保值增值是个人账户养老基金投资的首要动因,同时基金投资具有多重功能效应。对个人账户养老基金投资而言,安全性排第一位,其次考虑盈利性,最后才是流动性。金融投资和实业投资各有优劣,应根据具体情况来选择确定,实业投资是当前我国个人账户养老基金的理想选择。 Preservation and appreciation of personal accounts is the primary cause of pension fund investment, while fund investment has multiple functional effects. For individual account pension funds investment, the safety ranked first, followed by consideration of profitability, and finally is liquidity. The advantages and disadvantages of financial investment and industrial investment should be determined according to the specific circumstances. Industrial investment is the ideal choice for the current pension funds in China’s personal accounts.