摘要
失业保险基金是失业保险制度发展的物质基础。文章对中国失业保险基金收入、支出、累积结余以及基金投资管理情况进行分析,通过数据研究表明:中国失业保险基金历年收大于支使得失业保险基金累积结余不断增加;目前实行的失业保险基金投资管理方式难以实现基金的保值增值。失业保险制度覆盖人群失衡以及未建立与经济周期相关联的失业保险基金收支调整机制,是中国失业保险基金累积结余过多的重要原因。
The unemployment insurance fund is the material base for the development of the unemployment insurance system.This paper analyzes the revenue, expenditure, fund balance and investment of unemployment insurance fund in China. The data demonstrates： as the revenue is larger than the expenditure for years, the fund balance is increasing;current investment policy cannot assure high return rate. The uneven distribution of unemployment insurance participants and the lack of mechanism to adjust fund revenue and expenditure according to economy cycle are causes of large amount of unemployment insurance fund balance.
出处
《广西经济管理干部学院学报》
2016年第1期7-13,共7页
Journal of GuangXi Cadres College of Economic and Management
基金
教育部人文社会科学重点研究基地重大项目"社会保障精算研究"(11JJD840017)中期研究成果
关键词
失业保险基金
基金收支
累积结余
投资管理
经济周期
Unemployment insurance fund
Revenue and expenditure
Fund balance
Investment
Economy cycle
