Chng 4

1. Nhng vn chung v bo him 2. Bo him kinh doanh 3. Bo him x hi

I, Nhng vn chung v bo him

1.1 Khi nim 1.2 Cc hnh thc bo him 1.3 c im ca bo him

1.1 Khi nim

K thut : BH l phng thc x l ri ro thng qua vic d tr, phng, chuyn giao, phn tn ri ro nhm m bo cho qu trnh TSX v i sng ca con ngi trong x hi c din ra bnh thng.

Ti chnh: BH l nhng quan h kinh t gn vi qu trnh hnh thnh, phn phi v s dng QBH nhm x l cc ri ro, cc bin c BH, bo m cho qu trnh SX v i sng 3

1.2 Cc hnh thc bo him

1.2.1. Cn c vo mc ch ca cc t chc bo him

Bo him c mc ch kinh doanh Bo him khng v mc ch kinh doanh T bo him Phng thc chuyn giao, phn tn ri ro

1.2.2. Cn c vo phng thc x l ri ro:

4 1.2.3. Theo phng thc qun l qu bo him

1.3 c im ca bo him

L loi dch v TC c bit

Sn phm ca bo him l sn phm v hnh: L li cam kt ca nh bo him trc ri ro. Chu trnh kinh doanh ca bo him l chu trnh o ngc: SP bn ra trc DThu thc hin chi ph
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1.3 c im ca bo him

Bo him va mang tnh bi hon va khng bi hon Tnh bi hon mang tnh bt ng c v thi gian, khng gian v quy m Trong mt hp ng BH, s tin bi hon thng ln hn rt nhiu so vi phn ph ng gp
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1.4 Vai tr ca bo him

Bo ton vn sn xut kinh doanh, n nh i sng cho nhng ngi tham gia bo him

H tr, thc hin cc bin php phng ngn nga cc ri ro

Cung ng vn cho pht trin kinh t - x hi

1.5 Cc nguyn tc qun l bo him

Ly s ng b s t : mc ph chp nhn
ca nhiu ngi tham gia b p cho mt s t gp ri ro.

Sng lc ri ro: trnh nhm ln trong tip

nhn bo him, c bit ri ro trm trng

nh ph bo him phi trn c s gi ca ri ro: Ri ro c xc sut ln, thit hi

nhiu th tr ph cao v ngc li.

Thn trng: an ton ti chnh c t ln

2. Bo him kinh doanh

2.1. Khi nim 2.2. Cc hnh thc bo him kinh doanh 2.3. C ch hnh thnh, to lp v s dng qu 2.4. Cc hot ng u t ca nh bo him
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2.1. Khi nim

L phng thc hot ng kinh doanh ca cc t chc bo him nhm mc ch kim li da trn c s huy ng ng gp ca ngi tham gia bo him lp qu bo him, phn phi s dng chng tr tin bo him, bi thng tn tht cho cc i tng
10 c bo him khi cc s kin bo him xy

2.2. Cc hnh thc bo him kinh doanh

Bo

him ti sn: tng BH : Ti sn ca mi s hu khc nhau

trong XH.
Bo

him trch nhim dn s: tng BH: phn TNDS ca ngi c BH (ch TS,

phng tin, ch doanh nghip, gia nh)

Bo

him con ngi: gm BH nhn th v BHCN phi

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nhn th

2.3. C ch hnh thnh, to lp v s dng qu BHKD

2.3.1. C ch hnh thnh cc qu BHKD

Vn kinh doanh

Vn php nh.

Bo him phi NT 70 t ng 5 triu USD Bo him NT 140 t 10 triu USD; DN mi gii BH 4 t ng 300.000 USD... (Theo N 43/CP)
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2.3. C ch hnh thnh, to lp v s dng qu BHKD

2.3.1. C ch hnh thnh cc qu BHKD

Doanh thu: l ton b s tin doanh nghip

bo him thu c trong mt giai on kinh doanh nht nh (thng l mt nm) Ph thun Ph ph... Thu t hot ng nhng ti bo him Thu t hot ng u t Thu khc: thu t dch v gim nh,...
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2.3. C ch hnh thnh, to lp v s dng qu BHKD

