Li ni u

Bo him x hi (BHXH) l mt chnh sch ln ca ng v Nh nc i vi ngi lao ng nhm tng bc m rng v nng cao m bo vt cht, gp phn n nh i sng cho ngi lao ng khi gp ri ro nh b m au, tai nn lao ng, bnh ngh nghip, thai sy, ht tui lao ng, qua i. Cng vi s i mi ca nn kinh t t nc trong thi gian va qua , chnh sch BHXH cng c iu chnh, thay i phi hp vi s chuyn i ca nn kinh t t nc, vi nguyn vng ca ngi lao ng. Qu BHXH l mt b phn ct li khng th thiu c v c th ni n l vai tr quan trng nht trong hot ng BHXH. Vic qun l s dng qu BHXH (thu - chi qu BHXH) n nh hng trc tip ti s tn ti v pht trin ca qu BHXH, nh hng ti s n nh ca chnh sch BHXH. Vy vn lm th no c th nng cao c hiu qu trong vic thu -chi qu BHXH y l cu hi c t ra i vi mi nh kinh t, nhng ngi quan tm nghin cu hot ng BHXH. L sinh vin Khoa Bo him trng i hc Kinh t Quc dn, ng gp mt phn sc lc ca mnh cho vic pht trin cc chnh sch BHXH v s n nh Qu BHXH m c th l vic nng cao hiu qu ca cng tc thu - chi qu BHXH. Qua bi vit ny em xin nu ln v ng gp mt s kin, mt s suy ngh ca mnh trong vic qun l thu chi qu BHXH. Do cn hn ch v trnh kin thc cng nh cc ti liu tham kho nn chc chn cn c nhiu thiu st, hn ch. Em rt mong cc thy cng gp kin ch bo nhng thiu st trong bi vit ny cc ln vit sau co iu kin nng cao cht lng ca bi vit.

Cui cng em xin chn thnh cm n c gio T Th Thin Hng tn tnh gip em trong vic hon thnh bi vit ny ng thi em xin cm n cc thy c gio khc trong cc kin thc cho em trong khi ging dy c th hon thnh bi vit ny. Mt ln na em xin chn thnh cm n cc thy c.

Phn I. L lun chung v BHXH v Qu BHXH

I. L lun chung v BHXH.

Bo him x hi (BHXH)l mt trong nhng loi hnh bo him ra i kh sm v ngy nay c ph bin tt c cc nc trn th gii, n l mt trong ba b phn ca chnh sch bo m x hi mi quc gia. Bo him x hi ra i v pht trin nhm p ng nhu cu ngy cng cao ca ngi lao ng trong x hi. Chnh v vy Bo him x hi c nhng c im khc bit v i tng, chc nng, tnh cht so vi cc loi hnh bo him khc do tnh cht ca n quyt nh. 1. Bn cht ca Bo him x hi Con ngi sng lao ng, lm vic nhm tho mn cc nhu cu ca mnh, t cc nhu cu c bn, thit yu nh n, mc, , i li... n cc nhu cu cao hn nh vui chi gii tr, c a v trong x hi, c tn trng bo v... Khi cuc sng cng pht trin th nhu cu ca con ngi cng ngy cng cao hn. tho mn c nhu cu ca mnh con ngi phi lao ng, phi b sc lao ng nhm nhn thc c nhng g tng ng vi sc lao ng bo ra. Vy kh nng lao ng quyt nh n nhu cu sng v pht trin con ngi. ca

Tuy nhin trong cuc sng khng phi lc no con ngi cng gp thun li c c mt cuc sng n nh. Tri li c rt nhiu kh khn, bt li t nhiu ngu nhin pht sinh lm cho ngi ta b gim hoc mt thu nhp hoc cc iu kin sinh sng khc. Chng hn bt ng b m au hay b tai nn lao ng, mt vic lm, khi tui gi kh nng lao ng v kh nng t phc v b suy gim... Khi ri vo trng hp ny, cc nhu cu thit yu t rong cuc sng khng b gim i m cn tng ln thm ch xut hin mt s nhu cu mi nh: m au th cn c khm cha bnh, tai nn th cn c ngi chm sc nui dng, v hu th cn c i thm bn b... Bi vy m bo n nh cuc sng ca mi c nhn cng nh ton x hi con ngi c nhiu cch khc nhau nh tng tr, gip ln nhau, vay mn i xin, ku gi s gip ca nh nc. Tuy vy cc hnh thc ny u mang tnh b ng v khng chc chn. Trong nn kinh t th trng lun tn ti hai lc lng l nhng ngi lao ng v gii ch (nhng ngi thu lao ng). Nhng ngi lao ng bn sc lao ng v nhn c tin cng t gii ch. Ban u nhng ngi lao ng ch nhn c tin cng v t i ph vi nhng ri cuc sng cng nh trong lao ng ca h. V sau do s on kt u tranh ca nhng ngi lao ng m gii ch buc phi chu mt phn trch nhim v nhng ri ro trong lao ng v cuc sng ca ngi lao ng. Mu thun gia ch v th pht sinh do khon tin chi tr cho vic ny ngy cng ln v do s khng chi tr ca gii ch, iu ny nh hng ti s pht trin bn vng ca x hi. V vy nh nc phi ng ra can thip gii quyt iu ho mu thun ny. Nh nc bt buc c gii ch v th phi np mt khon tin nht nh chi tr cho cc ri ro trong cuc sng ca ngi lao

ng. V vy mt ngun qu c thnh lp t gii ch v th chi tr cho vic ny. Theo thi gian cng vi s tin b ca x hi lc lng lao ng ngy cng ng, sn xut cng pht trin th ngun qu ngy cng ln mnh m bo n nh cuc sng cho ngi lao ng v gia nh h, ngi lao ng t yn tm hng hi sn xut ra nhiu ca ci cho x hi v gii ch cng c li t vic ny. Mt khc cng vi s pht trin ca x hi, cng vi s ln mnh ca ngn qu, phm vi bo m cho ngi lao ng ngy cng rng hn v cht lng ca vic bo m cho ngi lao ng cng ngy cng c tt hn. Nh vy Bo him x hi l s m bo thay th hoc b p mt phn thu nhp cho ngi lao ng khi h gp phi nhng bin c lm gim hoc mt kh nng lao ng, mt vic lm trn c s hnh thnh v s dng mt qu tin t tp trung nhm bo m i sng cho ngi lao ng v gia nh h gp phn bo m an ton x hi. T y ta c th nu ra bn cht ca Bo him x hi l: - Bo him x hi l nhu cu khch quan, a dng, phc tp ca x hi, nht l trong x hi m sn xut hng ho hot ng theo c ch th trng, mi quan h thu mn lao ng pht trin ti mt mc no . Kinh t cng pht trin th Bo him x hi cng a dng v hon thin. - Mi quan h gia cc bn trong Bo him x hi pht sinh trn c s quan h lao ng din ra gia 3 bn: bn tham gia BHXH (ngi lao ng v ngi s dng lao ng), bn BHXH (c quan nhn nhim v BHXH), bn c BHXH (ngi lao ng v gia nh h). - Nhng bin c lm gim hoc mt kh nng lao ng, mt vic lm trong Bo him x hi c th l ri ro

