【作者】 刘立刚；

【导师】 邓大松；

【作者基本信息】 武汉大学 ， 社会保障， 2004， 硕士

【摘要】 当前，世界各国的社会保障制度都不同程度的面临着人口老龄化的冲击，为了防止社会保障基金出现支付危机，各国都在着手进行社会保障制度的变革。解决社会保障问题需从两方面入手，一是根据国情进行社会保障制度模式的选择；二是制度模式具体化为可实际操作的社保基金投资运营的体制，二者缺一不可。从目前情况看，我国的制度模式已基本确立，我国在1997年7月由国务院颁布了《关于建立统一的企业职工基本养老保险制度的决定》，其中明确提出了要建立“统帐结合，部分积累”的社会保障制度模式，但局部问题尚待完善。而对社会保障基金投资运营体制的研究，投资运营规则的制定则刚刚开始，其与当前的制度模式还很不匹配，这严重制约了我国社会保障政策目标的实现，本文在研究我国现有的制度模式及未来的改革方向的基础之上，提出了新时期我国社会保障基金投资营运体制的新思路：依据安全性、收益性、流动性和社会效益性原则，通过优化投资管理模式，优选投资工具，构建投资风险监控体系，建立一个效率优先的社会保障基金投资营运体制，以贯彻我国社会保障制度的制度目标，确保社会保障基金正常运转。 本文第一章介绍了社会保障基金的一般理论并且对社会保障基金投资运营和管理做了理论和现实的分析。第二章通过比较和分析国际社会保障基金投资营运体制的四种模式，即欧美模式、拉美模式、新加坡模式和东欧转轨国家模式，总结出国际社会保障基金投资运营体制的特点及发展趋势；并指出了对我国完善我国社会保障基金投资运营体制的借鉴意义。第三章介绍了我国社会保障基金管理体制和投资营运体制现状，并对存在问题及问题出现的原因进行了分析。第四章详细阐述了完善我国社会保障基金投资营运体制的总体思路和原则，然后分三节分别提出了对我国社会保障投资营运模式，投资工具，投资风险监控体系的改革建议。更多还原

【Abstract】 A large variety of developed and developing countries is facing the problems caused by the progressive aging of the populations, which impose a challenge to its’ social security system, in order to invade the existing or will-existing payment crisis of the social security fund. To achieve the success of social security reform, we need do well with the two problems as follows: the first is the choice to the social security system model; the second is turning this system into the feasible rules, the two sides are both indispensable. Nowadays, our system models have been mostly fixed, State Council Decision #26 of 1997 established the unified pension system include both mandatory funded individual accounts and a social insurance scheme. But, some trivial problems still needing improving. At the same time, the research about the system of the social security fund investing was just begun a short time, so it doesn’t match with the model of social security to some extent. This problem restricts the effect of policy target seriously. Basing on the present system model and the prediction to the reform direction, I bring forward the new thought about the system of the state social security fund investing as the following: According to the principles of security, profitability, mobility and social efficiency, efficiency-oriented system of social security funds investment operation is needed through the way of optimizing the investment operational patterns, investment tools, and establishing a supervising system of investment risks, implementing the system goal and ensure the fund’s operating normally.Chapter I introduces some general theories on social security funds, as well as a theoretical and practical analysis about the system of the state social security funds investing and management. Chapter II compares and analyzes the difference the four patterns about the system of the international social security funds investing, that is Europe-America pattern, Latin America pattern, Singapore pattern and East-Europe reformation pattern, summarize the characteristic and trend towards the system of the international social security funds investing, and point out the effect on the state socialsecurity funds investing reformation. Chapter III gives an account of the present situation of China’s management and investment operation system of social security, thus giving an analysis towards the existing problems and the reason. Chapter IV deals with the general idea and principles in optimizing the investment and operational system of social security funds and puts forward some suggestions of reforming the investment operational patterns, investment tools and risk supervision.更多还原