呼和浩特铁路局企业年金投资风险管理研究

发布时间：2018-12-07 18:58

【摘要】：我国企业实行企业年金制其实是对养老保险的衍生和补充,本质上是一种补充性质的养老保险制度。在发展中国家的背景下,光靠基本养老保险一项支柱难以应对日益严重的老龄化趋势,这也是非常困难的养老问题,所以建立补充养老保险制度,进入市场投资操作是很具有现实意义的一件事情。但是,企业年金制度在我国起步较晚,资本市场不发达,所以风险与机遇并存,而企业年金基金的风险主要来自于投资工具本身和管理角度。按照我国的《企业年金试行办法》和《企业年金基金管理办法》具体规定,在中国企业年金的管理使用信托模型,既允许选择年金理事会内部委托也允许外部法人受托管理模式。2009年根据铁道部的要求,铁路局建立企业补充养老保险制度内部管理模式。铁路企业年金理事会作为受托人,承担受托人和受益人的信任,同时必须确保铁路企业年金基金的安全,价值增值的责任和履行委托管理的责任。因此,有效识别、预防、解决投资风险在铁路企业年金基金的操作过程中,确保铁路企业年金基金的安全,是铁路系统年金理事会受托责任面临的最重要的一个问题的管理过程,是铁路企业年金理事做的最重要工作。铁路养老保险的第二支柱-铁路企业年金,是退休铁路职工尤其是对内蒙古地区的经济发展落后的地区职工,呼和浩特铁路局企业年金是一种有效的补充养老金。本文在企业投资风险控制理论的基础上,试图找出呼和浩特铁路局企业年金风险原因的存在,完善呼和浩特铁路局企业年金投资风险的控制机制。一是改善投资组合技术从投资风险控制工具的角度;二是呼和浩特铁路局要选择一个合理的监管模式从呼和浩特铁路局企业年金投资管理风险控制的角度;三是从呼和浩特铁路局企业年金基金的发展趋势角度完善呼和浩特铁路局企业年金补偿机制;四是从呼和浩特铁路局企业年金基金的人力资源配置角度运用新技术和培养人才;五是从呼和浩特铁路局企业年金基金的信息化发展角度建立呼和浩特铁路局企业年金信息平台。
[Abstract]:In fact, the enterprise annuity system in our country is the derivation and supplement of endowment insurance, which is essentially a supplementary endowment insurance system. In the context of developing countries, it is difficult to cope with the growing trend of aging by relying solely on one pillar of basic old-age insurance, which is also a very difficult problem for the aged. Therefore, the establishment of a supplementary pension insurance system, Entering the market investment operation is a matter of great practical significance. However, the enterprise annuity system starts late in our country, the capital market is not developed, so the risk and opportunity coexist, and the risk of the enterprise pension fund mainly comes from the investment tool itself and the management angle. In accordance with the detailed provisions of the "pilot measures on Enterprise annuity" and the "measures on the Administration of Enterprise Pension funds" in China, the trust model for the management of enterprise annuity in China is used. In 2009, according to the request of the Ministry of Railways, the railway bureau established the internal management mode of supplementary pension insurance system. As a trustee, the railway enterprise annuity council is responsible for the trust of the trustee and the beneficiary. At the same time, it must ensure the safety of the railway enterprise pension fund, the responsibility of increasing the value and the responsibility of performing the entrustment management. Therefore, to effectively identify, prevent and solve investment risks in the operation of railway enterprise pension fund, ensure the safety of railway enterprise pension fund, It is the management process of the most important problem faced by the railway annuity board and the most important work done by the railway annuity director. The second pillar of railway old-age insurance, railway enterprise annuity, is an effective supplementary pension for retired railway staff and workers, especially for the backward regional workers in economic development of Inner Mongolia. Based on the theory of enterprise investment risk control, this paper tries to find out the reason of enterprise annuity risk in Hohhot Railway Bureau, and perfect the control mechanism of enterprise annuity investment risk of Hohhot Railway Bureau. One is to improve investment portfolio technology from the perspective of investment risk control tools, the other is to select a reasonable supervision model from the perspective of investment management risk control of enterprise annuity of Hohhot railway bureau. The third is to perfect the compensation mechanism of the enterprise annuity of Hohhot Railway Bureau from the point of view of the development trend of the enterprise annuity fund of Hohhot Railway Bureau, the fourth is to apply new technology and train talents from the angle of human resource allocation of the enterprise annuity fund of Hohhot Railway Bureau. Fifth, the information platform of enterprise annuity of Hohhot Railway Bureau is established from the angle of information development of enterprise annuity fund of Hohhot Railway Bureau.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F532.6;F530.68

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