基于哈佛分析框架下的基本养老保险基金财务报表分析

Analysis of the Basic Pension Insurance Fund Financial Statements Based on the Harvard Analytical Framework

摘要: 随着我国人口老龄化程度的不断加深，基本养老保险基金的可持续发展问题日益受到关注。本文以我国基本养老保险基金作为研究对象，根据2017年~2023年基本养老保险基金财务报表，运用哈佛分析框架，从战略、会计、财务和前景四个方面进行了深入分析，为基本养老保险基金的管理优化提供了理论支持和实践指导。

Abstract: With the increasing aging of China’s population, the sustainable development of the basic pension insurance fund has attracted increasing attention. This paper takes China’s basic pension insurance fund as the research object. Based on the financial statements of the basic pension insurance fund from 2017 to 2023, it applies the Harvard Analytical Framework to conduct an in-depth analysis from four perspectives: strategy, accounting, finance, and prospects. This analysis provides theoretical support and practical guidance for optimizing the management of the basic pension insurance fund.