cho i ng cn b, cng nhn vin chc trong ngnh, chi cho vn phng phm, chi mua sm ti sn c nh phc v cho hot ng BHXH. Chi cho cc hot ng nghin cu khoa hc trong h thng ngnh BHXH t nhng nghin cu khoa hc c th c p dng vo trong thc t cng tc BHXH . Nhng khon chi ph khc nh: chi tip khch ca BHXH, chi thm tra iu tra chnh h s, chi cho nhng hot ng vn ho - th thao ca ngnh. 2.2) Tnh hnh chi tr BHXH ti BHXH huyn Giao Thu Da trn cc khon chi theo quy nh ni trn, BHXH huyn Giao Thu thc hin tt cng tc chi tr BHXH n cc i tng. C th tnh hnh chi tr BHXH ti phng BHXH huyn Giao Thu c phn nh qua bng sau: (Trang sau) Nh vy, ta thy tng s chi do Ngn sch nh nc cp l 17.326.193.200 ng, so vi s qu BHXH m bo l 3.989.074.800 ng th s chi tr ca BHXH huyn Giao Thu do Ngn sch nh nc cp cn kh cao (bng 4,4 ln s chi do qu BHXH t m bo). Nhng so vi vi nm trc y th t l ny gim mt cch ng k: Nm 2002 t l ny l 5,7 ln v nm 2001 l 7,1 ln, iu th

40

hin xu hng pht trin tt, ng hng ca qu BHXH ti phng BHXH huyn Giao Thu, dn tng bc lm gim bt gnh nng cho Ngn sch Nh nc.

Tnh hnh chi tr BHXH ti phng BHXH huyn Giao Thu nm 2003: Ngn sch nh nc Cp (ng) 5.756.152.200 8.644.052.000 2.230.544.200 18.447.600 586.140.000 2.030.000 69.920.000 8.286.000 10.621.200 17.326.193.20 Qu BHXH m bo (ng) 719.506.000 2.290.022.600 25.732.800 150.948.000 12.000.000 62.109.600 39.087.900 101.860.100 471.057.800 116.750.000

Cc khon chi , tr Hu Qun i CNVC

Mt sc Tai nn lao ng Vin chc Tut Nui dng 1 ln Mai tng ph m au Thai sn Dng sc Tr cp 91 T/ C cn b x Tng

3.989.074.800 0 (Ngun: BHXH huyn Giao Thu)

41

Nhng

nguyn

tc trong

chi BHXH

Nhng nguyn tc chnh ca chi BHXH l: - Chi ng i tng, ng mc ch; - Chi trc tip; - Vic chi tiu phi m bo ng php lut, theo ng cc quy dnh, ch hoch ton hng k hin hnh ca nh nc; - T nhng nguyn tc chnh c nu trn, chi BHXH phi tun th mt s quy nh sau y: + Chi cho cc ch BHXH di hn, loi chi ny bt ngun t vic bo him ngun thu nhp cho ngi lao ng khi v gi, mt sc hay b cht. c im ca nhng ch BHXH ny l thc hin sau qu trnh lao ng, quan h phn phi l quan h mang tnh cht hon tr, li ch th c tng ng vi phn ng gp. V vy vic chi cho ch ny phi cn i vi thu, tr nhng trng hp ng tin b mt gi hay nn kinh t c s bin dng ln m ngn sch nh nc phi ti tr. + Chi cho tng ch ngn hn phi c cn i trong phm vi tng nm, ngun ti chnh ny th BHXH thng li cho cc c quan, doanh nghip t chi. + Chi qun l BHXH mang tnh cht hnh chnh s nghip, v vy ngi ta thng cn c vo thang bng lng ca cng nhn vin chc Nh nc, cn c vo th tc chi hnh chnh nh cc n v hnh chnh s nghip khc.

42

+ Chi cho hot ng u t, phn chi ny thng cn c vo d n in hnh trong u t thanh quyt ton chi u t. + Cc khon chi khc: Chi tip khch, chi cho vic chia li. Cui nm, c quan BHXH tin hnh cn i thu - chi, nu chi khng ht th lp bo co gi ln c quan cp trn, nu thiu chi th c quan BHXH c th vay ngn hng chi cho cc ch , sau thanh quyt ton thng ti, qu ti. 4 - Qun l chi BHXH 4.1) Qun l i tng c hng cc ch BHXH i tng c hng cc ch BHXH c th chnh l bn thn ngi lao ng v gia nh h, i tng c tr cp BHXH c th c hng mt ln hay hng thng, hng k; hng tr cp nhiu ln hay t tu thuc vo mc ng gp (thi gian ng gp v mc ng gp), cc iu kin lao ng v bin c ri ro m ngi lao ng gp phi. Theo iu l BHXH Vit Nam quy nh, ch BHXH hin hnh bao gn nhng ch sau: nghip; Ch tr cp m au; Ch tr cp thai sn; Ch tr cp hu tr; Ch tr cp tai nn lao ng v bnh ngh

43

Ch tr cp t tut; Ngoi ra, theo quyt nh s 37/2001/Q-TTg ca Th

tng chnh ph ngy 21/3/2001, BHXH cn thc hin chi cho ngh dng sc, phc hi sc kho cho lao ng tham gia BHXH. i tng c hng cc ch BHXH c th rt phc tp v a im chi tr(vng su, vng xa), cng nh thi gian chi tr, do iu quan trng nht trong cng tc chi tr BHXH l phi qun l c c th, chnh xc tng i tng theo tng loi ch c hng v mc hng, thi gian c hng ca h. Qun l i tng chi tr l cng tc thng xuyn, lin tc ca cc c quan BHXH, trnh tnh trng i tng chi tr khng cn tn ti m ngun kinh ph chi tr vn c cp gy ra s tn tht cho qu BHXH, dn n tnh trng trc li BHXH ca cc n v v c nhn. 4.2) Qun l m hnh chi tr v phng thc chi tr cho cc ch BHXH i tng chi tr ca BHXH rt phc tp v a dng, v vy cn phi c mt phng thc chi tr hp l, cng do i hi phi c nhng m hnh chi tr ph hp sao cho m bo c nguyn tc chi tr: ng i tng, ng ch , y kp thi, chnh xc v an ton. Chnh v vy, i hi ngnh BHXH phi qun l tt phng thc chi tr v m hnh chi tr BHXH.

