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从1992年《县级农村社会养老保险基本方案(试行)》推出,到2009年《国务院关于开展新型农村社会养老保险试点的指导意见》出台,农村社会养老保险制度在改革中不断推进。其中,提高基金保值增值能力是改革中的重要方面,该问题的解决有助于提高参保率,保证养老保险金的正常给付。本文旨在现行制度基础上,融合商业保险与社会保险的特点,对农村社会养老保险个人账户的管理模式进行创新,从而实现基金的低风险保值增值。
From the introduction of the “Basic Plan for Rural Social Endowment Insurance in County-level (Trial)” in 1992 to the promulgation of the “State Council’s Guiding Opinion on Piloting New-type Rural Social Endowment Insurance” in 2009, the rural social endowment insurance system has been continuously promoted in the reform. Among them, improving the ability of the fund to preserve and increase value is an important aspect of the reform. The resolution of this issue will help to increase the rate of insured persons and ensure the normal payment of pension insurance benefits. On the basis of the current system, this article aims to integrate the characteristics of commercial insurance with social insurance and innovate the management mode of individual accounts in rural social endowment insurance so as to realize the low-risk value preservation and increment of the fund.