2.3.2. C ch phn phi v s dng qu bo him

K qu ti ngn hng. Bi thng tn tht v tr tin bo him D phng nghip v: K thut tn tch v k thut phn chia Thc hin ngha v vi NSNN To lp cc qu tin t khc. Hnh thnh cc qu d tr bt buc.
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2.4. Cc hot ng u t ca BHKD

Cc ngun vn c s dng u t Vn u t Qu d tr bt buc Qu d phng nghip v. Cc yu cu ca hot ng u t An ton v mt ti chnh m bo sinh li Kh nng thanh khon cao.
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2.4. Cc hot ng u t ca BHKD

Cc nguyn tc trong u t

u t theo danh mc nh nc quy nh

ng sn, bt ng sn, gp lin doanh, cho vay

Nguyn tc phn chia ri ro Nguyn tc phn tn ri ro

quy nh t l vn u t ti a

quy nh t l vn u t vo mt lnh vc, mt doanh nghip

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3. bo him x hi
3.1. Khi nim 3.2. Phm vi, i tng BHXH. 3.3. H thng ch BHXH 3.4. C ch hnh thnh v s dng qu BHXH. 3.5. u t bo tn v pht trin qu
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3.1. Khi nim

L cc quan h kinh t gn lin vi qu trnh to lp qu BHXH t ng gp ca ngi s dng lao ng v ngi lao ng, s dng chi tr cc ch bo him cho ngi lao ng v gia nh h khi gp phi mt s bin c lm gim hoc mt kh nng thanh ton ca thu nhp t lao ng.
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3.2. Phm vi i tng BHXH

i tng BH Phn thu nhp ca ngi lao ng

i vi nc pht trin: bt buc i vi

nhng ngi lao ng c thu nhp trn ton XH.

i vi nc ang pht trin: bt buc

i vi CNVCNN, ngi lm cng n lng

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3.3. H thng ch BHXH (theo ILO)

Chm sc y t Ph cp m au

BHYT: bt buc hay t nguyn: chi tr 100% chi ph khm, cha bnh theo gi vin ph Ch tr cp m au: NL c tr 75% lng ang hng trong (t) ngh m hoc chm sc y t Khng Ch tr cp hu tr: (c BHXH tr BHYT + tin tut)

Tr cp tht nghip

Tr cp tui gi

Lng hu y : thp nht = min, cao nht = 75% lng bq ca 5 nm cui lm vic 20 Lng hu thp hn: ng < 20

3.2. H thng ch BHXH (theo ILO)

Tr

cp TNL v

BNN
Tr Tr Tr

cp gia nh cp sinh cp khi tn

Tr cp TN-BNN: b tai nn khi ang lm vic, mc BNN theo danh mc: tr cp 1 ln = thng lg min, hoc nhn hng thng Khng Tr cp thai sn: lao ng n sinh con ln 1 v 2. 4 thng, 5 hay 6 ty /k lm vic. Tr cp = 100% C Ch tr cp t tut: NL ang lm vic ng 15 nm BHXH hoc ang ngh hu. Gm: tr cp
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ph
Tr

cp mt ngi

nui dng:

3.4. C ch hnh thnh v s dng qu BHXH

Ngun hnh thnh qu BHXH

ng gp ca ngi lao ng ng gp ca ngi s dng lao ng Nh nc Li t hot ng u t Ngun khc: ng h, biu tng Chi tr cc ch BHXH Chi b my qun l Chi TXD, mua sm Trch lp cc qu chuyn dng
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Chi qu BHXH

3.5. u t bo ton v pht trin qu BHXH

Lnh vc u t:

Tn phiu, Tri phiu kho bc, Cho vay C s h tng x hi An ton Sinh li Thanh khon
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Nguyn tc:

Chi t qu BHXH
177543 6% 77909 3% 6187 0,2%

n v:
triu ng
Chi tr cc ch BHXH Chi b my QL Chi TXD

2747006 91%

Trch lp qu
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C cu qu BHXH
2,00%

17,69%

7,45% 2,07%

0,39%

70,40%

BHYT

m au

TNL&BNN

Hu tr

T tut

Thai sn
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Chi BHXH
100% 80% 60%
96 4 8 10 12 15 19 21 25

92

89

87

84

80

79

40% 20% 0% 95 96 97 98 99 2000 2001

74

2002

n v: % so vi tng s

Chi t NSNN

Chi t Qu BHXH

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