地方养老基金委托投资风险的审计控制

在全国社保基金理事会受托投资运营广东省企业职工基本养老保险基金的示范下,越来越多的地方养老基金实行多元化的投资运营乃属大势所趋。既要拓宽养老基金的投资渠道,又要强化包括政府审计在内的监督形式以控制投资尤其是证券投资的风险,是当前中国地方养老基金运营管理的现实选择。通过对各地养老基金的审计监督,明确只有经省级政府动议、本级人大和国务院批准,委托给国家专门成立或其他具有优秀业绩的资产管理机构开展多元化投资运营,并在委托合同中规定进入投资市场的比例、规模、进度、期限、对象与保底收益等事项,才能在最大程度上防范和化解投资风险,促进投资风险预警机制和风险控制制度的健全,确保基金的保值增值。

The Auditing Control of Local Pension Fund Investment Risk

The National Council for Social Security Fund （SSF） operates the investment of insurance fund for enterprise employees , authorized by the Government of Guangdong Province.Under this demonstration,more and more local pension funds will diversify their investment operation.During the local pension funds management,we shall not only broaden the investment channels,but also strengthen the supervision of government audit,including control the investment risk of securities.The governmental auditing will make us clear that the National People’s Congress and the State Council can entrust a special state institution or other asset management institutions will good performance to diversify the investment after the provincial government initiative,and that the contract shall specify the share,scale, schedule,time,object and minimum-guarantee profit of the investment.Only do like these,can we guard against the risk of investment to the maximum extent and integrity the mechanism and risk control system of the investment.