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社会保险是中国社会保障体系的主体,而养老保险又是社会保险的核心。养老制度涉及面最广,关系到每一个人的老年生活,养老保险支出占各项社会保障支出的比重在2/3左右,解决好养老问题是完善中国社会保障体系的重中之重。中国于20世纪90年代中期建立了社会统筹和个人账户相结合的基本养老保险制度。制度建立的初期,由于转制成本未能妥善解决,又要力保当期养老金支付,不得已大量透支本应用于积累的个人账户基金。2000年以后,国家在东北三省开展做实个人账户试点,随后试点范围不断扩大。近期,中央又提出在全国范围内普遍推开做实个人账户,这意味着个人账户基金规模将快速扩大,开展个人账户基金市场化投资运营的条件基本成熟。理顺个人账户基金的投资管理体制,是开展个人账户基金投资运营的重要内容。
Social insurance is the main body of China’s social security system, while pension insurance is the core of social insurance. Pension system involves the most extensive, related to each of the elderly life, pension insurance expenditure accounted for the proportion of all social security spending in about 2/3, to solve the problem of supporting the elderly is to improve the social security system in China the most important. In the mid-1990s, China established a basic old-age insurance system that combines social pooling with individual accounts. The initial establishment of the system, due to the cost of restructuring failed to properly solve, but also to ensure the current pension payments, a large number of overdraft have been forced to accumulate personal account funds. After 2000, the state conducted pilot projects of real personal accounts in the three northeastern provinces, and the scope of the pilot projects continued to expand. Recently, the Central Government has also proposed to widen the implementation of personal accounts across the country. This means that the scale of personal account funds will rapidly expand and the conditions for conducting market-oriented investment and operation of individual account funds will be basically mature. To rationalize the investment management system of individual account funds is an important part of carrying out the investment and operation of individual account funds.