ngu nhin tri vi mun ca con ngi nh: m au, tai nn lao ng, bnh ngh nghip. Hoc khng hon ton ngu nhin nh tui gi, thai sn... ng thi c th xy ra trong hoc ngoi qu trnh lao ng. - Phn thu nhp b mt i b gim ca ngi lao ng c thay th, b p t ngun qu BHXH. Ngun ny do bn tham gia ng gp l ch yu cn li do nh nc b thiu. - Mc tiu ca BHXH l nhm tho mn nhng nhu cu thit yu ca ngi lao ng trong trng hp b gim hoc mt thu nhp, mt vic lm. Mc tiu ny c t chc lao ng quc t (ILO) c th ho nh sau: + n b cho ngi lao ng nhng khong thu nhp b mt m bo nhu cu sinh sng thit yu ca h. + Chm sc sc kho v chng bnh tt. + Xy dng iu kin sng p ng cc nhu cu ca dn c v cc nhu cu c bit ca ngi gi, ngi tn tt & tr em. Vi nhng mc tiu trn BHXH tr thnh mt trong nhng quyn con ngi v c i hi ng Lin Hp Quc tha nhn ghi vo tuyn ngn nhn quyn ngy 10/12/48 rng: Tt c mi ngi vi t cch l thnh vin ca x hi c quyn c hng BHXH, quyn t c s trn s tho mn cc quyn v kinh t, x hi, vn ho nhu cu cho nhn cch v s t do pht trin ca con ngi. 2. i tng, chc nng v tnh cht ca Bo him x hi. a. i tng ca Bo him x hi. Mc d ra i rt lu nhng i tng ca BHXH cn c nhiu quan im cha thng nht dn n s nhm ln gia i tng ca BHXH vi i tng tham gia BHXH.

Nh phn tch trn, Bo him x hi l vic lp ra mt ngun ngn qu nhm m bo b p cho khon thu nhp b gim hoc mt i ca ngi lao ng do h b mt hoc gim kh nng lao ng, b mt vic lm, do m au bnh tt, tai nn, tui gi... v vy i tng ca BHXH chnh l phn thu nhp b mt i hay gim i do s ri ro m h gp phi trong cuc sng lm gim hoc mt kh nng lao ng, mt vic lm. i tng tham gia BHXH l ngi lao ng v ngi s dng lao ng, tu theo iu kin pht trin kinh t ca tng thi k m i tng tham gia c th l tt c hoc mt b phn ngi lao ng nhng nhn chung th khi kinh t cng pht trin th i tng tham gia cng c m rng nhiu b phn ngi lao ng khc. b. Chc nng ca BHXH. - Bo m n nh i sng kinh t cho ngi lao ng v gia nh h khi ngi lao ng gp kh khn do mt vic lm, mt hoc gim thu nhp. y l chc nng c bn nht ca BHXH, n quyt nh nhim v, tnh cht v c c ch t chc hot ng ca BHXH. - Tin hnh phn phi v phn phi li thu nhp gia nhng ngi tham gia BHXH. Nhng ngi tham gia BHXH ng gp vo qu BHXH b p cho nhng ngi lao ng gp ri ro b gim hoc mt thu nhp, qu trnh ny tin hnh phn phi li thu nhp gia ngi giu - ngi ngho, ngi kho mnh - ngi m au, ngi tr - ngi gi... Thc hin chc nng ny BHXH gp phn thc hin cng bng x hi. - Gp phn kch thch ngi lao ng hng hi lao ng sn xut nng cao nng sut lao ng do cuc sng cu h c m bo, h khng cn phi lo lng v cuc sng

ca h khi ri ro xy n vi h bt k lc no t khin h tp trung vo vic lao ng sn xut. Chc nng ny biu hin nh mt n by kinh t kch thch ngi lao ng nng cao nng sut lao ng c nhn v ko theo l nng sut lao ng x hi. - Gn b li ch gia ngi lao ng vi ngi s dng lao ng, gia ngi lao ng vi nh nc gp phn m bo an ton cho x hi. Do gia ngi lao ng v ngi s dng lao ng lun tn ti mu thun v tin lng, thi gian lao ng, an ton lao ng... BHXH ra i gp phn iu ho mu thun gia h. Nh nc thng qua vic chi BHXH n nh i sng cho mi ngi lao ng, n nh x hi. c. Tnh cht ca BHXH. - Tnh tt yu khch quan trong i sng x hi. Nh phn tch trn ri ro xy n vi cuc sng ca ngi lao ng khng hon ton do ngi lao ng gnh chu m n nh hng ti ngi s dng lao ng, ti ton x hi, n gy ra mu thun gia ngi lao ng v ngi s dng lao ng lm gim nng sut lao ng, mt n nh x hi. Buc nh nc phi can thip thng qua BHXH v vy BHXH ra i mang tnh tt yu khch quan. - BHXH c tnh ngu nhin pht sinh khng u theo khng gian v v thi gian. iu ny ny th hin r trong ni dung c bn ca BHXH, t thi im trin khai BHXH, ngi tham gia BHXH, mc ng gp. T vic ri ro pht sinh theo khng gian, thi gian n mc tr cp cho tng ch , tng i tng. - BHXH va c tnh kinh t, va c tnh x hi ng thi c tnh dch v, tnh kinh t c th hin qua vic hnh thnh v s dng qu BHXH sao cho hp l, c hiu qu nht. Tnh x hi c th hin BHXH c s dng nhm bo m

n nh cho nhng ngi lao ng v gia nh h. BHXH th hin tnh dch v ca n thng qua hot ng dch v ti chnh. (Thng qua ngun vn nhn ri). 3. Nhng quan im c bn v BHXH. Hin nay c 5 quan im v BHXH nh sau: - BHXH l mt trong nhng chnh sch x hi c bn nht ca mi quc gia, n th hin trnh vn minh, tim lc v sc mnh kinh t, kh nng t chc v qun l ca mi quc gia. - Mi ngi lao ng trong x hi u c quyn bnh ng trc BHXH khng phn bit gii tnh, dn tc, tn gio, ngh nghip. - Ngi s dng lao ng phi c ngha v v trch nhim BHXH i vi ngi m h s dng. + H phi ng gp vo qu BHXH 1 khon tin nht nh so vi tng qu lng. + H phi thc hin y cc ch BHXH i vi nhng ngi lao ng m mnh s dng. - Cc mc hng BHXH ph thuc vo 5 yu t sau: + Tnh trng sc kho, thng tt thng qua gim nh y khoa. + Ngnh ngh cng tc ca ngi lao ng + Thi gian cng tc v tin lng ca ngi lao ng + Mc ng gp BHXH v thi gian ng gp + Tui th bnh qun ca mi quc gia. + iu kin kinh t - x hi ca t nc qua tng thi k. - Nh nc thng nht qun l s nghip BHXH t vic ban hnh cc chnh sch v t chc b my thc hin cc chnh sch BHXH.

