黑龙江养老保险基金运营策略研究

发布时间：2018-10-05 20:07

【摘要】：银发浪潮正席卷全球，依据联合国社会进入老龄化衡量标准，黑龙江已在2005年进入老年社会，并且老龄化的发展趋势明显。人口老龄化势必对黑龙江养老保险制度造成巨大压力，加之黑龙江已经做实养老保险个人账户，意味着未来的养老基金账户会有大规模的资金积累，如何应对当下养老金基金缺口，如何管理未来巨额基金结余，如何让基金保值增值，是我们无法回避而必须面对的问题。养老保险基金的投资运营可以保证基金的保值，甚至实现基金的增值，可从黑龙江养老保险基金投资运营的现状看，存在诸多问题，严重地影响基金投资运营的绩效，因此，研究基金的投资运营问题显得尤为重要。首先，从概念上对养老保险基金投资运营进行了界定，分析了国内外养老基金运营现状，提出本论文的研究内容及方法。其次，分别从基金的规模、基金的收支管理和基金的投资运营三方面，分析目前黑龙江养老保险基金投资运营现状，深入剖析了制约投资运营的因素，提出基金运营中存在的问题症结。并对国际几个典型的国家养老保险基金投资运营情况进行了比较研究，通过对基金投资运营发展趋势的分析，提出黑龙江养老保险基金投资运营可借鉴的经验。结合黑龙江省情，运用决策系统理论对养老保险基金的投资运营问题进行分析，从宏观、微观和决策选择三个决策步骤来提高基金运营效率，其中，在决策选择阶段运用现代投资理论分析并设计了适合黑龙江养老基金的投资组合方案。最后，从养老保险基金监管角度提出黑龙江基金运营监管措施，并借鉴内部控制理论充实基金监管内容，提高监管效率。
[Abstract]:The wave of silver hair is sweeping the whole world. According to the standard of the aging of the United Nations, Heilongjiang has entered the old society in 2005, and the trend of aging is obvious. The aging of the population is bound to cause tremendous pressure on the pension insurance system in Heilongjiang. In addition, Heilongjiang has already established individual accounts for old-age insurance, which means that there will be a large-scale accumulation of funds in the future pension fund accounts. How to deal with the current pension fund gap, how to manage the future huge fund balance, how to maintain and increase the value of the fund, is an unavoidable problem we must face. The investment and operation of the pension insurance fund can guarantee the preservation of the value of the fund, and even realize the appreciation of the fund. From the present situation of the investment and operation of Heilongjiang pension insurance fund, there are many problems, which seriously affect the performance of the fund's investment and operation. It is very important to study the investment and operation of the fund. Firstly, it defines the investment and operation of endowment insurance fund, analyzes the present situation of pension fund operation at home and abroad, and puts forward the research contents and methods of this paper. Secondly, from the three aspects of fund size, fund income and expenditure management and fund investment operation, the paper analyzes the present investment and operation status of Heilongjiang endowment insurance fund, and deeply analyzes the factors restricting the investment operation. This paper puts forward the crux of the problems in fund operation. This paper also makes a comparative study on the investment and operation of several typical national pension funds in the world, and puts forward the experience that can be used for reference in the investment and operation of Heilongjiang pension insurance funds through the analysis of the development trend of the investment and operation of the funds. According to the situation of Heilongjiang Province, this paper analyzes the investment and operation problems of pension insurance fund by using the theory of decision system, and improves the efficiency of fund operation from three decision-making steps: macro, micro and decision. In the decision-making stage, the paper analyzes and designs the investment portfolio scheme suitable for Heilongjiang pension fund by using modern investment theory. Finally, from the angle of pension insurance fund supervision, the paper puts forward the measures of Heilongjiang fund operation supervision, and uses internal control theory to enrich the fund supervision content and improve the supervision efficiency.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67

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