摘要
采用财务分析模型,以货币价值理论为基础,对《基本养老保险基金投资管理办法》影响基本养老保险基金投资收益的效应进行了系统的实证分析。研究表明,在将基本养老保险基金进行多元化投资后,分别按照全国社会保障基金过去十年的投资收益水平和2015年的收益水平之下来测度,基本养老保险基金15年的投资收益是非常可观的。因此,若要让该政策发挥最大效力,首先应做实个人账户,其次应引入更多DC计划的养老金计划。
Based on the theory of monetary value is introduced, theoretical analysis and financial analysis models were used to make a systematic and empirical analysis about the policy’s effect which will influence the insurance policy of pension fund. After the basic diversified investment of pension fund, according to the national social security fund over the past ten years, the level of investment income and the level of income in 2015, the investment income of basic pension funds are lucrative. In order to make the policy exert its effort, the replenishing of individual account should be considered, and more defined contribution plans should also be introduced.
作者
郝利杰
张晨寒
HAO Li-jie;ZHANG Chen-han(San Quan College, Xinxiang Medical College, Xinxiang 453003, China;College of Social Enterprises, Henan Normal University,Xinxiang 453007, China)
出处
《唐山师范学院学报》
2017年第1期123-127,共5页
Journal of Tangshan Normal University
关键词
收益
财务分析
个人账户
基本养老保险
benefit
financial analysis
personal account
basic pension