44

Hin nay, BHXH Vit Nam thc hin nhng m hnh chi tr BHXH nh sau: - M hnh chi tr trc tip: cn b BHXH trc tip qun l i tng c hng BHXH. M hnh ny i hi phi c i ng chi tr BHXH mnh m bo nguyn tc chi tr ra; bn cnh nhng u im ca m hnh (cn b BHXH c th i su, i st nm vng tnh hnh ca i tng BHXH, qun l tt i tng hng BHXH, trnh c tnh trng vi phm trong cc quy nh trong cng chi tr BHXH), m hnh ny vn cn nhng nhc im ca n (i hi cng tc lp k hoch chi tr tht khoa hc, chnh xc; cn b chi tr c s lng cn thit v c nghip v p ng c yu cu ca cng vic p ng kp thi trong chi tr; i vi vng su, vng xa th m hnh ny gp nhiu kh khn). - M hnh chi tr gin tip: chi tr tin tr cp cho cc i tng hng BHXH di hn thng qua h thng cc i l chi tr cc x, phng, th trn v i tng c hng ch ngn hn thng qua n v s dng lao ng. M hnh chi tr BHXH ny c mt s u im nh: trong mt thi gian ngn c th chi tr cho mt s i tng tng i ln v rng khp; cn b chi tr l nhng ngi a phng, do c th i su, i st nm vng tnh hnh ca i tng c chi tr; to mi quan h tt gia c quan BHXH v chnh quyn a phng; tit kim c chi ph, bin ch trong cng tc chi tr BHXH. Tuy vy, m hnh chi tr gin tip ny cng c mt s nhc im cn khc phc

45

nh: c quan BHXH khng tip xc trc tip vi i tng c chi tr, do cng c nhng kh khn nht nh trong vic nm vng tm t, nguyn vng ca i tng c hng BHXH; l ph chi tr thp do m cc i l chi tr nhiu khi khng nhit tnh trong cng tc chi tr BHXH; nhiu i l chi tr cn cha p ng c nhng yu cu v cng tc qun l ti chnh ca ngnh BHXH; thi gian chi tr t cc i l chi tr cho i tng c hng BHXH kh m bo v mt thi gian. - Mt s hnh thc chi tr BHXH khc: ngoi hai m hnh chi tr BHXH c nu trn, hin nay vn thc hin theo mt s m hnh BHXH khc nh: + M hnh kt hp chi tr trc tip v chi tr gin tip. + M hnh chi tr BHXH trc tip ti c quan BHXH mt s a phng c iu kin giao thng, i li kh khn, i tng hng BHXH t, phn tn, khng th lp dc cc i l chi tr do xut hin m hnh ny chi tr cho tng i tng c hng BHXH a phng, chi tr y khng phi hng thng , hng qu m tu theo nhu cu c hng ch BHXH (v d nh ph hp vi thi gian i ch cc vng cao). + M hnh chi tr BHXH mt ln cho nhng i tng hng tr cp BHXH mt ln. c im chnh cn quan tm trong cng tc chi tr hin nay l hu ht vic chi tr cc ch BHXH cho ngi c hng cc ch BHXH l bng tin mt, khi lng

46

tin mt chi tr hng thng l tng i ln, a bn chi tr BHXH li tng i rng ln, thi gian chi tr li tng i ngn (thng t 1 m 5 ngy trong thng). Vn qun l m hnh chi tr v phng thc chi tr phi t ra y l phi la chn m hnh, phng thc chi tr no cho tht ph hp vi iu kin hon cnh ca a phng nhng li m bo nguyn tc chi tr BHXH t ra, m hnh chi tr v nguyn tc chi tr c tc ng rt ln ti cng tc chi tr BHXH. BHXH huyn Giao Thu thc hin vic chi tr cc ch theo m hnh chi tr trc tip ti c quan BHXH l ch yu, ngoi ra BHXH huyn Giao Thu cn p dng hnh thc tr gin tip qua cc ban ti a bn cc x. 4.3) Qun l kinh ph chi tr BHXH Trong hon cnh chi tr BHXH u c thc hin bng tin mt, khi lng tin mt chi tr BHXH l tng i ln, i tng chi tr v a bn chi tr kh phc tp v thng phn tn; do vn quan trng khng km trong cng tc chi tr BHXH l phi qun l ngun kinh ph chi tr sao cho tht cht ch, thc hin tt cng tc chi tr trnh s tht thot gy tn tht cho qu BHXH v uy tn ca BHXH. t c mc tiu chi tr kip thi, y cho cc i tng c hng ch BHXH; mt yu cu t ra l phi m bo ngun kinh ph ny phi c phn b v iu hnh mt cch khoa hc, do cng tc lp k hoch chi tr phi c t ln hng u, k hoch chi tr

47

phi ph hp vi tng nhu cu chi tiu tng i tng hng tr cp a phng, va m bo nhu cu ngi c hng BHXH v trnh nhng tht thot khng ng c c ngun kinh ph chi tr BHXH. thc hin cng tc qun l kinh ph chi tr BHXH th cc n v tin hnh cng tc chi tr c m mt ti khon chuyn chi BHXH hn thng ngn hng v Kho bc Nh nc, cc n v ny ch c rt tin t ti khon trn chi tr cho ch BHXH, ngoi ra th khng c php rt tin chi tr bt k mt mc ch no khc, nh m n v cp trn c th qun l v kim tra c s kinh ph s dng v s kinh ph cn d trn ti khon ca cc n v cp di d dng v thun tin. 4.4) Qun l chi cho hot ng b my v nhng hot ng khc Qun l cho hot ng b my ca h thng BHXH l nhng khon kinh ph phi chi m bo cho hot ng ca ton b h thng qun l c h thng BHXH. Chi ph hot ng qun l b my BHXH Vit Nam bao gm rt nhiu nhng ni dung khc nhau; tuy nhin nu xt theo tnh cht chi th c th chia lm hai tnh cht sau y: - Chi ph cho hot ng thng xuyn: l nhng khon chi ph cn thit nhm duy tr hot ng qun l thng xuyn ca b my qun l ca BHXH. Nhng ni dung chi ch yu trong chi ph hot ng thng xuyn thng l nhng ni dung chi sau:

