我国养老保险基金运营效率分析  

Analysis of Pension Insurance Fund Operation Efficiency in China

作　　者：雷光[1] 崔良峰 陈艳红[1] 汪永忠[1] 仪秀琴[1] 

机构地区：[1]黑龙江八一农垦大学会计学院,大庆163319 [2]齐齐哈尔大学经济管理学院

出　　处：《黑龙江八一农垦大学学报》2016年第3期142-147,共6页journal of heilongjiang bayi agricultural university

基　　金：黑龙江省教育厅科研课题(新型农村养老保险基金保值增值研究:12542176);黑龙江省教育厅课题(盈余管理视角下农村信用社财务风险预警体系构建及应用研究:12542177)

摘　　要：我国步入老龄化社会以来,老年人口数量仍在持续增长,重要影响之一便是加剧了养老保障支出需求规模逐年上升与养老保险基金总规模不足之间的矛盾。因此,将基本养老保险基金进行投资运营实现基金保值增值才是防范养老基金缺口不断拉大的必由之路。为确保基本养老保险基金安全,地方积累的基本养老保险基金大多存于银行或购买国债,同时"统账结合"的运营制度、个人养老保险账户的基金投资收益率偏低以及养老金给付公式过于复杂等问题严重影响了养老保险基金的运营效率,为此只有通过拓宽基金来源渠道缓解收支矛盾、积极发展企业年金计划降低基本养老金替代率、建立多层次社会保险基金监管体系、拓展基金投资渠道建立多层次的养老保险体系以及渐进式延迟退休年龄等措施多措并举,才能有效提高我国养老保险基金的运营效率。Since China entered the aging society,the number of the elderly population was increasing,one of the conflicts was exacerbated by increased pension expenses and insufficient demand for the total size of pension fund each year. Therefore,the only way was to implement the basic pension insurance fund investment operations to achieve fund value,in order to prevent the gap from widening pension fund. To ensure the safety of basic pension insurance fund,the basic pension insurance fund accumulated mostly stored in banks or buy government bonds,while ＂combined with system account＂ operating system,so low fund＇s investment yield of individual pension and so complicated pension payments formula seriously affected the operational efficiency of pension funds. With regards to this,some measures should be taken,like broadening the sources of funds to ease balance of payments contradictions,actively developing enterprise annuity plan to reduce the basic pension replacement rate,establishing of a multi-level social security fund supervision system,expanding fund investment a multi-level channel pension system as well as progressive delaying the retirement age and other measures,in order to effectively improve the operational efficiency of pension funds.

关 键 词：养老保险基金 运营效率 保值增值 

分 类 号：F842.6[经济管理—保险]