论我国企业年金管理模式改革的战略方向

On the direction of corporate annuity management model reform in China

通过对我国企业年金管理模式纵横两方面的比较,本文认为,从微观的企业年金管理的层面上讲,法人受托模式下的"2+2"和"3+1"捆绑模式是目前企业年金管理的两种较好方式;从宏观的企业年金改革的层面上讲,企业年金管理改革的战略方向有四:从非信托模式走向信托模式;从理事会受托模式走向法人受托模式;从法人受托分拆模式走向法人受托捆绑模式;从传统金融机构捆绑模式走向养老金管理公司捆绑模式。

Through the vertical and horizontal comparative analysis of China＇s corporate annuity management models, this paper held that, from the micro level of corporate annuity management, the bundled models of ＂2 ＋ 2＂ and ＂3 ＋ 1＂ were two reasonable methods. From the macro level of corporate annuity reform, there were four strategic directions for the reform of China＇s corporate annuity management models：transfer from the non-trust model to the trust model, transfer from the council trustee model to the corporate trustee model, transfer from the corporate trustee split model to the corporate trustee bundled model, transfer from the traditional bundled model of financial institutions to the bundled model of pension fund management companies.