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为取得相对安全、高效的投资收益,社会保险基金需要采取组合投资的方式。债券在社会保险基金投资组合中所占的比重较大,一般占投资资金的50％左右。由于债券具有稳定、收益较高和风险小等特点,许多国家对社会保险基金投资债券的比重规定了最低限制。如日本规定不低于50％。 债券是一种借款凭证,是由政府机构、金融机构、公司等为筹措资金发行,载明票面金融、定期还本付息,表明债权、债务关系的一种有价
To obtain a relatively safe and efficient return on investment, social insurance funds need to take a portfolio investment approach. Bonds in the social insurance fund portfolio accounted for a larger proportion, generally accounting for about 50% of investment funds. Due to the characteristics of bonds, such as stability, high yield and low risk, many countries have set a minimum limit on the proportion of bonds invested by social insurance funds. Such as Japan’s provisions of not less than 50%. Bonds are a kind of borrowing vouchers. They are issued by government agencies, financial institutions, companies, etc. to raise funds, specify face-to-face finances, and pay debt regularly. This shows that the claims and debts are valued