20世纪90年代以前，企业和机关事业单位使用相同的退休费制度，1997年国家经 过对城镇企业职工基本养老保险制度改革，建立了统一的基础养老保险管理制度，而机 关事业单位仍然实行原有的退休费制度。随着市场经济的不断发展，机关事业单位养老 保险改革势在必行。2015年1月，国务院下发了《关于机关事业单位工作人员养老保险 制度改革的决定》。机关事业单位养老保险基金的管理、运营、监控等问题是完善机关 事业单位养老保险制度最关键的内容之一。随着养老金并轨改革的逐渐深入，机关事业 单位养老保险并轨后的基金管理问题也面临着巨大的压力，因此加强机关事业单位养老 保险制度并轨后的基金管理研究具有重要意义。 本文首先通过查找资料和实际调研，详细研究了国内外公职人员养老保险基金管理 的研究成果；其次剖析养老保险基金管理相关概念及理论基础；再次以机关事业单位养 老保险基金管理的主要内容为切入点，通过采取问卷调查的调研方法，结合D市机关事 业单位养老保险基金管理现状，深入分析机关事业单位养老保险基金管理目前遇到的配 套制度不健全、养老保险基金管理监管力度不够、养老保险基金运营存在风险、养老保 险基金收支不平衡等问题；最后结合国外有代表性国家的养老保险基金管理的具体经验 和做法，提出通过建立健全配套制度、建立健全养老保险基金监督管理制度、建立健全 养老保险基金运营机制、建立健全养老保险基金收支平衡机制等完善D市机关事业单位 养老保险基金管理的对策。 关键词：机关事业单位；养老保险；基金管理 东北石油大学MBA学位论文 III ResearchontheproblemsandCountermeasuresofendowment insurancefundmanagementingovernmentinstitutionsforDcity ABSTRACT Beforethe1990s,enterprisesandinstitutionsusedthesamepensionsystem.In1997,the stateestablishedaunifiedbasicpensionmanagementsystemthroughthereformofthebasic pensioninsurancesystemforurbanenterpriseemployees,whiletheoriginalpensionsystem wasstillimplementedininstitutions.Withthecontinuousdevelopmentofmarketeconomy,it isimperativetoreformtheendowmentinsuranceofgovernmentinstitutions.InJanuary2015, theStateCouncilissuedthedecisiononthereformoftheendowmentinsurancesystemfor thestaffofgovernmentagenciesandinstitutions.Themanagement,operation,monitoringand otherissuesoftheendowmentinsurancefundofthegovernmentinstitutionsareoneofthe mostcriticalcontentstoimprovetheendowmentinsurancesystemofthegovernment institutions.Withthegradualdeepeningofthereformofthepensionsystem,thefund managementofthecombinedpensionsystemofgovernmentinstitutionsisfacinggreat pressure,soitisofgreatsignificancetostrengthentheresearchonthefundmanagementof thecombinedpensionsystemofgovernmentinstitutions. Firstly,thispaperstudiestheresearchresultsofendowmentinsurancefundmanagement ofpublicofficialsathomeandabroadthroughsearchingmaterialsandpracticalresearch; secondly,itanalyzestherelatedconceptsandtheoreticalbasisofendowmentinsurancefund management;thirdly,ittakesthemaincontentofendowmentinsurancefundmanagementof governmentinstitutionsasthestartingpoint,throughquestionnairesurvey,combinedwithD MunicipalgovernmentinstitutionsThecurrentsituationofthemanagementoftheold insurancefundisanalyzed,andtheproblemsencounteredinthemanagementoftheold insurancefundofthegovernmentinstitutionsareanalyzed,suchastheimperfectsupporting system,theinsufficientsupervisionofthemanagementoftheoldinsurancefund,therisks existingintheoperationoftheoldinsurancefund,andtheimbalanceoftheincomeand expenditureoftheoldinsurancefund.Finally,combiningwiththespecificexperienceand practiceofthemanagementoftheoldinsurancefundoftherepresentativeforeigncountries, thepaperputsforwardThroughtheestablishmentandimprovementofsupportingsystem,the establishmentandimprovementofthesupervisionandmanagementsystemofendowment insurancefund,theestablishmentandimprovementoftheoperationmechanismof endowmentinsurancefund,theestablishmentandimprovementofthebalancemechanismof 东北石油大学MBA学位论文 IV incomeandexpenditureofendowmentinsurancefundandothermeasurestoimprovethe managementofendowmentinsurancefundinDMunicipalgovernmentinstitutions. KeyWords:Institutions；Endowmentinsurance；Fundmanagemen 东北石油大学MBA学位论文 V 目录 学位论文独创性声明..................................................................................................................I 学位论文使用授权声明..............................................................................................................I 摘要.........................................................................................................................................II ABSTRACT..............................................................................................................................III 第1章绪论................................................................................................................................1 1.1选题背景........................................................................................................................1 1.2研究的目的及意义........................................................................................................1 1.2.1研究目的.............................................................................................................1 1.2.2研究意义.............................................................................................................2 1.3国内外相关文献述评....................................................................................................2 1.3.1国外研究现状.....................................................................................................2 1.3.2国内研究现状.....................................................................................................3 1.3.3国内外研究现状评价........................................................................................4 1.4研究内容........................................................................................................................4 1.5研究方法........................................................................................................................5 第2章相关概念和理论基础....................................................................................................6 2.1相关概念........................................................................................................................6 2.1.1机关事业单位.....................................................................................................6 2.1.2基本养老保险.....................................................................................................6 2.1.3养老保险基金.....................................................................................................7 2.1.4养老金替代率.....................................................................................................7 2.2理论基础........................................................................................................................7 2.2.1委托代理理论.....................................................................................................7 2.2.2投资组合理论.....................................................................................................8 2.2.3资本资产定价模型.............................................................................................8 第3章D市机关事业单位养老保险基金管理现状分析........................................................9 3.1D市机关事业单位养老保险制度运行情况................................................................9 3.1.1“原试点”机关事业单位养老保险制度..........................................................9 3.1.2“新国标”机关事业单位养老保险制度........................................................10 3.2D市机关事业单位养老保险基金管理的主要内容..................................................10 东北石油大学MBA学位论文 VI 3.3针对D市机关事业单位养老保险基金管理现状的问卷调查.................................11 3.3.1调查问卷设计目的...........................................................................................11 3.3.2调查问卷对象的确定.......................................................................................11 3.3.3调查问卷结果统计分析...................................................................................12 3.5本章小结