浅谈社会保障基金的保值和增值问题  

A Brief Discussion on the Issues of Preserving and Appreciating the Value of Social Security Funds

作　　者：邓永辉[1] 李子涵 DENG Yonghui;LI Zihan(School of Finance and Public Administration,Harbin University of Commerce,Harbin 150000,China)

机构地区：[1]哈尔滨商业大学财政与公共管理学院,黑龙江哈尔滨150000

出　　处：《商业观察》2025年第11期51-54,共4页BUSINESS OBSERVATION

基　　金：2024年度黑龙江省高等教育教学改革研究重点项目(SJGZB2024163);2024年黑龙江省教育科学规划课题(GJB1424244);黑龙江省高等教育学会高等教育研究课题(23GJYBJ046)。

摘　　要：当前,随着我国人口老龄化加剧,人口结构和经济发展不平衡,社保基金支出压力日益增大。2006年,国家通过了《关于构建社会主义和谐社会若干重大问题的决定》,提出了中国到2020年建成基本养老保险体系的目标。鉴于我国社保基金现有的积累程度,很难实现其保值增值速度,在这样的背景下,国家社保基金作为社保支出的补充面临保值增值的压力也在变大。文章立足于分析社保基金增值保值的必要性,分析了这些问题产生的原因:第一,基金收入与支出之间存在巨大的差异;根据其资金来源,可分为四种类型,即企业缴费,职工个人缴费,国家财政补贴,以及投资增值收益。第二,资本运营效率不高,中国的社会保障基金在进行资本投资时,由于缺乏实际操作经验,很难加速其投资与资产的保值增值。因此,构建社会主义和谐社会,必须充分发挥社会保障基金的作用。Currently,with the intensification of population aging and the imbalance in population structure,coupled with uneven economic development,the pressure on the expenditure of social security funds is growing.In 2006,China adopted a Decision on Major Issues in building a Harmonious Socialist Society,which proposed the goal of establishing a basic pension insurance system in China by 2020.Given the current accumulation level of China's social security fund,it is difficult to achieve the speed of maintaining and increasing its value.In this context,the national social security fund,as a supplement to social security expenditures,is also facing increased pressure to maintain and increase its value.This article is based on analyzing the necessity of increasing and maintaining the value of social security fund and analyzes the causes of these issues.First,there is a significant difference between fund income and expenditure.According to the sources of funds,it can be divided into four types,namely,enterprise contributions,individual employee contributions,state fiscal subsidies,and investment income from value appreciation.Second,the efficiency of capital operations is not high.When investing capital,China's social security fund,due to a lack of practical operational experience,finds it difficult to accelerate the investment and asset value maintenance and appreciation.Therefore,to build a socialist harmonious society,it is essential to fully utilize the role of social security funds.

关 键 词：社保基金 保值 增值 

分 类 号：F842[经济管理—保险]