保险学-中国养老保险基金的风险及防范对策.docx

中国养老保险基金的风险及防范对策 【摘要】作为我国社保基金中的重要组成部分，养老保险基金承担我国践行“老有所养，幼有所依”的社会治理理念的艰巨任务，一直以来，关于其现状及未来发展备受瞩目。本文将通过时间轴回顾其发展历程，由其收支制度、结余资金、统筹层次等角度出发，论述目前我国养老保险基金个人账户空账、资金贬值、债务隐性等问题，通过文献研究、借鉴国际先进经验及典型案例参考，比较分析，博采众长，从实际出发，从而对症下药，提出包括统筹层次上升、财政专户结余资金放宽投资渠道、延迟退休等符合国情的防范对策，为我国在当前乃至未来严峻的养老形势下，打赢养老攻坚战建言献策。 【关键词】增值保值；中央统筹；历史欠账；全国社会保障基金；现收现付  Risks and Preventive Countermeasures of Endowment Insurance funds in China [Abstract] As an important part of social insurance fund, Chinese old-age insurance fund undertakes the arduous task of implementing the social governance concept of a sense of security for the elderly and a support for the young. For a long time, its current situation and future development have attracted much attention.?This paper will review the course of its development through the timeline, and from the point of view of its income and expenditure system, surplus funds, and the level of overall planning, this paper discusses the problems existing in Chinas old-age insurance funds, such as individual empty account, difficulty in maintaining the value of the fund, hidden debt and so on. through literature research, drawing lessons from international advanced experience and typical case reference, comparative analysis, learn from others, proceed from reality, so as to prescribe the right remedy to the case.?This paper puts forward some countermeasures in line with the national conditions, including the rise of the overall planning level, the relaxation of investment channels and the postponement of retirement, so as to make suggestions and suggestions for our country to win the old-age war under the severe pension situation at present and even in the future. [Keywords] Increase and maintain value Central overall planning Historical arrears National Social Security Fund Pay-as-you-go 目 录 TOC \o 1-3 \h \z \u 1.前言 1 2.中国养老保险基金概况及发展历程 2 2.1 中国养老保险基金概况 2 2.1.1 当前我国养老保险基金概况 2 2.1.2 中国养老保险基金继续发展缘由 3 2.2 时代旅途中的中国养老保险基金 5 3.中国养老保险基金所有风险分析 8 3.1养老保险基金统筹层次