养老保险基金财务分析体系的重构  

Reconstructe the financial analysis system of pension fund

作　　者：林姗姗[1] 

机构地区：[1]福建师范大学,福建350007

出　　处：《上海市经济管理干部学院学报》2006年第6期51-57,共7页Journal of Shanghai Economic Management College

摘　　要：作为社会保障体系或制度的重要组成部分,养老保险基金财务分析体系健全与否,对整个养老保险基金的运行、评估、反馈产生重要影响。本文在分析这一体系的现状之后,侧重分析了我国现行养老保险基金财务分析体系的缺失,在此基础上对我国养老保险基金财务分析体系的重构提出建议。As an important part of the social security system, the financial analysis system of pension fund make a notable impact to handle and feedback of the pension fund. The article analyzes the deficiencies in financial analysis system of pension fund in China, proposes several suggestions for reconstructing the financial analysis system of pension fund with the base of the analyse.

关 键 词：养老保险基金 财务分析 构建 

分 类 号：F830.91[经济管理—金融学]