【作者】 林克利；

【导师】 章成蓉；

【作者基本信息】 四川大学 ， 会计学， 2005， 硕士

【摘要】 由于人口老龄化趋向及全球经济发展速度趋缓等因素的影响,世界上许多国家面临着日益严峻的养老金财务危机。政府的财政压力越来越大,各国政府纷纷改革现行养老金财务模式。 我国作为一个发展中国家和人口大国,在进行国有企业改革和私有经济成分不断增大的情况下,面临的养老金财务问题更为严峻。因为在基本养老金制度改革之前,养老金支付基本上由政府负担,养老金支出额的增长给政府带来了很大压力。从20世纪80年代开始,我国在各地进行改革试点,目前已建立起了“社会统筹与个人账户”相结合的统一的养老金制度,实行部分积累制的财务模式。尽管这项改革已取得了一些成就,但也存在一些新的问题需要研究,如养老金基金筹资模式的选择,如何加强征收并管理养老金基金,养老金基金如何保值增值,基金管理人的业绩评价等等。这些问题都是我国当前养老金财务改革研究的重点。 笔者选择“我国养老金财务问题研究”这个题目,就是想运用财务理论知识对上述问题进行深入的分析,并表明自己对这些问题的看法,期望能为我国养老金财务改革提供有益的探索。 本文立足于国内外最新研究成果,从我国养老金财务运行的现状出发,分析改革中存在的问题和原因;接着用博弈理论和委托代理理论进一步研究我国养老金基金财务改革中存在的问题,并提出改进的措施:最后分析了完善养老余财务所需要解决的其他问题。在研究中,更多还原

【Abstract】 With the growth of old population, many nations face the increasingly rigorous crisis of pension finance in the world. The public finance pressure of the government is bigger and bigger. A lot of countries reform the current pension finance mode in succession. As a developing country, which has the most people in the earth, Chinese pension finance problem is particularly serious under the condition of carrying on the state-owned business reform and private-owned business enlarged continuously. It is because that, before public pension system is reformed, the public pension is bear by the government basically. So the growth of pension payment brings very big pressure for government.From the 1980s, China began to perform reformation of pension finance, and has already united pension system that social account and personal account combine together at present, practicing the finance mode of part-funding systems. Though our reformation has already obtained the some achievements, it still exists some problems that need researching in the field of pension finance, such as choosing the mode of pension financing, how to strengthen the collection and the management of pension fund, how to insure and to increase the value of pension fund, evaluation of the accomplishment of the fund administrator, etc. All these problems are currently hot points that occurred in our pension reform and need solving. Choosing this topic, writer wants to use theories of pension finance to carry on the thorough analysis about the above-mentioned problem, and shows own viewpoints and expects to provide the beneficialquest for our pension finance reform.This study sets out from a present condition that pension finance circulates, and tries to analyze and to seek the substance of problem and the direction of thinking by using pension economics. Then according to the theory of game and principal-agent, it researches problems and shortages existing in pension finance. Thirdly, it analyzes other related problems that need to resolve in reform. In this study, the writer adopts different ways, such as theoretical arid practical analysis, International comparison, qualitative and quantitative analysis. This text emphasizes the Chinese realities, and reasonably draws lessons from the foreign advanced experience and puts forward to concrete suggestions.In the course of research, this text forms own standpoint. It thinks that we should carry on the analysis behavioral characteristics among government, business enterprise and person, and respectively table proposals, which include proportional adjustment between personal account and social account and controlling financial risks, and etc. Furthermore, it believes that it is the most important things for perfecting our pension accounting to establish its standards and account system as soon as possible.Certainly, the research of pension financial reform has its particularly social economic environment and the system backgrounds, and the collections of information and data exist the certain difficulties, so the careless omission and mistake in text are difficult to be avoided. Many standpoints only are my own opinions, some problems that can’t be controlled, such as the evaluation of financial management, still demand to continue the research. Please each expert and scholar gives me helps. Thanks you!更多还原