II. Qu bo him x hi, ngun hnh thnh v s dng qu BHXH.

1. Ngun hnh thnh qu BHXH. Qu BHXH l qu ti chnh c lp, tp trung nm ngoi ngn sch nh nc. Qu BHXH c hnh thnh ch yu t cc ngun sau y: - Ngi lao ng ng gp - Ngi s dng ng gp - Nh nc b thiu - Cc ngun thu khc (t cc c nhn v cc t chc t thin ng h, li u t vn nhn ri). Phn ln cc nc trn th gii, qu BHXH u c hnh thnh t cc ngun nu trn, s d nh vy bi cc l do: - Ngi lao ng ng gp mt phn vo qu BHXH biu hin s gnh chu trc tip h mt cch cht ch. - Ngi s dng lao ng ng gp mt phn qu BHXH cho ngi lao ng mt mt s trnh c nhng thit hi to ln nh nh tr sn xut, o to li lao ng khi c ri ro xy ra i vi ngi lao ng mt khc n gim bt i s cng thng trong mi quan h vn cha ng y nhng mu thun, tranh chp gia ch v th. - Nh nc tham gia ng gp mt phn vo qu BHXH trn cng v ca ngi qun l x hi v mi mt vi mc ch pht trin kinh t n nh x hi. Do mi quan h gia ch - th c cha nhiu mu thun m hai bn khng th t gii quyt c. Nh nc buc phi tham gia nhm iu ho mi mu thun ca hai bn thng qua h thng ri ro ca chnh mnh mt khc n c ngha rng buc ngha v v quyn li ca

cc chnh sch, php lut. Khng ch c nh vy nh nc cn h tr thm vo qu BHXH gip cho hot ng BHXH c n nh. Phng thc ng gp BHXH ca ngi lao ng v ngi s dng lao ng hin nay vn cn tn ti hai quan im. Quan im th nht: l phi cn c vo mc lng c nhn v qu lng ca c quan, doanh nghip. Quan im th hai: Phi cn c vo thu nhp c bn ca ngi lao ng c cn i chung trong ton b nn kinh t xc nh mc ng gp BHXH. Mc ng gp BHXH, mt s nc quy nh ngi s dng lao ng phi chu ton b chi ph cho ch tai nn lao ng. Chnh ph tr chi ph y t v tr cp gia nh, cc ch cn li do c ngi lao ng v ngi s dng lao ng ng gp mi bn mt phn nh nhau. Mt s nc khc li quy nh, chnh ph b thiu, cho qu BHXH hoc chu ton b chi ph qun l BHXH... 2. Mc ch s dng qu BHXH. Qu BHXH c s dng ch yu cho 2 mc ch sau: - Chi tr vo tr cp cho cc ch BHXH. - Chi ph cho s nghip qun l BHXH cc cp cc ngnh. Trong cng c quc t Gi nev s 102 thng 6 nm 1952 BHXH bao gm mt h thng 9 ch sau: 1. Chm sc y t (thc cht l BHYT) 2. Tr cp m au 3. Tr cp tht nghip 4. Tr cp tai nn lao ng v bnh ngh nghip. 5. Tr cp tui gi

6. Tr cp gia nh 7. Tr cp sinh 8. Tr cp khi tn ph. 9. Tr cp cho ngi cn sng. Qu BHXH c s dng ch yu vo vic tr cp cho cc ch trn. Tu theo iu kin kinh t - x hi m cc nc tham gia cng c quc t Ginev c tham gia y cc ch nu trn hay khng. Theo s liu thng k nm 1996. Trn th gii c 34 nc thc hin 9 ch , 34 nc cn thiu ch 3, 62 nc cha thc hin ch 3 v 6. Tuy nhin trong c mt s ch quan trng m khi xy dng cc chnh sch BHXH cc quc gia u phi cp ti l: tr cp thai sn, tr cp m au, tr cp tai nn lao ng v bnh ngh nghip, tr cp tui gi, tr cp cho ngi cn sng. H thng cc ch BHXH c nhng c im ch yu sau y: + Cc ch c xy dng theo lut php ca mi nc. + H thng cc ch mang tnh cht chia x ri ro, chia x ti chnh. + Mi ch c chi tr u cn c ch yu vo mc ng gp ca cc bn tham gia BHXH. + Phn ln cc ch l chi tr nh k. + ng tin c s dng lm phng tin chi tr v thanh quyt ton. + Chi tr BHXH nh l quyn li ca mi ch BHXH. + Mc chi tr cn ph thuc vo qu d tr. Nu qu d tr c u t c hiu qu v an ton th mc chi tr s cao v n nh.

+ Cc ch BHXH cn phi c iu chnh nh k phn nh ht s thay i ca iu kin kinh t x hi. Ngoi vic chi tr tr cp theo cc ch BHXH qu BHXH cn c chi cho qun l nh: tin lng cho cn b cng nhn vin lm vic trong h thng BHXH. Khu hao TSC, vn phng phm v mt s khon chi khc. Phn qu nhn ri phi c em u t sinh li nhm bo ton v tng trng ngun qu. Qu trnh u t phi m bo nguyn tc an ton, c li nhun, c kh nng thanh ton v m bo li ch kinh t x hi.

Phn II. Qu bo him x hi Vit Nam thc trng v gii php

I. Khi qut tnh hnh BHXH Vit Nam trong thi gian qua.

1. Bo him x hi Vit Nam trc N 43CP - 1993. Nhn li lch s BHXH Vit Nam, nc ta BHXH c t trc cch mng thng 8 - 1945. Khi cng c a v ca mnh thc dn Php thc hin mt s ch BHXH cho nhng ngi Vit Nam lm vic trong b my cai tr ca h. Sau cch mng thng 8, Nh nc Vit Nam dn ch cng ho ra i, nh nc ta ban hnh mt s vn bn php lut v BHXH c th nu mt s kin cho cng chc ngh hu. Sc lnh 105/SL ngy 14/6/1946 quy nh vic cp hu bng cho cng chc. Hai sc lnh ny ch r c hng hu bng, cng chc nh nc phi ng vo qu hu ng thi Nh nc cng phi c trch nhim ng thm cho cng chc trong qu hu bng. vn bn sau: Sc lnh 54/SL ngy 1/11/1945 quy nh mt s iu

Sc lnh 76/8L ngy 20/5/1950 Ngoi ch tr cp hu tr quy nh c th hn ch thai sn, chm sc y t, tai nn lao ng v ch t tut i vi cng chc. C th ni y l vn bn php lut c ngha nht v BHXH nc ta sau ngy c lp v l c s ban hnh iu l BHXH sau ny. Sc lnh 29/SL ngy 12/3/1947 v sc lnh 77/SL ngy 22/5/1950 quy nh cc ch m au, thai sn, TNL, hu tr, t tut i vi cng nhn. Tuy nhin do hon cnh chin tranh, cc sc lnh trn khng c thc hin y , nhng c th ni qua cc vn bn ny th hin s quan tm ca ng, Nh nc v Bc H i vi ngi lao ng. V mt vn bn php lut th y l nhng vn bn u tin v BHXH nc ta. Sau gii phng min Bc, trn c s hin php 1959 cng vi cc chnh sch khc, Nh nc ban hnh iu l BHXH cho cng nhn vin chc km theo ngh nh 218/CP ngy 27/12/1961. Theo iu l ny, trong h thng BHXH nc ta c 6 ch l: m au, thai sn, tai nn lao ng v bnh ngh nghip, mt sc lao ng, hu tr v t tut. y l vn bn php lut hon chnh nht nc ta v BHXH lc by gi. H thng BHXH c nhng c im sau y: + i tng c hng BHXH v CNVC Nh nc v lc lng v trang. + i tng hng BHXH khng phi ng ph BHXH. Chi BHXH ch yu do ngn sch Nh nc m bo mt s phn do s np ngha v ca cc doanh nghip. V vy khng tn ti qu BHXH nm ngoi ngn sch nh nc. + Chnh sch BHXH gn cht vi chnh sch tin lng v an xen vi cc chnh sch x hi khc.

