文档介绍：东北大学MPA专业学位论文摘要基本养老保险个人账户基金投资管理研究摘要做实个人账户后,个人账户基金保值增值就成为保证这--N度是否能够长期可持续性发展的关键问题。如果个人账户基金不能取得较高的运营收益率,将难以实现基本养老保险制度的长效机制。辽宁在试点期间初步建立了个人账户基金运营管理制度,明确了省级社会保险经办机构为个人账户基金运营管理的主体, 在现行政策允许的范围内实现了个人账户基金的保值增值。但辽宁的个人账户基金运营管理还存在以下三个问题:一是个人账户基金治理结构还不明确;二是还没有形成完善的管理模式;三是没有研究确立个人账户基金投资策略:四是缺乏有效的监管机制。本文力图对以上问题进行分析,设计个人账户基金管理模式和治理结构:对管理机构的职责、结构设计、管理决策机制和风险控制机制提出建设性建议;对投资机构、托管机构的选择范围、选择标准、选择程序、评估和更换程序进行全面阐述;针对个人账户基金的特点,研究个人账户基金的投资管理、个人账户基金的会计核算与资产估值、个人账户基金运营的风险控制等方面问题,从而形成一套比较全面的个人账户基金投资运营管理方案,为指导个人账户基金的运营管理提供帮助。关键词:企业养老保险;个人账户基金:投资管理:研究 lI—糸北失擘辩^专业孝位论文 Abstract THE羔NVEST薹G棚oN oF T珏E INVESTMENT MANAGEMENT OF INDIⅥDUAL ACCoUNT FUNDS Abstract After ounts are trulypaid。themaintenance andincreaseofthevalue of individuaI account funds e key point to ensure thesystern todeveloP pemistently inlong account funds cannot get high retum rate,the basicpension system will not survive for a longtime。强aoning Province hastentatively setup operating management system forindividual accounts duringexperiment period,made sure￡bat provincial operating institutionof social insurance jsthe main body of operating management forindividual account funds,the bureaus oflabor andsecurity, are responsible theallowable scope of t policies,the values ofindividual account funds have been maintalned and increased. However,the operating management ofindividual account fundsofLiaoning Province now stillhasthreeproblems: governance structnre ofgndividual account funds is not veryclear;second,prefect management model is notshaped;third,investment strategy ofindividual account funds is not researched andestablished。fourth,supervise systern is notestabHshed. T撼sarticlemanaged toanalyse theabove problems anddesigned amanagement model andgovemance structure ofjndividual account funds;proposed consffuctiveopinions Ontheresponsibilities,structuredesign,policy-making mechanism ofmanagement and riskcontrol mechanism ofmanagement institution;prehensively the selecti