目 录
Ⅰ 原 理 篇
第一章 社会保障与社会保障基金 ·····································································2
第一节 社会保障的缘起与发展 ·····························································2
第二节 社会保障基金和社会保障的关系与定位 ········································3
第三节 社会保障基金的特征与功能 ·······················································4
【本章知识要点】 ···············································································7
【本章专题案例】 ···············································································7
【本章思考题】 ··················································································8
第二章 社会保障基金管理的理论基础 ·······························································9
第一节 社会保障的伦理基础之演变 ·······················································9
第二节 社会保障基金管理的经济学理论基础 ·········································10
第三节 理论发展脉络与社会保障基金管理的内在联系 ·····························18
【本章知识要点】 ·············································································19
【本章专题案例】 ·············································································19
【本章思考题】 ················································································20
第三章 社会保障基金运行的原理机制 ······························································21
第一节 社会保障基金的财务筹资机制 ··················································21
第二节 社会保障基金的财务管理机制 ··················································24
第三节 社会保障基金筹资方式：“费”或“税” ···································26
【本章知识要点】 ·············································································31
【本章专题案例】 ·············································································31
【本章思考题】 ················································································31
Ⅱ政策篇
第四章中国社会保障基金管理体系·································································34
第一节中国多层次社会保障制度体系 ··················································34
第二节我国社会保障基金的分类及现状 ···············································39
【本章知识要点】 ·············································································56
【本章专题案例】 ·············································································56
【本章思考题】 ················································································57
第五章社会保障基金的筹集管理····································································58
第一节社会保障基金筹集管理概述 ·····················································58
第二节全国社会保障基金筹集 ···························································63
第三节社会保险基金筹集 ·································································65
第四节补充社会保险基金筹集 ···························································73
第五节社会救助基金筹集 ·································································76
第六节社会福利基金筹集 ·································································77
【本章知识要点】 ·············································································78
【本章专题案例】 ·············································································78
【本章思考题】 ················································································79
第六章社会保障基金的支付管理····································································80
第一节社会保障基金支付管理概述 ·····················································80
第二节社会保险基金支付 ·································································83
第三节补充社会保险基金支付 ···························································92
第四节社会救助基金、社会福利基金支付············································93
【本章知识要点】 ·············································································95
【本章专题案例】 ·············································································96
【本章思考题】 ················································································96
第七章社会保障基金的中间管理····································································97
第一节社会保障基金中间管理概述 ·····················································97
第二节社会保障基金的信托管理模式 ·················································100
第三节社会保障基金的财务管理 ·······················································103
第四节社会保障基金的账户管理 ·······················································106
第五节社会保障基金的投资管理 ·······················································107
【本章知识要点】 ············································································108
【本章专题案例】 ············································································109
【本章思考题】 ···············································································109
目 录
VII
第八章 企业年金基金管理 ···········································································110
第一节 积累制养老金计划的基本原理 ·················································110
第二节 养老金计划种类 ···································································112
第三节 企业年金的建立背景与政策内容 ··············································114
第四节 企业年金的参与主体与法律关系 ··············································117
第五节 企业年金基金运行 ································································120
第六节 企业年金的税收优惠政策 ·······················································125
【本章知识要点】 ············································································127
【本章专题案例】 ············································································128
【本章思考题】 ···············································································128
Ⅲ 投 资 篇
第九章 社会保障基金投资基础知识 ·······························································130
第一节 投资基础知识 ······································································130
第二节 金融市场与金融机构 ·····························································141
第三节 社会保障基金投资的金融投资工具 ···········································147
【本章知识要点】 ············································································150
【本章专题案例】 ············································································151
【本章思考练习题】 ·········································································151
第十章 社会保障基金投资规划 ·····································································153
第一节 投资规划基础 ······································································153
第二节 投资的收益与风险 ································································156
第三节 与社会保障基金投资管理有关的投资理论 ··································165
【本章知识要点】 ············································································179
【本章专题案例】 ············································································179
【本章思考练习题】 ·········································································180
第十一章 社会保障基金投资工具：债券、股票、基金 ·······································182
第一节 债券市场与债券投资 ·····························································182
第二节 股票市场与股票投资 ·····························································194
第三节 基金投资 ············································································204
【本章知识要点】 ············································································206
【本章专题案例】 ············································································207
【本章思考题】 ···············································································208
第十二章社会保障基金的投资策略、投资工具与投资时机选择 ···························209
第一节社会保障基金的投资策略 ·······················································209
第二节投资市场、投资工具和投资时机的选择·····································211
【本章知识要点】 ············································································222
【本章专题案例】 ············································································222
【本章思考题】 ···············································································223
第十三章我国社会保障基金的投资管理·························································224
第一节全国社保基金投资管理 ··························································224
第二节社会保险基金投资管理 ··························································230
第三节住房公积金基金投资管理 ·······················································234
第四节企业年金基金投资管理 ··························································237
【本章知识要点】 ············································································243
【本章专题案例】 ············································································244
【本章思考题】 ···············································································244
第十四章社会保障基金投资运营战略体系······················································245
第一节社会保障基金投资运营风险收益测量和匹配·······························245
第二节社会保障基金投资运营战略体系构建········································256
【本章知识要点】 ············································································257
【本章专题案例】 ············································································257
【本章思考题】 ···············································································258
Ⅳ监管篇
第十五章社会保障基金投资管理市场主体关系················································260
第一节企业年金运行中的双层委托代理关系········································260
第二节企业年金基金投资管理的委托代理风险·····································262
第三节控制逆向选择风险 ································································265
第四节控制道德风险 ······································································267
第五节控制基金运营主体的寻租行为 ·················································270
第六节企业年金基金投资管理市场主体的模式整合·······························273
【本章知识要点】 ············································································274
【本章专题案例】 ············································································274
【本章思考题】 ···············································································275
第十六章社会保障基金投资运营市场监管的模式与选择 ····································277
第一节社会保障基金投资管理监管的两种基本模式·······························277
第二节我国社会保障基金监管模式 ····················································278
目 录
第三节 严格准入监管模式的市场效应分析 ···········································279
第四节 不同监管模式的养老金运营情况比较 ········································282
第五节 严格限量为主、审慎监管为辅的混合监管模式 ····························285
【本章知识要点】 ············································································287
【本章专题案例】 ············································································287
【本章思考题】 ···············································································289
第十七章 社会保障基金监管政策与监管实务 ···················································290
第一节 社会保障基金监管的重要意义 ·················································290
第二节 社会保障基金的监管体系 ·······················································291
第三节 社会保障基金的监管内容 ·······················································294
第四节 社会保障基金的监管方式与流程 ··············································296
【本章知识要点】 ············································································297
【本章思考题】 ···············································································298
参考文献····································································································299
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