+ Nhiu c quan cng tham gia qun l v thc hin BHXH (B Lao ng, cng on, B Ti chnh...). Chnh sch BHXH thc hin trong thi k ph hp vi c ch tp trung bao cp trong iu kin t nc c chin tranh lc by gi v pht huy c tc dng. Trong sut nhng nm thng khng chin chng qun xm lc, chnh sch BHXH gp phn n nh i sng cho cng nhn vin chc, qun nhn v gia nh h gp phn ng vin sc ngi, sc ca cho s thng li ca cuc khng chin chng qun xm lc vo thng nht t nc. Chng ta xt tr cp cho hng triu lt ngi c hng cc chnh sch BHXH di nhiu hnh thc khc nhau v tt c cc ch BHXH khc nhau. T gip h yn tm lao ng sn xut nng cao nng sut lao ng, gn b nhng ngi lao ng vi c quan doanh nghip, vi nh nc . BHXH Vit Nam cn gp phn gii phng lc lng lao ng n gip ch em n nh vic lm, nui dy con ci, pht huy sng to trong sn xut v kinh doanh. Chnh sch BHXH ca Vit Nam th hin tnh u vit ca ch x hi gp phn thc hin mt lot nhng cng c quc t i vi ngi lao ng. Tuy vy trong thi gian ny BHXH Vit Nam cn mt s im tn ti rt ln l: - Nhn thc v BHXH c nhng lc nhng ni l thiu ng n cha thy ht c vai tr ca n. - Chnh sch ny c t chc qun l v thc hin cc cp cc ngnh thiu s phi hp, chng cho, thiu s kim tra, kim sot dn n nhiu hin tng tiu cc. - Ni dung cc ch cn nhiu vn bt cp khng ph hp vi thc t.

- Qu BHXH trn thc t l khng c v vy BHXH l gnh nng cho ngn sch nh nc. Khi nc ta tin hnh ci cch kinh t, chuyn t nn kinh t tp trung quan liu bao cp sang nn kinh t th trng c s qun l ca Nh nc theo nh hng XHCN th chnh sch BHXH theo c ch ny khng cn ph hp i hi phi c s i mi BHXH Vit Nam cho ph hp vi tnh hnh mi. 2. Bo him x hi Vit Nam sau Ngh nh 43/CP/1993. Hin php 1992 nc Cng ho X hi ch ngha Vit Nam nu rNh nc thc hin ch BHXH i vi cng chc nh nc v ngi lm cng n lng, khuyn khch pht trin cc loi hnh BHXH khc i vi ngi lao ng. Trong vn kin i hi ng Cng sn Vit Nam ln th VII ch r cn i mi chnh sch BHXH theo hng mi ngi lao ng v cc n v kinh t thuc cc thnh phn kinh t u c ngha v ng gp BHXH, thng nht tch qu BHXH ra khi ngn sch nh nc... Vn kin i hi ng ln th VIII nu ln m rng ch BHXH i vi ngi lao ng thuc cc thnh phn kinh t. Trn c s ca cc vn bn php l ca ng v Nh nc, chng ta tin hnh i mi chnh sch BHXH cho ph hp vi c ch th trng, c nh du bng mt vn bn quan trng l Ngh nh 43/CP ra i ngy 22/6/1993. Ngh nh 43/CP quy nh tm thi v ch BHXH m theo , i tng tham gia BHXH l mi ngi lao ng thuc cc thnh phn kinh t. Ngi tham gia BHXH phi ng ph bo him, ngi s dng lao ng cng phi ng ph BHXH cho ngi lao ng mfa mnh s dng, thu mn. Trn c s nhng kinh nghim thc hin BHXH theo Ngh nh 43/CP v c th ho B lut lao ng c quc

hi thng qua ngy 23/6/1994 c hiu lc t ngy 1/1/1995, chnh ph ban hnh iu l BHXH km theo Ngh nh 12/CP ngy 26/1/1995. iu l BHXH mi c coi l mt cuc cch mng v BHXH nc ta, lm thay i ton din cht lng trong BHXH. S thay i c th hin mt s im sau y: - i tng tham gia BHXH c m rng hn so vi trc y. i tng tham gia BHXH khng ch bao gm cng nhn vin chc nh nc. Ngi lao ng lm vic trong cc doanh nghip Nh nc, cc t chc kinh doanh dch v thuc c quan hnh chnh s nghip, c quan ng, on th,lc lng v trang. Nhng ngi gi chc v dn c, dn bu lm vic trong cc c quan hnh chnh s nghip:... m cn m rng cho ngi lao ng thuc cc thnh phn kinh t ngoi quc doanh c s dng 10 lao ng tr ln. - Cc ch Bo him x hi cng c s thay i theo iu 2 ca iu l BHXH Vit Nam, BHXH nc ta hin nay bao gm 5 ch : ch tr cp m au; ch tr cp thai sn; ch tr cp tai nn lao ng, bnh ngh nghip; ch hu tr v ch t tut. So vi trc y ch tr cp mt sc lao ng b loi b do khng ph hp, kh qun l v d b li dng. - Qu BHXH l mt qu ti chnh c lp nm ngoi ngn sch nh nc. c hnh thnh trn c s ng gp ca ngi lao ng, ngi s dng s h tr ca nh nc v t cc ngun khc. Nh vy cc quan h ti chnh trong BHXH c th hin r rng. Cc ngun thu v cc khon chi BHXH phi c cn i mt cch tng th trong BHXH, s ng gp BHXH ca cc bn cn th hin ngha v, trch nhim v quyn li ca h trong BHXH.

