联系我们

论文查询结果	返回搜索

论文编号：	7946
作者编号：	2120112824
上传时间：	2015/12/8 21:50:27
中文题目：	我国基本养老保险基金投资渠道及收益分配的研究
英文题目：	The research of basic old-age insurance fund investment channel and income distribution in China
指导老师：	张晓农
中文关键字：	基本养老保险基金；个人账户；投资渠道；投资模式
英文关键字：	primary endowment insurance fund；Individual account；Investment channels；Investment patterns
中文摘要：	近年来，老龄化社会的逐步到来将使得我国基本养老保险的支付规模越来越大，而基本养老保险基金又因长期通货膨胀而大幅贬值缩水，所以未来基本养老保险的支付缺口将持续扩大。长期以来，在基本养老保险基金管理方面，我国过分强调其基金管理的安全性，规定该项基金只能存入银行或购买国家债券，异常低的投资收益率无疑会导致该项基金的整体大幅贬值。国外大量资料研究表明，当基金总体规模较大时，只有通过多元化的投资运营，才能获取更高的投资收益，并进一步实现其保值增值。所以，如何通过多元化的投资运营拓宽我国基本养老保险基金的投资渠道，取得可观的投资收益，实现基本养老保险基金的保值增值，成为亟待研究解决的问题。 与此同时，随着参保职工理财观念的成熟度逐渐提升，个人账户基金的保值增值需求也日益强烈。由于历史原因，我国个人账户基本一直空账运行，每年以同期银行存款利率作为记账利率计息，使得个人账户基金一直处于贬值状态。由于参保职工将来的退休待遇与个人账户基金密切相关，所以如何使个人账户保值增值，是每一名参保职工十分关切的问题。 本文以我国基本养老保险投资渠道及投资收益分配作为研究对象，从拓宽基本养老保险基金的投资渠道入手，提高基金投资收益，在此研究基础上提出了个人账户投资模式，使得个人账户也分得应有的投资收益，保证了在做大投资收益这块“蛋糕”的同时同样强调对其的合理分配。以国内现行的制度背景为依据，本文通过对国内外养老金投资运营模式和实践经验的系统梳理，并在详细介绍国内外现有投资运营模式的基础上，提出了进一步拓宽我国基本养老保险基金投资渠道，优化投资流程，提高投资效率和投资收益的观点；随着研究的深入，提出了在做实个人账户的基础上的个人账户投资模式，并从投资模式建立理论基础、模式的实践和投资模式的保障措施等方面详尽论述了该模式的可行性。
英文摘要：	Along with our country gradually comes to the aging society, the balance of basic endowment insurance fund faces substantial depreciation because of the inflation. Therefore the pay gap of pension becomes bigger and bigger as well as the value problem of pension is increasingly prominent. For a long time, as our country regulates that basic pension fund balance can only be deposited in the bank or buy government bonds. This leads to the extremely low-level of national basic pension fund investment rate and the substantial depreciation of pension balance. Visibly, we take too much emphasis on the safety of fund balance in the basic old-age insurance fund management. The recent research shows that, in order to solve the issue of massive fund balance, we can diversify the investment operations to obtain investment income, guarantee fund increment, in the end through the investment return on investment to bridge the gap in the future pension payments. Therefore, how to broaden the investment channel of primary endowment insurance, diversify investment operation to obtain investment income should be studied and solved. At the same time, with the augmentation of the personal financial concept and consciousness, the value demand of the personal account becomes increasingly strong. Due to historical reasons, our country’s personal account has been run empty. Every year individual account basically use the bank deposit rate of the same period as the bookkeeping interest at a pre-determined rate, this makes the individual account fund has been in a state of depreciation. Because of the future retirement-payment of employee is closely related to the personal account, therefore how to value individual account is a protect that every worker concerning very much. this paper regards the basic endowment insurance investment channel and income distribution in China as the research object, from the perspective of broadening the basic old-age insurance fund investment channels and improving investment returns. Therefore this paper puts forward the personal account investment mode. This mode makes the individual account of the investment income share, guarantees the doing big investment gains this "cake" at the same time, reasonable distribution of cake. This Article systematically combs the pension investment operation mode and practice experience from home and abroad, according to our country's current national conditions, combined with the existing investment operation mode at home and abroad, we puts forward that we should further widen the channel of the endowment insurance in our country, optimize the investment process, improve the efficiency of investment and investment income. With the deepening of the research, this paper puts forward that,on the basis of personal old-age pension accounts of individual account investment model, and from the practice of model to establish theoretical basis as well as the investment mode of safeguard measures detailed discusses the feasibility of the model.
查看全文：	预览  下载(下载需要进行登录)