摘要
随着企业年金在我国的迅速发展,如何加强监管,充分发挥企业年金对国家基本养老保险的补充作用成为一个重要课题。本文主要选取从经济与合作组织(OECD)制定的相关规定,以及美国、英国和日本的监管制度作为考察对象,从中发现一些规律性的东西,并结合我国企业年金监管的实际情况,探讨完善我国企业年金监管机制的对策。
With the rapid development of the enterprise annuity in China, there is a new challenge that how to effectively regulate and then play its role as a complement to public pension. This paper offers insight onto the principles made by OECD, the supervision system for the United States, the U.K, Japan and China. Finally, the author try to provide some measures to improve the supervision system of enterprise annuity.
出处
《海南金融》
2005年第8期40-42,73,共4页
Hainan Finance
关键词
企业年金
私人养老金
监管
enterprise annuity
private pension
supervision system