- V mt t chc qun l chnh sch: gim dn s an xen cc chnh sch BHXH vi cc chnh sch x hi khc gp phn to ra s bnh ng gia cc nhm lao ng, bnh ng gia lm v hng. - Cc chc nng qun l Nh nc v BHXH tch khi cc chc nng hot ng s nghip BHXH. B Lao ng thng binh v x hi c chnh sch giao trch nhim qun l Nh nc BHXH. Hot ng s nghip BHXH l do c quan BHXH Vit Nam m nhn s phn nh chc nng v thng nht qun l ny lm gim bt s qun l chng cho trc y nng cao hiu qu hot ng ca BHXH. Vi vic thc hin theo c ch mi BHXH Vit Nam gp phn tch cc nh x hi. Tuy nhin do BHXH nc ta khng phi l xy dng mi hon ton m c s k tha nn cn nhiu vn tn ti, cn phi iu chnh v hon thin cho ph hp vi tnh hnh mi.
II. Thc trng qu BHXH Vit Nam trong thi gian qua.

vo vic lnh mnh ho th trng lao

ng nc ta; gp phn thc hin bnh ng x hi v n

a. Trc Ngh nh 43/CP/1993. Nh chng ta bit trong giai on ny BHXH Vit Nam c hot ng da trn cc sc lnh ca Nh nc v iu l BHXH cho cng nhn vin chc km theo Ngh nh 218/CP ngy 27/12/1961 v vy vic thu, chi v qun l Qu BHXH cng phi da trn cc vn bn ny. Cc vn bn ny ra i trong hon cnh nc ta ang tin hnh mt cuc khng chin chng bn gic ngoi xm v thc hin mt nn kinh t k hoch ho tp trung. V vy n quy nh tnh cht v c im ca h thng vn bn v

BHXH ni chung v cc quy nh v t chc thu chi v qun l qu BHXH ni ring. Trong thi gian ny qu BHXH hu nh c th ni l tn ti trn danh ngha, n nm trong ngn sch nh nc c ngn sch nh nc bo h hon ton. iu ny c th khng nh bi ngun thu ch yu ca qu l t cc doanh nghip v nh nc ng gp, ngi lao ng khng phi ng gp. Tuy nhin, y l thi k bao cp nn cc doanh nghip ny u l doanh nghip nh nc c Nh nc bao cp hon ton t ngn sch nh nc, v vy nhn chung m ni qu BHXH nm trong ngn sch nh nc c ngn sch nh nc bo tr hon ton. Vic s dng qu BHXH dng cho hai mc ch l ch tr cp cc ch v chi qun l hnh chnh s nghip. Theo iu l BHXH km theo Ngh nh 218/CP ngy 27/12/1961 th h thng BHXH ca nc ta bao gm 6 ch , l: Thai sn, m au, tai nn lao ng v bnh ngh nghip, hu tr, t tut. Chnh sch BHXH gn cht vi chnh sch tin lng v an xen vi nhiu chnh sch x hi khc, chnh v vy vic chi BHXH cho cc ch ny c nhiu tiu cc v bt hp l, c bit l ch mt sc lao ng v hu tr (c nhng ngi v hu tui 40 hay nhng ngi ngh mt sc lao ng li kho hn nhiu ngi lao ng khc). Do c nhiu c quan cng tham gia qun l v thc hin BHXH (B lao ng, cng on, B ti chnh) nn vic qun l c tin hnh chng cho ln nhau, km hiu qu, chi ph qun l b y li ln cao. Do b my qun l cng knh, km nng lc. iu ny khin cho chi BHXH l mt gnh nng cho ngn sch nh nc. Khi nc ta bt u chuyn i sang nn kinh t th trng c s qun l ca nh nc theo nh hng x hi ch ngha (nm 1986). Cc n v sn xut kinh doanh trong c nc khng cn c bao

cp, phi tin hnh hch ton c lp. Lc ny h thng BHXH Vit Nam ni chung v vic qun l qu BHXH ni ring bc l ra nhiu khuyt im ln. Thu BHXH t cc doanh nghip trong c nc l khng ng k. Vic chi BHXH phn ln vn do ngn sch nh nc m nhn. (nm 1987 97,23% do ngn sch nh nc m nhn ch thu c 2,77%) iu ny i hi mt nhu cu rt bc thit l phi i mi cc chnh sch v BHXH ni chung v vic t chc thu, chi v qun l qu BHXH ni chung nhm m bo c tnh kinh t v tnh x hi ca BHXH. b. Sau ngh nh 43CP/1993 Nhm ph hp vi iu kin t nc chuyn sang nn kinh t th trng v khc phc dn cc nhc im cn tn ti trong vic thc hin cc chnh sch BHXH. ng v Nh nc ta tin hnh i cc chnh sch BHXH m s thay i u tin bt u t ngh nh 43/CP ra ngy 22/6/1993. Tip mt s thay i ln l s ra i ca iu l BHXH km theo Ngh nh 12/CP ra ngy 26/1/1995. Cng vi s thay i ny th vic thu, chi qun l qu BHXH cng c thay i theo. Theo iu l BHXH hin hnh: Qu BHXHVit Nam c hnh thnh t cc ngun sau y: - Ngi s dng lao ng ng gp bng 15% so vi tng qu lng ca nhng ngi tham gia BHXH trong n v, trong 10% chi cho ch hu tr, t tut, 5% chi cho cc ch tai nn lao ng v bnh ngh nghip, m au, thai sn. - Ngun lao ng ng gp bng 5% tin lng chi cho ch hu tr v t tut. - Nh nc h tr thm.

- Cc ngun thu khc (cc c nhn, t chc t thin gip li u t vn nhn ri). Qu BHXH c s dng cho hai mc ch. - Chi qun l hnh chnh s nghip - Chi tr cp cho cc ch Hin nay qu BHXH Vit Nam thc hin chi cho 5 ch m au, thai sn, tai nn lao ng v bnh ngh nghip, hu tr, t tut, vy ch mt sc lao ng b loi b. Vic qun l qu theo iu l BHXH hin hnh thng nht giao cho h thng BHXH Vit Nam thuc B Lao ng thng binh x hi. Vi s thay i ny vic thu chi v qun l qu c tin hnh mt cch n nh, gim bt s chng cho, gnh nng v BHXH cho ngn sch nh nc cng ngy mt gim i, i sng ca ngi lao ng cng c n nh hn v an ton x hi c m bo. 2. Tnh hnh thu BHXH trong thi gian qua. a. Thu t ngi s dng lao ng v ngi lao ng. Theo chng XII B Lao ng v iu l BHXH ban hnh km theo ngh nh 12/CP ngy 26/1/1995 th s thay i v BHXH nhn chung c th hin qua cc mt. - BHXH da trn nguyn tc c ng mi c hng. - Thnh lp qu BHXH c lp vi ngn sch nh nc. - Thnh lp c quan chuyn trch v BHXH (BHXH Vit Nam) Trn c s nguyn tc c ng BHXH mi c hng cc ch BHXH t ra yu cu rt quyt nh i vi cng tc thu np BHXH v nu khng thu c BHXH th qu

BHXH khng c qu BHXH hch ton c lp gim bt gnh nng bao cp ca ngn sch nh nc. Thm nhun nguyn tc ngay t khi mi thnh lp, BHXH Vit Nam rt coi trng cng tc thu, lun t cng tc thu v tr hng u. Theo Ngh nh 12/CP ngy 26/1/1995 quy nh vic ng gp BHXH i vi ngi s dng lao ng l 15% tng qu lng ca doanh nghip, ngi lao ng ng gp 5% tin lng. Ngi s dng lao ng c trch nhim np BHXH cho c quan BHXH a phng. Tin lng lm cn c ng gp l lng theo ngch bc, chc v thm nin, h s chnh lch bo lu (nu c). Trong nhng nm qua mc d ngnh BHXH cn gp nhiu kh khn nh iu kin vt cht, iu kin lm vic, cng vic cn mi m... song cng tc thu BHXH t c nhng kt qu rt ng khch l. Nu so snh kt qu thu BHXH vi thi im trc khi BHXH Vit Nam c thnh lp th kt qu thu BHXH trong nhng nm qua cho chng ta thy: Vic hon thin h thng cc vn bn quy nh lm tin cho cng tc thu BHXH rt c quan tm, ch trng. Kt qu t c trong nhng nm va qua khng nh phn no s trng thnh ca hot ng thu BHXH c th: Nm 1995 1996 1997 1998 1999 Lao ng(ngi) 2.275.998 2.961.444 3.162.352 3.355.589 3579427 128,4% 108,2% 106,1% 106,6% T l (NS/NT) S thu(triu) 788.486 2569733 3.445.611 3875956 4188382 134,1% 112,5% 108,1% T l (NS/NT)

