中国企业年金投资的资产配置和绩效分析

发布时间：2018-04-19 14:05

本文选题：企业年金 + 投资收益　；参考：《复旦大学》2013年硕士论文

【摘要】：当前,我国养老保障体系主要有三大支柱：公共养老保险、个人储蓄性养老保险和企业年金。以目前的趋势看,我国政府不断降低基本养老保险的替代率,以减轻政府的财政支出压力。因此积极发展企业年金制度,使企业年金的体制充分发挥养老保障的支柱作用,成为必然趋势。本文通过分析我国企业年金在投资运作中的具体情况,综合考虑目前我国企业年金投资的原则、制度框架和工具等因素,以现实为背景,通过对我国企业年金在投资工具选择上所获得总体收益的实证分析,比较年金账户和基金账户投资收益及资产配置的差别,在上述定量分析与定性分析的基础上,探讨企业年金如何在资本市场上实现更为有效的资本配置,提高资本运用力和风险控制,最终提升资本收益水平。
[Abstract]:At present, there are three main pillars of the old-age security system in China: public old-age insurance, personal saving old-age insurance and enterprise annuity.According to the current trend, our government has been reducing the replacement rate of basic old-age insurance in order to alleviate the pressure of government expenditure.Therefore, it is an inevitable trend to actively develop the enterprise annuity system and make the enterprise annuity system give full play to the supporting role of old-age security.Based on the analysis of the specific situation of enterprise annuity investment in our country, this paper synthetically considers the principles, institutional framework and tools of enterprise annuity investment in our country, and takes the reality as the background.Based on the empirical analysis of the total income obtained from the choice of investment tools in China's enterprise annuity, this paper compares the difference of investment income and asset allocation between the annuity account and the fund account, and on the basis of the above quantitative and qualitative analysis,This paper discusses how to realize more effective capital allocation in the capital market, how to improve the capital utilization and risk control, and finally raise the level of capital income.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.48

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