【作者】 韦樟清；

【导师】 苏振芳；

【作者基本信息】 福建师范大学 ， 社会学， 2004， 硕士

【摘要】 当前，我国养老保险制度采取的是社会统筹与个人账户相结合的部分积累式的模式，其中社会统筹采取现收现付制，个人账户实行基金制度。这种制度安排的目的是既要保存现收现付制的再分配功能，克服现收现付制无力面对人口老龄化的弱点，又要发挥个人账户对个人责任心的培养和对效率的刺激作用。 但由于政府对社会保障体制的转轨成本始终采取模糊回避的态度，统账结合实行混账管理，使得个人账户基金在产权受限的情况下被政府挪用、挤占，成为政府用于支付离退休养老金的资金来源。个人账户的“空账”运行已严重威胁到社会保障制度的运行基础，严重违背了设立个人账户的初衷。为此，必须变空账为实账，实行分账管理，为实现个人账户基金保值增值创造条件，但个人账户基金需要的是可产生收益的资产而不仅仅是大量的现金，需要的是保证个人账户基金的保值增值，为此，在实现个人账户实账运行的基础上，必须转变个人账户基金的管理模式，探索委托式管理方式，同时，面对个人账户基金失衡的风险，必须加强基金的投资运营，防范投资风险。更多还原

【Abstract】 At present, the basic pension insurance adopted in China is the part accumulating type that integrates social pooling with individual account. The social pooling takes the pay as you go, and the personal account implements the funding scheme. The purpose is to keep the reallocating function of the pay as you go and to overcome the pressure of aging population, and also to give way to the cultivation of the right personal sense of responsibility and the inspiring function on efficiency.However, because the government takes the obscure attitude to the transition cost of the social security system all the time, the individual account fund is diverted and tied up by the government in the situations that the individual property right is limited, and the government makes it be the capital source of paying retired pension. The "empty account" of the individual account has already threatened the social security system seriously and has violated the original intention of setting up individual account seriously. For this reason, we must turn the "empty account" into the "real account", divide accounts to manage, and create the conditions to realize the fund value of the individual account preserved and appreciated. But what the individual account fund needs is not merely a large number of cashes but the assets producing the value, Consequently, on the basis of realizing the real account of individual account to operate, we must change the management mode of the individual account fund explore the trusting management style, meanwhile, in the face of the risk that the individual account fund is out-of-balance, we must strengthen theinvestment of the fund and take precautions against the investment risk.更多还原