Bng s liuu trn cho thy cc ch tiu cng tc thu BHXH qua cc nm u gia tng, nm sau cao hn nm trc. c bit s lao ng nm tham gia BHXH nm 1999 so vi 1995 tng 1303439 lao ng (tng 57,3%) BHXH 1999 thu c 4.188382 triu t 106,9% k hoch nm. Vi kt qu trn, BHXH Vit Nam hnh thnh c qu BHXH tp trung, hch ton c lp vi ngn sch nh nc ch ng chi tr cho ngi lao ng, gp phn gim gnh nng cho ngn sch nh nc trong vic chi tr cho cc i tng c hng BHXH (bnh qun hin nay mi nm 3% nhng mc gim ny s ngy cng cao). Mt khc qu BHXH c s tch lu s ngy mt tng bo m chi tr n nh lu di t th h ny sang th h khc. t c kt qu trn l do cc nguyn nhn sau: - i tng tham gia c m rng hn so vi trc y (doanh nghip ngoi quc doanh c 10 lao ng tr ln phi tham gia ng BHXH...) - Cng tc qun l thu BHXH tng bc i vo n np, ngi lao ng v ngi s dng lao ng thc c trch nhim quyn li ca h khi tham gia BHXH. - Cng tc thu BHXH ca cc tnh, thnh ph ngy mt hon thin, tuyn truyn vn ng phi hp vi cc ban ngnh lin quan trong vic thc hin cng tc BHXH c m bo. Mt mt tch cc r sot, tuyn truyn vn ng tng thm i tng tham gia ng BHXH i vi n v s dng lao ng v ngi lao ng thuc din phi tham gia BHXH nhng cha tham gia BHXH. ng thi n c, kim tra, i chiu thng xuyn thu ng, thu kp thi s tin BHXH pht sinh theo qu lng hng thng, hng nm. Bn cnh , l cng tc truy thu n ng ngn chn khng c cng n pht sinh.

- Trnh cn b khng ngng c nng cao, BHXH cc tnh thnh ph tng bc p dng cng ngh tin hc vo qun l hot ng BHXH. Ni chung v qun l thu BHXH ni ring... Mc d t c mt s kt qu ng khch l nhng cng tc qun l thu BHXH cn c nhng nhc im cn khc phc nhm n nh tng trng qu. Cc nhc im l: - i tng tham gia BHXH cn cha m rng, hin nay nc ta i tng tham gia BHXH theo hnh thc bt buc ch chim 14% lc lng lao ng x hi, cn trn 86% cha tham gia BHXH. iu ny cho thy chng ta lng ph mt ngun thu rt ln t lc lng lao ng cha tham gia BHXH ny khng m bo c quy lut vn c ca bo him ni chung v BHXH ni ring, cha p ng c khuyn co ca t chc lao ng th gii ILO. i tng tham gia BHXH t nguyn th khng ng k. Mt khc mt s n v s dng lao ng thuc din bt buc tham gia BHXH, nht l khi doanh nghip ngoi quc doanh cha thc hin ng k np BHXH, ni chnh xc hn th phn ln cc n v ny c tnh trn trnh vic tham gia ng BHXH cho ngi lao ng m h s dng thng qua vic li dng cc khe h ca php lut. - Tnh trng np thiu, n ng qu BHXH ca s lao ng tham gia BHXH trong cc n v ng k np BHXH, trong c mt s khng t cc doanh nghip nh nc cn n BHXH vi mt s tin ln lm nh hng n ngun thu qu BHXH. Mc n qu BHXH qua cc nm. Nm 1995 1996 N ng (%) 11,3 8,3

1997 1998 1999 mt s tnh nh sau: BHXH Th BHXH Bnh BHXH Bnh BHXH tnh Thanh ho BHXH tnh Gia Lai tnh Thi 7,7/38 t tnh Ho tnh Ph

11,2 10,0 9,0

Ring nm 1999 tnh trng n qu BHXH in hnh 18 t /73 t 13 t/120 t Chim 24% Chim 20% Chim 15% Chim 15% Chim 16%

6,6 t/44 t 46,6 t/102 t

iu ny l do cc nguyn nhn sau: + Do nhng kh khn ca n v s dng lao ng v ngi lao ng va thiu vic lm, thu nhp thp, i sng qu kh khn dn ti vic khng thc hin np BHXH ng k ng s. + Do ch s dng lao ng thiu thc cha thc s quan tm ti vic np BHXH. + Do mt s tn ti n trc y dn tnh li, n v s dng lao ng cha c ngun hoc cha c s x l hoc l np hoc l gii **** x l xo n, nn vn theo n trn s sch. + Mt khc trong vic qun l thu cn c mt s cng vic cha thc hin kp thi y theo quy nh nh vic kim tra, i chiu, n c tin np BHXH.

- T l ng gp v c cu ng gp vo qu hin nay cha hp l. Thc ra a ra t l ng gp l 20% (ngi s dng lao ng 15%, ngi lao ng 5%) cha da vo c s khoa hc vng chc, so vi mt s nc trn th gii v khu vc th t l ng gp ca chng ta cn thp. T l ng gp vo qu BHXH mt s nc ng gp trn th gii. Ngi SDL so vi qu lng (%) CHLB c 14,8 - 18,8 16,3 - 22,6 CH Php 11,82 19,68 Malayxia 9,5 12,75 V vi t l thu nh th ny th theo d bo ca chuyn gia ILO tnh hnh qu BHXH Vit Nam trong thi gian ti nh sau: 1997 S ngi ng BHXH (ngn) S ngi hng BHXH (ngn) Trong : Thng trc 1995 Thng sau 1995 Thu BHXH (ngn t) Chi BHXH (ngn t) Chnh lch thu chi (ngn t) 3110 1792 200 0 327 1 180 2 163 5 167 2010 4406 1739 202 0 523 3 180 8 706 110 2 35,1 33,4 +1, 8 2030 5805 7 1867 Ngi L so vi lng

1732 60 7,9 5,9 +2,0

1195 549

290 1577 49,6 63,0 -13,5

11,6 23,4 8,7 17,9 +2, +5,5 8

Vy theo d bo ca cc chuyn gia ILO th ti nm 2030 qu BHXH Vit Nam s b thm ht trm trng.

