企业年金的运作和监管研究

Research on Operation and Supervi-sion of Enterprise Annuity

人口老龄化是世界各国普遍面临的现象,如何有效解决老年人口的养老问题是保证社会和谐发展的重要课题。年金计划作为对社会养老保险的补充,对实现老有所养有着非常积极的促进作用。文章对企业年金中的信托关系和委托代理关系进行了深入分析,对政府的监管模式进行了探讨,建议通过建立风险补偿体系和明确规定年金的转让权利,最终保证年金基金的安全性和收益性。

The aging is a universal problem for all the countries. How to provide necessary resource for the aged people is a key to ensure the harmonious development of society. As the compensation of the social endowment insurance, annuity is very effective to promote the providing for aged. This paper analyzes the affiance relationship and the consign relationship in enterprise annuity, and discusses the supervising model of governments, which could ensure the safety and profitability through the establishing risk compensation system.