社会保障资金的概念、过程与成本

Concept,Processe and Cost of Social Security Funds

社会保障资金的有效运行是社会保障制度发挥其功能的前提,因此控制社会保障资金的运行成本对社会保障制度的可持续发展有非常重要的意义。因此,有必要对国内外学者关于社会保障资金的概念,社会保障资金筹集、投资运营、支付过程中的共识与争议,以及社会保障资金运行的成本等方面的研究文献进行梳理,并给予适当的评价。

The effective running of social security funds is the premise to play the functions of social security system, so control the running cost of social security funds has very important significance to the sustainable development of social security system. This paper reviews the literatures of the concept of social security funds; the financing, the investment, the consensus and controversy in pay of the social security funds; the cost of the running of social security funds.