Vi nhng u nhc im va nu trn trong cng tc thu BHXH ca nc ta trong thi gian i hi chng ta cn phi c nhng gii php thch hp nhm tng cng hiu qu ca cng tc thu BHXH trong thi gian ti m bo s tng trng n inh ca qu BHXH ni ring v n nh hot ng BHXH ni chung. b. Thu t ngn sch nh nc ng gp v cc khon thu khc. Qu BHXH Vit Nam c ngn sch nh nc ng gp di dng chuyn cho qu BHXH chi tr cho cc i tng c thng BHXH t 1/1/1995 tr v trc. Ngoi ra qu BHXH Vit Nam cn c ngn sch nh nc tr gip chi tr cho cc ch cho nhng ngi c hng BHXH sau ngy 1/1/1995. Trc y do khu thu, chi BHXH cn yu km nn BHXH l mt gnh nng cho ngn sch nh nc. Ngy nay sau nhng nm i mi BHXH dn thot khi bao cp nng n t ngn sch nh nc, ngn sch cp cho BHXH c gim dn (mi nm gim bnh qun khong 3% nhng mc gim ngy cng cao). i vi cc khon thu khc: t s h tr ca cc c nhn, t chc t thin, t u t vn nhn ri... cng gp phn gia tng quy m ca qu BHXH. c bit i vi hot ng u t vn nhn ri ca qu BHXH c vai tr v cng quan trng, bi hot ng bo him cng bao gm hot ng ti chnh, thng qua vic u t, s dng vn nhn ri sinh li, c hot ng u t vn mi m bo c vic chi tr qu BHXH trong tng lai. Cui nm 1999 s vn tm thi nhn ri ca BHXH l 12000 t ng. S tin ny BHXH c chnh ph cho php u t vo cc d n pht trin kinh t x hi ca t nc, mua tri phiu, cng tri v gi ngn hng ca nh nc pht trin gi tr ca qu. (t mua cng tri va

qua BHXH mua 500 t ng). Tng s tin sinh li l 631 t ng. Kt qu trn t c l do cc nguyn nhn: - Th nht l do hiu qu ngy cng cao trong cng tc thu ph BHXH t ngi s dng lao ng v ngi lao ng nh nu trn. - Nh nc quyt nh a qu BHXH ra hch ton c lp iu ny khin cho cc cn b qun l trong h thng BHXH t hon thin, nng cao trch nhim ca mnh trong vic qun l h thng BHXH ni chung v qu BHXH ni ring nng cao hiu qu trong qun l qu. - Bc vo c ch th trng, c nh nc giao cho ton quyn sr dng qu BHXH, cc cn b qun l BHXH ni chung v qu BHXH ni ring nhanh chng thch nghi vi c ch mi, tch lu kin thc mnh dn u t vo cc lnh vc va c hiu qu kinh t va an ton gp phn tng ngun thu ca qu. Mc d t c mt s hiu qu cng tc ny trong thi gian qua, tuy nhin cng cng tc ny trong thi gian qua cn bc l nhiu hn ch cn phi khc phc. Mc d c gim nhng ngn sch nh nc cp cho BHXH cn tng i ln n bao gm tt c chi ph tr cp BHXHcho nhng ngi c hng ch BHXH trc 1/1/1995 v mt phn chi ph cc ch BHXH cho ngi c hng BHXH sau 1/1/1995 m s lng nhng ngi ny hin nay cn rt ng v do hu qu ca cc chnh sch, ch trc y li nu y vn cn l mt gnh nng cho ngn sch nh nc. - Trong vn u t vn nhn ri do qu BHXH l mt qu c bit, lin quan n i sng ca hng triu ngi lao ng trong x hi nn hot ng u t ch c s dng mt phn vn nhn ri v phi ht sc cn trng.

V vy hot ng u t vn nhn ri c hiu qu cha cao bi tnh cn trng khiu t vn (theo quy lut ri ro cng ln, li nhun cng cao) ng thi do th trng chng khon ca chng ta mi hnh thnh cn nhiu vng mc, cc cn b qun l qu BHXH kinh nghim cha nhiu vi u t ch yu l gi ngn hng, mua tri phiu kho bc, muc cng tri... nn li sut cn thp. T cc vn nu trong cng tc thu BHXH cho chng ta thy c mc d cng tc thu BHXH t c nhiu kt qu ng khch l, dn dn gp phn a BHXH thot khi s bao cp nng n ca nh nc. Tuy nhin n vn cn bc l nhiu nhc im cn khc phc trong thi gian ti nhm to iu kin cho vic tng trng, pht trin ngun qu BHXH gp phn n nh i sng ngi lao ng, gim nh gnh nng cho ngn sch, n nh kinh t - x hi. 3. Tnh hnh chi BHXH trong thi gian qua. Nh nu trn qu BHXH c s dng cho hai mc ch l: + Chi tr tr cp cc ch BHXH + Chi qun l qu BHXH Qu BHXH c dng ch yu chi tr cho cc ch BHXH. Hin nay BHXH Vit Nam bao gm 5 ch l: Tr cp m au, tr cp thai sn, tr cp tai nn lao ng v bnh ngh nghip, hu tr v cui cng l ch t tut. Cng vi s tin b v mi mt trong hot ng BHXH ni chung, cng tc qun l thu BHXH ni ring th cng tc qun l chi BHXH trong thi gian qua cng c nhiu bin i tch cc v nhiu mt. Trong nhng nm qua BHXH Vit Nam lun coi trng vic i mi quy trnh, th tc h s xt hng ch BHXH

cng vic ny l mt trong nhng khu ci cch hnh chnh nhm em li s phc v thun li nht cho n v s dng lao ng v ngi lao ng. Trc y vic gii quyt m au thng ko di t mt n hai thng v cn nhiu loi giy t lm cn c tr tr cp. n nay ton ngnh thc hin trong thi hn t 5 n 25 ngy c hu ht cc n v s dng lao ng hoan nghnh. T nm 1995 n nay gii quyt hn 3 triu lt ngi ngh m, 7 vn lt ngi hng tr cp tai nn lao ng v bnh ngh nghip, hn 30 vn lt ngi ngh thai sn, 51 vn ngi hng lng hu hng thng v tr cp 1 ln nhng cha xy ra trng hp no vi phm ch . Cng vi vic gii quyt cc ch BHXHl vic t chc chi tr lng hu v cc tr cp BHXH cng ht sc tin b. Cng tc t chc em tin n tr cho i tng kp thi, y , thun tin lun l mc tiu phn u ca BHXH Vit Nam. BHXH Vit Nam cng quy nh BHXH cc cp chi tr trc tip cho nhng ngi c hng ch hu mt ln hoc tr cp mt ln nhm mc ch tng cng s tip cn vi ngi hng BHXH. Trn c s nm bt kp thi tm t nguyn vng kin ngh ca i tng v gii quyt chnh sch, ch BHXH c ng v kp thi khng? Vic tip cn trc tip vi ngi lao ng cng gip c quan BHXH qun l i tng tt hn xc thc hn: ng thi to iu kin cho cng tc tuyn truyn m rng i tng cho cng tc tham gia BHXH ngy cng nhiu hn, tc ng tch cc n cng tc thu BHXH. Bnh qun s tin chi tr lng lng hu v cc loi tr cp cho hn 6 triu ngi lao ng l 6000 t ng mt nm nhng BHXH thc hin chi tr kp thi, y theo ch , tt c nhng ngi c hng lng hu hoc tr cp hng thng

