摘要
企业年金资产累积快速及其巨大投资规模必将对金融体系乃至整个社会经济产生巨大影响,我国目前对企业年金基金投资监管的模式主要采用限量监管模式,但是国际年金监管模式的演变趋势、年金收益率的历史经验、现代投资理论以及风险防范等,都说明审慎性监管模式是较优选择。处于发展初期的我国企业年金应该正确选择投资监管模式并加以完善。
Asset accumulation and investment scope of occupational pension have huge influence on financial system and society economy. Investment of occupational pension in China is operated under the limit-regulation model. However, trend evolvement of his torical vields, modern investment theories and risk management on world wild regulation model of occupational pension show that prudence-regulation model is preference. Therefore occupational pension in China should choose the suitable invest regulation model and perfect it.
出处
《上海立信会计学院学报》
2007年第1期72-77,共6页
Journal of Shanghai Lixin University of Commerce
基金
国家自然科学基金项目"新形势下我国企业年金的治理结构
投资与风险管理研究"(70573067)的阶段成果
关键词
企业年金
投资
监管模式
occupational pension
investment
regulation model
