【作者】 赵杰；

【导师】 方雷；

【作者基本信息】 山东大学 ， 公共管理（专业学位）， 2017， 硕士

【摘要】 社会保险基金(以下简称社保基金),是国家依法设立的为失去劳动能力的个体提供基本的物质帮助以维持该成员基本生活的一项特殊性质的公共资金,对于增进民众福祉、维系社会和谐具有无可替代的作用。我国社保基金建立以来,发展迅速。截至2015年末,已覆盖所有应参保人群,基本实现应保尽保,基金滚存结余近6万亿元,保障水平也有了很大提高。另一方面,社保基金滚存结余不断增长的同时,也面临着日益沉重的给付压力,一是由于历史原因形成的养老保险个人账户空账问题,二是人口迅速老龄化导致基金收入开始不能满足支出需要,且缺口部分呈现快速增长趋势。因此,寻找让社保基金有效保值乃至增值的策略,必然是需要任何一个经济体高度重视并持续研究的课题。。本文由保值增值管理角度切入,分析了基金在保值增值管理方面的工作开展情况。正文共分为六个部分。第一部分是绪论,通过对选题背景的阐述,明确了社保基金保值增值管理的意义,并介绍了国内外现有的关于社保基金保值增值管理方面的主要观点和理论。第二部分是理论分析,首先界定了社保基金保值增值管理的相关概念,之后引入了公共利益理论、公共选择理论、投资组合理论作为本文的研究基础。第三部分是提出问题和分析原因,通过选取Y市近年来社保基金保值增值表现为例进行个案分析,阐明了中国社保基金在保值增值管理方面的不足之处,进而研究其产生原因。第四部分是国际经验借鉴,选取美国、澳大利亚、智利、北爱尔兰为例,分析了这几个国家在社保基金保值增值管理方面的特点,总结提炼了其值得借鉴的经验。第五部分是提出解决问题的对策,结合国内经济形势新变化和不断推进的金融改革,针对我国在社保基金保值增值管理方面存在问题及深层次原因,笔者提出了改进社保基金保值增值管理工作的举措,并设计了新的监督管理架构,对于完善现有社保基金保值增值理论,指导实践应用,具有一定建设性意义。第六部分是结语,回顾了本文在理论分析上的特别之处和不足。更多还原

【Abstract】 The social insurance funds(hereinafter referred to as the Social Security Funds),which are special public funds established by the government in accordance with the law to provide financial assistance to the social members who have lost their ability to work and maintaining their basic living,plays an important role in the people’s livelihood security and improvement and social harmony maintainment.Since its inception,the China social insurance funds have been developing rapidly.As of the end of 2015,the China social insurance funds have basically covered the whole population and accumulated up to 6 trillion yuan.On the other hand,as the social insurance funds cumulative balance is growing,the pressure on the social insurance funds prestation is also increasing.One reason is notional individual account due to some historical reasons.The second reason is the rapid population aging led to a growing deficit.Therefore,it is necessary to pay attention to the research of the value maintenance and appreciation of the social insurance funds.From the perspective of the value maintenance and appreciation,this paper analyzes the situation of the value maintenance and appreciation of the social insurance funds management.The text is divided into six parts.Part one is the exordium.Through the background of the topic,the significance of the value maintenance and appreciation of the social insurance funds management is discussed,and the main viewpoints and theories about the value maintenance and appreciation of the social insurance funds at home and abroad are introduced.Part two is theoretical analysis.Firstly,this paper defines the relevant concepts about the value maintenance and appreciation of the social insurance funds,and then introduces the public interest theory,public choice theory and portfolio theory as the research foundation of this paper.Part three is the problem posing and analysis of reasons.Through the analysis of the case of the value maintenance and appreciation of City Y social insurance funds in recent years,this paper points out the deficiencies existing in the value maintenance and appreciation of China social insurance funds management,and then analyzes the reasons of these problems.Part four is the international experience reference.Taking the United States,Australia,Chile,Northern Ireland as some examples,this paper analyzes the characteristics of these countries in the the value maintenance and appreciation of the social insurance funds management,and summarizes the experiences which are worth of learning.Part five is to put forward some countermeasures to deal with these problems.Combined with the new changes in the domestic economic situation and continuous financial reform,aiming at the present problems and the profound reasons in the value maintenance and appreciation of the social insurance funds,the author puts forward some countermeasures to improve the value maintenance and appreciation of the social insurance funds management,and designs new supervision and management framework,which are constructive to improve the existing theories and practice of the value maintenance and appreciation of the social insurance funds.Part six is the conclusion,which reviews the special points and deficiencies in the study of the value maintenance and appreciation of the social insurance funds management.更多还原