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依据养老基金投资的目标、风险收益偏好、投资范围和投资工具限制,通过运用、发展经典投资组合绩效评价理论方法,可以探索养老保险基金投资绩效评价一般理论方法。运用风险调整收益的绩效评价方法,对全国社会保障基金、基本养老保险基金、个人账户基金、企业年金基金、职业年金基金、商业养老保险基金及其投资管理机构和任一单个养老基金投资组合的风险调整收益进行衡量、比较、评价,是检验养老基金投资制度与市场运行的有效性的基础。
According to the goal of pension fund investment, the preference of risk and return, the scope of investment and the limitation of investment tools, we can explore the general theories and methods of pension fund performance evaluation by applying and developing the theory of performance evaluation of classic portfolio. Using the method of performance evaluation of risk-adjusted returns, the investment portfolio of the national social security fund, basic pension insurance fund, individual account fund, enterprise annuity fund, occupational annuity fund, commercial pension insurance fund, its investment management agency and any single pension fund The measurement, comparison and evaluation of risk-adjusted returns are the basis for testing the effectiveness of the pension fund investment system and market operation.