48

+ Qun l cho nhng hot ng nghip v: l nhng khon chi cho cng tc thu BHXH, chi cho cng tc chi BHXH, hi ngh, tip khch, chi vn phng phm, tin in nc, chi sa cha nh, mua sm ti sn, tin in thoi, tin cng tc ph cho cn b i cng tc... + Qun l chi cho cng tc o to, o to li cn b, cng chc,vin chc: l nhng khon chi cng tc t chc thuc h thng BHXH, c ngi i o to, xy dng chng trnh o to. + Qun l chi ph cho hp tc quc t, chi cho cng tc i ngoi mang tnh cht quc t. - Chi u t xy dng c s vt cht: y l nhng chi ph nhm m bo cc iu kin, phng tin lm vic cho cn b, cng chc vin chc thuc h thng BHXH. Ngun chi ny bao gm nhng ngun chi sau: chi u t xy dng cc tr s lm vic ca h thng cc c quan BHXH, trang b phng tin lm vic (h thng my vi tnh, t, xe my, t h s, bn gh...). i vi cng tc qun l chi cho cng tc u t xy dng cc tr s lm vic ca c quan BHXH thuc h thng BHXH Vit Nam, cng tc qun l ch trng vo qun l cht lng v gi c quyt ton ca cng trnh, m bo tnh ng cc quy quy phm do Nh nc quy nh trong cng tc xy dng c bn. V phng tin lm vic, vic mua sm trang thit b phi tun th nhng nguyn tc, nhng tiu chun cht lng do Nh nc quy nh; mt khc phi ph hp vi nhu cu cng tc.

49

- Qun l chi cho hot ng nghin cu khoa hc: l nhng khon chi cho nhng ti nghin cu cc ti khoa hc lin quan ti vic hon thin cng tc BHXH, nhng thm d d lun cn thit lin quan ti cng tc BHXH. iii . nh gi cng tc qun l thu chi qu BHXH ti BHXH huyn Giao Thu 1- Thc trng cng tc qun l thu chi qu BHXH Cng tc thu chi ca BHXH huyn Giao Thu hin nay vn cn gp phi nhng kh khn nht nh m ch yu l do thc chp hnh iu l v BHXH ca ch cc n v s dng lao ng, cc c quan chc nng trong huyn. C th mt s trng hp xy ra nh sau: - Cc n v k khai, thng k cha y s lao ng lm vic trong c quan mnh, nht l nhng lao ng mi c tuyn vo lm vic hoc nhng ngi trong thi gian th vic b ko di thi gian mt cch bt hp l nhm trn trnh ngha v ng BHXH lm nh hng ti quyn li ca ngi lao ng; ng thi lm gim s thu ca BHXH, tng thm gnh nng cho Ngn sch Nh nc. Mt s khc li cha kp thi hoc khng bo co vi c quan BHXH cc trng hp nh hng ti ngun thu chi nh: i tng b cht, mt vic lm do ht hp ng hoc khng cn trnh lm vic na. - n v khng a ra khon ph cp khu vc ca ngi lao ng, khng bo co tng mc np BHXH vi c quan

50

BHXH ngay khi ngi lao ng c nng bc lng hoc khng tin hnh thi tay ngh nng bc lng cho ngi lao ng mt cch thng xuyn nh quy nh. C ngi lao ng hng chc nm lin khng c nng bc lng, khng thay i mc ng gp BHXH. - Trong thc t qun l thu BHXH c s cho thy thi gian qua c rt nhiu n v n ng tin thu BHXH vi thi gian di, hoc thu BHXH qu chm tr, in hnh c nhng n v t khi thnh lp h thng BHXH n nay hu nh khng np BHXH cho ngi lao ng. Vic cc n v n ng tin thu BHXH ang l vn bc xc nhiu a phng, nhiu lnh vc kinh t v gy hu qu rt nng n, nh hng trc tip n nng sut lm vic cng nh hiu qu sn xut kinh doanh ca n v, nh hng n an sinh ca x hi m by lu nay ng v nh nc ta ang xy dng. - Mt s n v thc hin hoch ton thu chi sai so vi quy nh ca iu l BHXH v cc vn bn php quy v ch k ton thng k: n v thu 6% tin lng ca ngi lao ng, nhng khng a nhng ngi vo danh sch ng BHXH m s dng s tin ny vo mc ch khc, trong khi ngi lao ng vn tng rng mnh tham gia BHXH. i vi lao ng mang tnh thi v, khng a vo danh sch ng BHXH, doanh nghip cng khng thanh ton tr 17% tin lng ca h cng vi tin lng theo quy nh ca B lut lao ng.

51

- n v khng b tr c vic lm cho ngi lao ng, ngi lao ng ngh t tc m n v vn thu tin BHXH ca nhng ngi lao ng ny. - Mt s doanh nghip trch tha phi np BHXH khi hch ton k ton v s dng phn chnh lch vo mc ch khc. BHXH huyn Giao Thu v ang c gng khc phc cc tnh trng ni trn bng mi cch, m bo mc thu lun ngy cng tng ln. thc hin tt chnh sch BHXH khng ch cn n s n lc ring ca ngnh BHXH , m cc cp, cc ngnh v cc n v cng phi nhn thc ng n chnh sch ny. 2 Nhng kt qu t c ca BHXH huyn Giao

Thu 2.1) V cng tc thu K t khi bt u i vo hot ng n nay, BHXH huyn Giao Thu c s thu lin tc tng nhanh qua cc nm, s n v tham gia BHXH ngy cng nhiu, c bit trong my nm tr li y, s thu tng rt cao. C th ho nhng kt qu t c bng cc con s thng k di y: Bng tnh hnh thu BHXH v s n v tham gia BHXH ca BHXH huyn Giao Thu t nm 1999 2003:
Ch tiu V Nm Nm Nm Nm Nm

