摘要
完善的企业年金基金治理结构和健全的企业年金基金治理机制是防范企业年金基金风险和保障计划受益人利益的关键。根据中国信托型企业年金计划管理模式的特点,科学合理地阐述了我国企业年金基金治理结构,并分析了包括内部控制、托管人委托限定、信息披露和中介机构监管在内的中国企业年金基金治理机制。
Perfect governance structure and mechanism of occupational pension are the keys to prevent risks of pension fund and guarantee benefits of beneficiaries.Based on characters of trust management model of China ' s occupational pension,this article rationally construct our governance structure and put forward governance mechanism including internal control,qualified limitation to trustee,information disclosure and supervision of agency institutions.
出处
《公共管理学报》
2004年第3期4-9,共6页
Journal of Public Management
基金
教育部哲学社会科学研究重大课题攻关资助项目(03JZD0022)