u c nhn mt ln trc ngy 15. c bit ngy 24/6/1999 BHXH Vit Nam ban hnh vn bn s 860/BHXH - QLC c hiu lc t 1/7/1999 v vic chi tr lng cho i tng tm vng n ni tm tr. Theo vn bn ny th cc i tng n ni tm tr t 3 thng tr ln c th nhn lng hu ti ni tm tr mt cch thun li, y l iu m trc y chng ta cha lm c. Cng tc chi tr lng hu v tr cp hng thng lm cho i tng yn tm v yu mn nhng ngi lm cng tc BHXH. H thng biu mu, s sch c xy dng cht ch, r rng d hiu hn trc, nhm phc v c lc cho cng tc chi tr cc ch BHXH ph hp vi tnh hnh hin nay. Vi vic ra i ca s BHXH lm cho cng vic chi tr cc ch d dng, chnh xc, kp thi gim bt cc hin tng tiu cc. BHXH Vit Nam sng to ng dng cng ngh tin hc vo cng tc qun l ca ngnh gp phn nng cao hiu qu qun l hot ng BHXH ni chung v qun l chi tr cc ch BHXH ni ring. Tuy t c nhiu kt qu ng phn khi nh vy nhng trong cng tc qun l chi vn cn phi t ra nhiu vn cn tip tc cng c trong thi gian ti, c th l: - Xt cc ch ngn hn, c nhng lc, nhng ni vic chi tr tr cp cho ngi lao ng, thiu chnh xc, cn chm gy nh hng ti tm t, tnh cm ca ngi lao ng cng nh gia nh h. - Xt v cc ch di hn cn c cc mt hn ch nh ngun chi tr thuc ngn sch nh nc thng b ng do cp trn chuyn v chm. Vic t chc vn chuyn tin cc a phng cc tc bo qun tiu mt cc ni chi tr cha

m bo d xy ra mt mt, thiu ht. Vic nghin cu kt hp hai hnh thc chi tr trc tip v gin tip cha khc phc c nhc im ca mi hnh thc. - Vic ng dng cng ngh thng tin vo cng tc qun l cn hn ch nn hiu qu qun l cha cao, chi ph cho b my hnh chnh cn ln. T cc vn va nu trong vic qun l qu BHXH Vit Nam trong thi gian va qua, chng ta thy c phn no nhng mt t c v nhng mt cha t c t y c c cc gii php thch hp cho vic tng cng hiu qu qun l qu BHXH nc ta trong tnh hnh hin nay cng nh trong tng lai m bo vic tng trng v n nh qu, n nh x hi.
III. Cc gii php nhm cn i qu BHXH Vit Nam.

1. Bin php tng thu BHXH. a. i vi khon thu t ngi lao ng v ngi s dng lao ng. - Trc ht v pha qun l v m ca nh nc cn phi c c h thng vn bn php l n nh, tho ng trong hot ng BHXH ni chung v cng tc thu BHXH ni ring (Nh vic nhanh chng cho ra i lut BHXH) a cng tc thu BHXH i vo n np v c hiu qu. - Cn c cc bin php m rng i tng tham gia BHXH ra cc lc lng lao ng trong x hi (nc ta mi ch c 14% lc lng lao ng x hi tham gia BHXH) theo ng tn ch ca t chc lao ng th gii (ILO) Mi ngi lao ng u c quyn tham gia BHXH, iu ny s gp phn m rng tng trng qu BHXH v tho mn quy lut vn c ca bo him ni chung v BHXH ni ring l ly s ng b s t. - Tng cng hn na vic kim tra, r sot s lao ng thuc din phi tham gia BHXH bt buc theo lut nh, x

l kp thi nhng trng hp vi phm, thng xuyn n c, i chiu s thu BHXH ca cc n v s dng lao ng, phi hp cht ch vi cc ban ngnh lin quan trong vic thc hin cng tc thu BHXH ti cc tnh, thnh ph, t chc cc chng trnh tp hun, hi tho v thu BHXH, tng cng tuyn truyn v chnh sch, ch BHXH qua cc phng tin thng tin i chng, trc tip xung cc n v s dng lao ng, tuyn truyn vn ng cho s dng lao ng, ngi lao ng hiu bit v nhn thc ng v quyn li trch nhim trong vic tham gia BHXH. - Cn phi xc nh li t l ng gp vo qu BHXH mt cch chnh xc hn trn c s khoa hc. tng ng vi mc hng tr cp BHXH nhm m bo s chi tr ca qu BHXH, trnh v qu (theo d on ca ILO vi mc ng gp v mc hng hin nay n nm 2030 qu BHXH s b thm ht, ILO khuyn nn a t l ng gp qu BHXH ln l 30% lng, mt s tnh ton ca cc nh nghin cu trong nc th c hng 75% lng th mc ng gp phi l 35% qu lng cn nu ng gp 20% th ch nn c hng 45% lng. b. Vi cc khon thu khc. - Cn tch cc khai thc cc khon vin tr, ng gp t cc t chc t trong nc v ngoi nc. - Mnh dn s dng ngun vn nhn ri i u t sinh li vo mc tiu pht trin kinh t t nc va tng vic lm cho x hi, m rng i tng tham gia BHXH, va trnh ngun vn cht tng thu t li u t. - Tng cng o to cn b u t qu va m bo tng trng qu va m bo n nh qu. - Cn c nhng chnh sch mi trong vic s dng vn nhn ri ca qu BHXH cho ph hp vi iu kin nc ta bc

vo nn kinh t th trng v s ra i th trng chng khon. 2. Cc bin php gim chi BHXH. - T chc cc cp, cc ngnh thc hin vic chi tr cc ch y , kp thi theo ng quy nh ca Nh nc. - T chc kim tra, thanh tra, kim sot hot ng chi BHXH theo tng ch , tng a phng, ngnh ngh trnh cc hin tng tiu cc trong chi BHXH v c nhng bin php x l thch ng v nhng trng hp vi phm. - Tng cng, tch cc o to i ng cn b qun l, nng cao nng lc ca cc cn b nhm tng hiu qu qun l ca cc cn b ny cho thch nghi v iu kin mi. - ng dng cng ngh tin hc vo qu trnh qun l hot ng BHXH ni chung, qun l thu - chi ni ring nhm tng hiu qu qun l cc hot ng ny.

Ti liu tham kho

- Gio trnh L thuyt tin t ngn hng (Hc vin Ngn hng) - Gio trnh Bo him (Trng i hc KTQD) Ch bin PGS. TS H S S - Tp ch Bo him x hi cc s: 1, 3, 5, 6/2000 xun canh thn - Tp ch Lao ng & X hi cc s 4/1997; 8,9,12/1998; 3/1999; 3/2000 - Ngh nh 43CP ra ngy 22/6/1993 - Ngh nh 12CP ra ngy 26/11/1995 - B lut Lao ng nc CHXHCN Vit Nam chng 12