52

tnh S n v tham gia BHXH S ngi tham gia BHXH n v

1999 83

2000 89

2001 94

2002 99

2003 103

Ngi

2.319

2.700

3.010

3.242

3.543

S tin BHXH thu c

Triu ng

2.205

2.812

3.614

4.856

6.283

(Ngun BHXH huyn Giao Thu) Qua bng s liu trn cho thy s thu qua cc nm tng nhanh r rt, nu nm 1999 ch c 2.205 triu ng th n nm 2003 t 6.283 triu ng tng ln gn 3 ln, cng vi s lao ng tham gia BHXH cng tng ln mt cch ng k: t nm 1999 n nm 2003 tng ln trn 1000 ngi, cc doanh nghip; cng ty ngy cng m rng quy m sn xut cng vi s n v mi c thnh lp tng ng k s n v tham gia BHXH. t c kt qu l s n lc khng ngng ca BHXH huyn Giao Thu ni ring v cc c quan ban ngnh trong huyn ni chung. Trong nm 2004 BHXH huyn Giao Thu phn u t mc thu l trn 7.500 triu ng. 2.2) V cng tc chi BHXH Song song vi nhng kt qu t c t cng tc thu BHXH, cng tc chi BHXH ca BHXH huyn Giao Thu cng t c nhng kt qu kh quan: Chi tr m bo thng

53

xuyn, chi ng v chi kp thi. S chi do qu BHXH m bo ngy cng tng ln, lm gim kh nng phi b p cho Ngn Sch nh nc. C th nhng kt qu c th hin qua bng sau: Bng tnh hnh chi tr ca BHXH huyn Giao Thu qua cc nm t 1999 2003:
V tnh Triu ng Triu ng Nm 1999 22.05 3 20.04 8 Nm 2000 22.11 6 19.65 9 Nm 2001 21.18 4 18.56 9 Nm 2002 21.29 7 18.11 8 Nm 2003 21.31 5 17.32 6

Ch tiu Tng s tin chi tr Ngn sch Nh nc cp

Qu BHXH

Triu ng

2.005

2.457

2.615

3.179

3.989

Ta thy, nm 1999 ngn sch nh nc phi b ra gp 10 ln s qu BHXH t tr, th n nm 2003 con s c gim bt rt nhiu ch cn 4,4 ln, cng nh vy qua cc nm Ngn sch Nh nc phi b ra c xu hng t i rt nhiu. Trn y l nhng kt qu t c trong cng tc thu chi BHXH ca BHXH huyn Giao Thu m qua thi gian thc tp c quan em nhn thy c. Kt qu gp

54

phn rt ln vo cng cuc xy dng v pht trin ca t nc. 3 Nhng hn ch trong cng tc qun l thu chi qu BHXH BHXH huyn Giao Thu Trong cng tc qun l thu chi qu BHXH BHXH huyn Giao Thu cn mt vi vn tn ng cn sm c khc phc hot ng ca qu BHXH ngy cng tt hn, l: - Do s cn b trong c quan cn thiu nn vic thu BHXH cha dt im, mt s n v cn n ng hoc trn np BHXH dn ti vic qun l thu cha tt, c quan BHXH thng k s thu c d b nhm ln v khng kp tin bo co vi c quan BHXH tnh Nam nh. - Trnh chuyn mn ca mt vi cn b cn hn ch do cha c o to ng ngnh, v th lm cho vic qun l qu hay b sai, thng k cui nm thng khng khp vi s liu ca tng qu. - S t cn b lm vic khng thc s nhit tnh, nn vic chi tr BHXH i khi cn b chm tr, c trng hp phi vi thng mi lnh c tin hng BHXH. - Mt s n v trn np BHXH hoc c tnh tnh sai mc np BHXH m BHXH huyn Giao Thu cha kp thi pht hin v x pht, nn s thu BHXH b tht thot m khng qun l c. Trn y l mt s vn cn tn ti trong cng tc qun l thu chi qu BHXH c quan BHXH huyn Giao Thu. Mong rng BHXH huyn Giao Thu sm khc phc -

55

c cc vn ni trn cho hot ng ca qu BHXH ngy cng t hiu qu thit thc v ng mc ch.

Chng III

Mt s kin xut nhm hon thin cng tc thu chi qu BHXH bhxh huyn Giao Thu
I . i vi c quan BHXH ni chung 1 Hon thin h thng vn bn php lut v Chuyn sang nn kinh t th trng cng vi s thay i trong ni dung v i tng iu chnh cc quan h x hi php lut ni chung v ch BHXH ni ring cng c s thay i. Tuy nhin, trong cc ch nh th ch nh php l v BHXH dng nh mang tnh cht n nh nht, iu ny rt thun li trong vic xy dng li h thng quy nh v BHXH cho tng lai. Tt nhin, vn cn thit phi c iu chnh tr cp cho ph hp vi iu kin kinh t x hi v s pht trin kinh t. Yu cu y l cn phi c chnh sch lao ng ng b. Vic xy dng ch BHXH phi khc phc c tnh gii quyt tnh th v ch BHXH ban hnh hm nay khng ch p dng BHXH , xy dng lut BHXH

56

gii quyt cc ch cho ngi lao ng lm vic trc y nay v ngh ch m cn p dng trong hin ti v tng lai. Mt khc, s sp nhp ca BHXH v BHYT s gy ra nhiu kh khn cho cng tc qun l hai nghip v ny.V vy, theo em cn sm ban hnh Lut BHXH v h thng ho vn bn v BHXH php quy v BHXH mc cao hn thc hin r tm quan trng ca BHXH v c th qun l thng nht hai nghip v ny. Song song vi vic ban hnh Lut BHXH, chng ta cng nn thay i li t l ng BHXH. Hin nay, do mc sng ca x hi ngy cng c nng cao lm cho tui th trung bnh ca con ngi cng tng theo. Cch y 30 nm, tui th trung bnh ca ngi Vit Nam ch vo khong 50 60 tui th n nay tui th trung bnh ca ngi Vit Nam khong 75 tui. Tui th trung bnh tng ln s lm cho s tin chi tr lng hu tng, iu ny khng m bo nguyn tc cn bng thu chi trong BHXH bi v t l thu BHXH nh hin nay la hi thp. V vy theo ti, t l ng BHXH nn tng ln 25% tng qu lng v c phn chia nh sau: - Ngi s dng lao ng ng gp 18% tng qu lng. - Ngi lao ng ng gp 7% tng qu lng. 2 - C chng trnh o to v s dng cn b vic qun l BHXH c thc hin tt v t kt qu cao th vic o to li cn b nhn vin trong ton h thng, trang b phng tin lm vic thch hp vi tnh

