对企业年金基金账户所有权和投资决定权的研究——从企业和职工关系的角度

A Study on the Ownership of Fund and the Decision-making Right of Investment in Enterprise Annuity Plans—From the Perspective of the Relationship between Enterprise and Staff

账户所有权和投资决定权对于企业年金基金投资管理、计划成败和年金制度发展有重要影响。本文从企业和职工之间对立统一关系的角度对这两个问题做了分析,指出企业年金基金的账户所有权和投资决定权应该归属职工,并建议加强配套制度建设,保障职工履行账户所有权和投资决定权,企业要为职工账户所有权和投资决定权的顺利履行做好服务和保障。

As the ownership and investment decision-making right of the annuity fund are important to the management and success of enterprise annuity plans and to the development of the enterprise annuity system, the paper analyzed these two issues from the perspective of the relationship between the enterprise and her staff. It pointed out that the ownership of enterprise annuity fund should belong to the staff which should be guaranteed in the regime, and enterprises should offer services and supports to their staff for performing their due roles to the plan.