基本养老保险个人账户基金投资管理研究-公共管理专业论文.docxVIP

东北大学MPA专业学位论文 东北大学MPA专业学位论文 摘要 基本养老保险个人账户基金 投资管理研究 摘要 做实个人账户后，个人账户基金保值增值就成为保证这--N度是否能够长期 可持续性发展的关键问题。如果个人账户基金不能取得较高的运营收益率，将难 以实现基本养老保险制度的长效机制。辽宁在试点期间初步建立了个人账户基金 运营管理制度，明确了省级社会保险经办机构为个人账户基金运营管理的主体， 在现行政策允许的范围内实现了个人账户基金的保值增值。但辽宁的个人账户基 金运营管理还存在以下三个问题：一是个人账户基金治理结构还不明确；二是还 没有形成完善的管理模式；三是没有研究确立个人账户基金投资策略：四是缺乏 有效的监管机制。 本文力图对以上问题进行分析，设计个人账户基金管理模式和治理结构：对 管理机构的职责、结构设计、管理决策机制和风险控制机制提出建设性建议；对 投资机构、托管机构的选择范围、选择标准、选择程序、评估和更换程序进行全 面阐述；针对个人账户基金的特点，研究个人账户基金的投资管理、个人账户基 金的会计核算与资产估值、个人账户基金运营的风险控制等方面问题，从而形成 一套比较全面的个人账户基金投资运营管理方案，为指导个人账户基金的运营管 理提供帮助。 关键词：企业养老保险；个人账户基金：投资管理：研究 lI— 糸北失擘辩^专业孝位论文 糸北失擘辩^专业孝位论文 Abstract THE羔NVEST薹G棚oN oF T珏E INVESTMENT MANAGEMENT OF INDIⅥDUAL ACCoUNT FUNDS Abstract After individua薹accounts are truly paid。the maintenance and increase of the value of individuaI account funds become key point to ensure the systern to develoP pemistently in long term．If individual account funds cannot get high retum rate,the basic pension system will not survive for a long time。强aoning Province has tentatively set up operating management system for individual accounts during experiment period，made sure￡bat provincial operating institution of social insurance js the main body of operating management for individual account funds，the bureaus of labor and security, finance．audit are responsible for supervision．Wilhin the allowable scope of CUlTCnt policies，the values of individual account funds have been maintalned and increased． However,the operating management of individual account funds of Liaoning Province now still has three problems：first．the governance structnre of gndividual account funds is not very clear；second,prefect management model is not shaped；third，investment strategy of individual account funds is not researched and established。fourth，supervise systern is not estabHshed． T撼s article managed to analyse the above problems and designed a management model and govemance structure of jndividual account funds；proposed consffuctive opinions On the responsibilities，structur