57

phc tp v chuyn mn l khng th tr hon, chm tr. S nghip BHXH i hi c mt i ng nhn vin thng tho nghip v, nm vng cc quy nh ca php lut v BHXH v php lut c lin quan, ci m tip xc vi nhng ngi c bo him, c quan h cht ch vi c s s dng lao ng, hp tc tt vi cc b phn trong cng c quan v cc c quan khc. Ngi lnh o c quan bo him phi c chng trnh k hoch o to hun luyn bi dng v nghip v v nguyn tc qun l v nghip v cho i ng nhn vin, quy nh nghim ngt ch bo co thng k, nh k tip xc trc tip vi cc c s, cc c quan BHXH cp di, m cc cuc hi tho v nhng vng mc trong vic thc hin mc tiu trong t chc c quan v nghip v thu chi ti chnh c quyt nh x l kp thi. Ngoi ra h thng BHXH cn phi: - Xy dng, chun ho tiu chun cho cc chc danh cn b, cng chc, vin chc sao cho ph hp vi nhng yu cu cng tc ca ngnh. ng thi, tin hnh r sot v sp xp li i ng cn b, cng chc, vin chc cho ph hp vi nng lc chuyn mn v nhng yu cu cng tc t ra. - Tuyn dng mi v bi dng nng cao mi mt cho i ng cn b, cng chc, vin chc trong ngnh theo hng gii v chuyn mn, vng vng v nghip v, chnh tr t tng phm cht o c tt.

58

- Nng cao i sng vt cht, tinh thn cho cn b, cng nhn vin chc trong ngnh trn c s phn phi thu nhp hp l, cng bng, lm cho thu nhp ca cc cn b cng nhn vin trong ngnh tr thnh ng lc v mc tiu phn u ca h. 3 - M rng ngun thu BHXH Th nht, m rng ngun thu BHXH l vic m rng i tng tham gia BHXH: Hin nay, dn s nc ta khong trn 80 triu ngi, trong lc lng lao ng chim khong 45 triu lao ng, y c th ni l mt ngun lao ng rt phong ph v y tim nng cho s nghip pht trin kinh t x hi ca t nc trong hon cnh mi; tuy nhin mi ch c khong 4 triu lao ng tham gia BHXH, do s lng lao ng x hi tham gia BHXH hn ch, nu tin hnh pht trin BHXH tt c lc lng lao ng x hi th s lng lao ng tham gia BHXH l v cng ln. c bit, ngun lao ng nng thn, nhng lao ng hot ng trong lnh vc nng - lm - ng nghip c tim nng tham gia BHXH v c nhu cu tham gia BHXH l rt ln. Trong khi , theo iu l BHXH ban hnh km theo ngh nh 12/ CP ca Chnh ph mi ch gii hn i tng tham gia BHXH mt i tng hn ch, thc hin BHXH mt khu vc lao ng tng i hp. V lu di nn m rng hnh loi hnh BHXH bt buc v BHXH t nguyn i vi mi ngi lao ng trong x hi; va bt buc mi ngi lao ng trong x hi phi c trch nhim,

59

thc trong tiu dng cc nhn chu trch nhim vi chnh bn thn mnh v gia nh mnh, va t c mc tiu qun l iu hnh ca Nh nc m bo an ton x hi. - i vi loi hnh BHXH bt buc: trong thi gian ti, ngoi nhng ngi lao ng ang thuc din tham gia BHXH bt buc theo quy nh hin nay, Nh nc cn m rng thm i tng tham gia i vi cc i tng lao ng khc nh: ngi lao ng trong cc hp tc x c quan h hp ng lao ng, cc h gia nh v nhng lng ngh c s dng lao ng thu mn... - i vi loi hnh BHXH t nguyn: B lut lao ng ca nc ta c quy nh v BHXH t nguyn, loi hnh BHXH t nguyn nn c thc hin nhng i tng nh: nhng ngi hot ng trong lnh vc sn xut nng nghip, lm nghip, ng nghip; ngi lao ng t do; nhng ngi tham gia loi hnh BHXH bt buc nhng mun tham gia thm loi hnh BHXH t nguyn ny... Th hai, m rng u t qu nhm tng thm ngun thu BHXH: Qu BHXH c ngun ti chnh nhn ri tng i ln c th thc hin cc hot ng u t tng trng ngun qu, mt khc y cng l mt ngun vn quan trng trong u t pht trin kinh t - x hi. c bit, trong iu kin t nc ang tin hnh s nghip cng nghip ho, hin i ho theo ng li ca ng. Trong iu kin pht trin kinh t, ng xc nh coi trng ngun ni lc trong nc l quyt nh, do qu BHXH

60

nhn ri c em u t l ngun u t rt ph hp v c vai tr quan trng trong pht trin kinh t. 4 - y mnh cng tc tuyn truyn v BHXH BHXH Vit Nam mi i vo hot ng theo c ch mi, hoch ton c lp, cn i thu chi nn y mnh cng tc tuyn truyn v BHXH l ht sc cn thit. Cng tc thng tin, tuyn truyn v BHXH trong nhng nm qua c nhiu c gng v t c kt qu ng ghi nhn: l nng cao nhn thc i vi BHXH, a ra nhng hnh thc tuyn truyn hiu qu hn v xy dng c ng o i ng cng tc vin. Nhng so vi yu cu v nhim v chung ca ngnh, cng tc thng tin tuyn truyn v BHXH cn nhiu hn ch, tn ti cn khc phc. Nhn chung s ng ngi lao ng, ch s dng lao ng cha c hiu bit r rng v BHXH, thm vo cng tc tuyn truyn cha c quan tm mt cch ng mc, kinh ph tuyn truyn cn qu t i, hiu qu tuyn truyn thp. nng cao hiu qu tuyn truyn cn phi thc hin cc hng sau: - V ni dung: Ngoi tuyn truyn chnh sch, php lut v cc ch BHXH, gii p hng dn thc hin cc ch , kt qu cc mt hot ng ca ngnh. Cn c bit quan tm n ni dung m lu nay t c cp n l tuyn truyn v mc ch, bn cht nhn o, nhn vn ca BHXH. Nu chng ta lm c iu th s tng bc thay i c tm l nng n ca h hin

