我国企业年金监管问题研究

ON REGULATION OF ENTERPRISE ANNUITY IN CHINA

企业年金计划作为完善养老社会保障体系、缓解政府财政危机和应对人口老龄化的一种十分重要的手段 ,已越来越受到世界各国的高度重视。目前 ,我国企业年金发展尚处于起步阶段 ,人们对企业年金的性质、特点、运作方式等缺乏深入了解 ,尤其是在我国企业年金市场发展还不成熟的情况下 ,加强政府监管、确保企业年金基金的安全性将具有重要意义。本文在借鉴典型国家企业年金管理成功经验的基础上 ,就加强我国企业年金监管问题进行了积极的探讨。

The plan of enterprise annuity is an effective measure for the perfection of social indemnificatory system provided for the aged, for the alleviation of the financial pressure for the government and for the solution of the aging of the population and has, therefore, been ever-increasing importance all over the world. At present, it is of significance to strengthen government regulation and ensure security of enterprise annuity because the market of enterprise annuity is at its baby stage in China. This paper probes into the problem of how to reinforce regulation of enterprise annuity in China based on some successful experience in a few typical countries.