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社会保险基金一般分为应急准备金和技术基金(或称投资基金)两大类。对于技术基金,各国政府大都规定持有国债的最低比例,以保证基金的安全性。这部分基金就形成持有国债最低比例基金。这样,不同性质的基金对债券品种的选择和操作方法各不相同。 应急准备金 设立应急准备金的目的,在于发生意外事件时保证社会保险各项待遇的按时、足额发放。这就要求应急准备金持有的资产具有高度的变现性。现金最具这种特征,但不切合实际,以活期存款形式存入银行利率极低,定期存款如提前支取,则在实有
Social insurance funds are generally divided into two major categories of emergency reserves and technical funds (or investment funds). For technical funds, the governments of most countries hold the lowest percentage of national debt to ensure the safety of the fund. This part of the fund is formed to hold the lowest proportion of national debt fund. In this way, different types of funds for bond selection and operation of different methods. Emergency Reserve The purpose of setting emergency reserve is to guarantee the full and timely disbursement of various social insurance benefits in the event of an accident. This requires that assets held by emergency reserves have a high degree of liquidity. This feature is the most cash, but not realistic, deposit in the form of demand deposits in the bank interest rates are very low, if withdrawals of time deposits in advance,