61

nay l bt buc ng BHXH. T hnh thnh thi t gic, t nguyn tham gia BHXH v c trch nhim np BHXH. Trc y chng ta thng tuyn truyn nhiu v ni dung thu chi, qun l qu BHXH v gii quyt v BHXH l cha . mi l bin php thc hin mc ch nhn o. Ni dung tuyn truyn mi ch dnh ring cho ni b ngnh, cha thu ht c ng o ngi lao ng, ch s dng lao ng v cc thnh vin khctong x hi. V hnh thc tuyn truyn: + Tp ch BHXH Vit Nam ra i nh du mt mc lch s trong cng tc tuyn truyn v BHXH. Thi gian qua, cc bi bo vit ch yu l ca cc nh qun l BHXH, i ng cng tc vin cha p ng c s lng, cht lng bi vit. phc v c gi tt hn, tp ch BHXH phi a dng ho ni dung v hnh thc thc hin. Trc ht l i ng phng vin, bin tp vin, cng tc vin phi c nhng bi vit cht lng cao. Bi vit khng dng li thng tin mt cch n thun nhng kt qu t c m phi da trn s phn tch khoa hc, mang tnh lp lun v nghip v BHXH. Bi vit ng trn tp tr phi y thng tin cn thit v chnh xc cp nht. i hi i ng bin tp vin, cng tc vin v ngoi ngnh phi c trnh chuyn mn v trch nhim cao. + Tng cng phi hp vi cc c quan thng tin i chng ( i truyn hnh, truyn thanh, bo ch ) tuyn truyn su rng hn v BHXH. Ni dung tuyn truyn cn ngn gn, d hiu, gy c s ch ca mi ngi.

62

T chc cc hi ngh, cc cuc hp trong c

cc i din ca ngi lao ng nhm mc ch tuyn truyn v BHXH gip cc bn tham gia hiu r tnh php lut ca BHXH, nm c quyn li v ngha v ca mnh. ng thi qua thu thp tng hp cc kin thc mc, ng gp ca ngi lao ng , ch s dng ngi lao ng a ra cc bin php ph hp vi nguyn vng ca hc. + Phn u mi cn b BHXH l mt tuyn truyn vin hn ai ht h hiu r mc ch, bn cht, tc dng v cch thc thc hin cc chnh sch BHXH. 5 - Hon thin vic qun l thu chi kt hp vi tnh ho trong cng tc qun l thu chi qu BHXH Cng tc thu qu BHXH c yu cu rt cao i vi nhng cn b lm cng tc ny, i hi ngi cn b phi nng ng, sng to, nhit tnh trong cng vic. Do vy cn c ch u i i vi h nh: phng tin i li, thanh ton cng tc ph theo ch ring ph hp vi hon cnh c th. Bn cnh chng ta cng nn quan tm n cc t chc, n v m chng ta qun l. Chng ta c th tin hnh cc hnh thc khen thng, cm n ti cc n v lun thc hin tin thu BHXH. Cn i vi cc n v np chm, np thiu tin BHXH th chng ta nn xem xt tnh hnh c th ca n v. Nu n v thc s gp kh khn th ngh cc c quan chc nng to iu kin thun li, gip h nhanh chng thot khi tnh trng kh khn. Nu n v c tnh chim dng qu trong

63

khi c kh nng np tin BHXH th phi c bin php s pht hnh chnh v nhiu n v sn sng np php nu nh h thy tin li thu c do chin dng qu BHXH vo hot ng sn xut kinh doanh ln hn s tin h phi np m trong mt s trng hp chng ta phi yu cu c quan chc nng thi hnh php lut tin hnh truy t h v khng m bo quyn li cho ngi lao ng. i vi cc n v hot ng sn xut kinh doanh mang tnh cht thi v th cn xc nh thi im hp l to iu kin cho h np ng, np . Cng tc chi tr cng cn phi c i mi cho ph hp vi nhu cu ca cuc sng. i vi cc cn b chi tr lng hu v tr cp ti cc t, phng trn a bn qun th phi khng ngng nng cao mc th lao cho h h c th yn tm lm cng tc ny, em li hiu qu chi tr cao hn. i vi cc cn b lm cng tc chi tr 2 ch m au, thai sn cc n v th cng phi c mc th lao tho ng, c bit l nhng n v c ng lao ng, c nhiu lao ng n, iu kin lm vic cho ngi lao ng cha m bo. Hin nay nn kinh t nc ta ang dn bt kp nn kinh t th gii. Chng ta ang mnh m p dng cng ngh tin hc vo cng tc qun l, vo hot ng sn xut kinh doanh trn tt c cc lnh vc i sng. Ngnh BHXH cng a h thng tin hc vo hot ng ca mnh nhng mi dng li mc c my vi tnh. Hin nay hu ht cc c quan BHXH u c hn 2 chic my vi tnh nhng

64

s lng cn b BHXH bit s dng thnh tho n th c rt t thm chi c ni khng c. Cc cn b ngnh BHXH ch mi dng li mc bit s dng my vi tnh m cha khai thc ht hiu qu m my vi tnh em li trong cng tc thu chi qu BHXH. Mt khc do cha c quan tm dng mc nn h thng cc chng trnh phn mm chuyn ngnh ca BHXH vn cha c ng b, cha to ra s thun li cho cc cn b khi lm vic trc tip vi my tnh. Bn cnh h thng phn mm ny cn thiu tnh nng bo mt nn rt d b nh cp s liu. Chnh v vy m trong nhng nm tip theo Nh nc nn cung cp kinh ph cho ngnh BHXH h c iu kin a hot ng tin hc trong qun l c hiu qu cao thng qua vic mua my vi tnh, mua phm mm qun l cng nh m cc lp o to tin hc cho tt c cc cn b ngnh BHXH c v k nng s dng my tnh v k nng khai thc hiu qu phn mm chuyn ngnh. Ii . i vi BHXH huyn Giao Thu 1 V cng tc thu Qun l thu BHXH phi m bo, qun trit nguyn tc qun l y , chnh xc, kp thi i tng tham gia BHXH v qu tin lng lm c s np v xc nh mc hng BHXH; do i hi phi c mt phng thc qun l thu BHXH hp l. thc hin tt cng tc qun l thu BHXH, cn phi thc hin mt s bin php sau:

65

- Kt hp vi cc c quan, ban, ngnh chc nng c lin quan, vic kt hp ny rt quan trng trong cng tc thu BHXH, n to iu kin cho cng tc thu c d dng, trit , tn dng c s gip cc cp, cc ban, ngnh chc nng i vi cng tc BHXH; c bit cng c ngha hn i vi ngnh BHXH trong vic thng k nm bt y s lng n v s dng lao ng, s lng ngi lao ng trong khu vc kinh t ngoi quc doanh. V d nh i vi cc doanh nghip ngoi quc doanh cn phi phi hp cht ch vi c quan cp giy php thnh lp v hot ng ca doanh nghip, c quan qun l v thu thu a phng. - T chc cp s BHXH cho ngi lao ng kp thi ghi chp ton b qu trnh tham gia BHXH v mc ng gp ca h vo qu BHXH. Cn sm nghin cu v a vo s dng cng ngh qun l mi thay th cho phng php lm vic th cng hin nay, theo di qun l v ghi chp kp thi, y s bin ng ca tng n v s dng lao ng, tng c nhn ngi lao ng (thi gian ng, mc ng) - Dn tng bc p dng cng ngh thng tin trn c s xy dng hon chnh mng my tnh ton ngnh c th qun l hot ng BHXH ni chung v hot ng qun l hot ng thu BHXH ni ring. c bit, qun l h s ca i tng tham gia BHXH trn c s pht trin h thng cng ngh thng tin ca ngnh BHXH, t c c nhng thng tin cn thit v s lng cc n v s dng v ngi

66

lao ng tham gia BHXH mt cch d dng, kim tra kim sot hot ng BHXH mt cch thng nht, gii quyt kp thi cc khiu ni ca nhng ngi lao ng xung quanh vn thu BHXH. Bng nhng gii php cng ngh thng tin qun l i tng tham gia BHXH ph hp cng c th tit kim ddc chi ph qun l. - V qun l s tin thu BHXH, h thng cc ti khon "chuyn thu" cn phi c qun l cht ch. y l cc gii php cn phi c s kim tra, kim sot cht ch trong cng tc thu BHXH. Ngun tin ca cc c s thu c phi np vo ti khon "chuyn thu" trong h thng Ngn hng Nh nc, yu cu cc c s phi thu v np ngay s tin thu BHXH cho ti khon ca c quan BHXH Vit Nam hnh thnh nn qu BHXH tp trung, khng c php s dng ngun thu ny cho bt c cng tc chi no khc. Do , cn phi c nhng ch khen thng kp thi cho nhng cn b cng nhn vin chc, cc n v s dng lao ng v cc c s thc hin tt. Bn cnh , phi c hnh thc k lut tht nghim khc i vi nhng cn b cng nhn vin chc vi phm nhng quy nh ca Nh nc, ca ngnh. - o to i ng cn b chuyn trch trong hot ng qun l thu BHXH, m bo cho cng tc BHXH c thc hin mt cch ng b, ng theo cc quy nh ca ngnh v php lut ni chung; c bit l phi o to c i ng cn b chuyn mn trong hot ng qun l thu BHXH p ng c nhng nhu cu thc t t ra.

67

- Trao i hp tc, hc hi kinh nghim thc tin v cng tc thu BHXH ca cc c quan BHXH khc trong tnh. - Chng tht thu, n ng tin np BHXH. y l mt vn cn gii quyt dt im trong hot ng BHXH, bi l trn thc t tnh trng n ng tin np BHXH, trn trnh thc hin BHXH cho ngi lao ng ang din ra tng i ph bin cc doanh nghip. Hin nay, ang c qu nhiu cc n v sn xut nh v doanh nghip ngoi quc doanh, thm ch ngay c cc n v nh nc cng trn trnh ngha v ng BHXH cho ngi lao ng. Vn ny nh hng nghim trng n quyn li ca ngi lao ng (khng c gii quyt ch bi v n v s dng lao ng ang n ng tin ng BHXH). - Tnh trng trc li BHXH ang din ra vi mc ngy cng tng nh: gi mo h s, khai khng tui i v nm cng tc hng BHXH, chm ct gim i tng hng ch khi ht thi gian hng; trn trnh ngha v ng BHXH hoc khai gim s lng lao ng v qu tin lng lm cn c ng BHXH Do , trnh tnh trng tht thu v n ng tin BHXH, ngoi nhng bin php ring nghip v thu BHXH cn cn thit phi c nhng bin php tng hp, s phi kt hp gia cc cp cc ngnh. Tuy nhin, trc ht trong cng tc thu cn phi c s qun l cht ch i tng thu, qun l cht ch tin lng v qu tin lng lm cn c ng v xc nh mc hng BHXH; cn thit phi c hnh thc x l nghim minh i

68

vi nhng c quan, doanh nghip, n v s dng lao ng c tnh dy da n ng tin ng BHXH. 2 V cng tc chi BHXH. Qun l chi BHXH nhm gii quyt cc ch BHXH v chi tr kp thi, chnh xc, ng lc, ng i tng cho nhng ngi c hng tr cp ca cc ch BHXH. m bo s an ton, trnh nhng tht thot khng ng c ca qu BHXH. Do , trong cng tc hon thin phng thc qun l chi BHXH cn phi thc hin mt s gii php sau: - Tin hnh kim ta, r sot li ton b h s i vi nhng i tng ang hng BHXH c hng ch BHXH. i vi nhng i tng thiu h s, phi tin hnh b sung, hon chnh, kim tra li; i vi nhng h s c s sai st th phi kin quyt x l, ph hp vi nhng qui nh ca Nh nc. Mt khc, nu trong qu trnh kim tra, pht hin c nhng hnh vi gian ln nghim trng th cn thit phi chuyn sang cc c quan php lut c chc nng x l, cn phi c hnh thc x l nghim khc lm gng trnh tnh trng trc li BHXH. - Vi nhng i tng hng BHXH mi pht sinh, phi thc hin ng quy trnh lp, kim tra v thm nh h s theo quy nh. - Tng cng cc bin php qun l tin mt trong tt c cc cng on vn chuyn tin mt t ni giao nhn ti khi chi tr cho cc i tng c hng ch BHXH, giao nhn tin kho bc, ngn hng, trn ng vn chuyn

69

n cc x, phng, t dn ph, trong qu trnh t chc chi tr cho tr tng i tng hng BHXH. Nu cn thit phi b tr lc lng bo v (thu cng an, bo v p ti) v trang b nhng phng tin bo v (nh: trang b hm st, kt bc bo v, thit b bo v). Thc hin thanh ton ngay trong ngy i vi hnh thc chi tr trc tip, khng qu t 3 n 5 ngy i vi hnh thc chi tr thng qua cc c s x, phng. Thng xuyn kim tra nh k, t xut tn qu tin mt cc i l v BHXH cp qun, huyn v BHXH cp tnh, thnh ph. - Ti mt s n v xa, i tng hng BHXH t, cn tm ra c phng thc v m hnh chi tr hp l m bo quyn li, i sng cho cc i tng c hng quyn li BHXH, ng thi m bo s ph hp vi kh nng p ng c yu cu chi tr ca cc c quan BHXH c s. Do , c th kt hp vi ngnh Bu in t chc chi tr kp thi hng thng cho i tng. - Phi hp cht ch vi cc t chc y t, t chc cng on cc n v kim tra, gim st vic cp giy chng nhn ngh m, ngh thc hin k hoch ho gia nh, thai sn v ngh dng sc khc phc trit hin tng lm gi h s, khai khng thi gian ngh rt tin t qu BHXH khng ng ch , khng ng cc quy nh.

70

Kt lun
BHXH l mt chnh sch ln ca ng v Nh nc ta, v ang pht huy vai tr ht sc to ln i vi ngi lao ng, gp phn n nh i sng ca hng triu ngi lao ng v gia nh h khi gp phi nhng trng hp m au, bnh tt, kh khn trong cuc sng. C th ni, BHXH lun gn lin trch nhim v quyn li ca ngi lao ng v ch s dng lao ng vi nhau. y cng l tng hp cc quan h kinh t - x hi gia cc thnh vin trong x hi, gia cc c quan, doanh nghip,

71

cc thnh phn kinh t khc. Do , khng th khng thc hin chnh sch BHXH c hiu qu. K t khi thnh lp c quan BHXH huyn Giao Thu gp phn n nh Ngn sch Nh nc, gim gnh nng cho Ngn sch, gip Nh nc tp trung vn u t pht trin kinh t x hi, gip ngi lao ng n nh cuc sng, an tm lao ng

Ti liu tham kho

1Gio trnh Bo him Trng i hc Kinh T Quc

Dn H Ni. 2 - Gio trnh qun tr kinh doanh Bo him Trng i Hc Kinh T Quc Dn H Ni. 3 - iu l BHXH (ban hnh km theo Ngh nh s 12/CP ngy 26/1/1995 v vic ban hnh iu l Bo him).

72

4 - Bo him nguyn tc v thc hnh bin son TS David Bland Nh Xut bn Ti Chnh. 5 - Ngh nh s 19/ CP ngy 16/2/1995 ca Chnh ph v vic thnh lp BHXH Vit Nam. 6 - Cc tp ch Bo him. 7 - Cc vn bn php quy hng dn cng tc t chc cn b.

Mc lc
Li ni u..........................................................................1 Chng i. Tng quan v BHXH v qu BHXH.......................3 I. S cn thit phi c BHXH..........................................3 1 S ra i ca BHXH.......................................................3 2 S cn thit phi c BHXH.............................................4 II. Vai tr v nhng nguyn tc ca BHXH..................5

73

1 Vai tr ca BHXH............................................................5 2 Nhng nguyn tc ca BHXH........................................7 III. Qu BHXH..................................................................12 1 Vai tr ca qu BHXH...................................................12 2 Ngun qu BHXH..........................................................13 3 Mc ch s dng qu BHXH......................................14 chng ii. Tnh hnh thu chi qu BHXH ti phng BHXH huyn Giao Thu...............................................................18 I. Vi nt gii thiu v BHXH huyn Giao Thu........18 II. Tnh hnh thu BHXH huyn Giao Thu.................19 1 Thu BHXH.....................................................................19 2 Nhng ngun thu BHXH...............................................22 3 Nhng nguyn tc trong thu BHXH.............................23 4 T chc qun l thu BHXH...........................................24 III. Tnh hnh chi BHXH................................................30 1 Nhng vn chung v chi BHXH.............................30 2 Cng tc chi BHXH ti BHXH huyn Giao Thu.............31 3 Nhng nguyn tc trong chi BHXH..............................33 4 Qun l chi BHXH.........................................................34 IV. nh gi cng tc qun l thu chi qu BHXH ti BHXH huyn Giao Thu.................................................40 1 Thc trng cng tc qun l thu chi qu BHXH.............40 2 Nhng kt qu t c ca BHXH huyn Giao Thu...41 3 Nhng hn ch trong cng tc qun l thu chi qu BHXH ..........................................................................................44 chng iii. Mt s kin xut nhm hon thin cng tc thu chi qu BHXH BHXH huyn Giao Thu......................45

74

I. i vi c quan BHXH ni chung................................45 1 Hon thin h thng vn bn php lut v BHXH, xy dng lut BHXH..............................................................45 2 C chng trnh o to v s dng cn b.................46 3 M rng ngun thu BHXH.............................................47 4 - y mnh cng tc tuyn truyn v BHXH....................48 5 Hon thin vic qun l thu chi, kt hp vi tnh ho trong cng tc qun l thu chi qu BHXH...........................50 II. i vi BHXH huyn Giao Thu.................................52 1 V cng tc thu............................................................52 2 V cng tc chi............................................................54 kt lun.............................................................................57 ti liu tham kho.............................................................57

Nhn xt ca c quan thc tp

75

Nhn xt ca gio vin hng dn

76