我国企业年金制度内部委托管理模式研究

Study on the Internal Trust of Enterprise Pension System

企业年金制度的内部理事会管理模式,基于历史沿革而保留,但在发展实践中,反而表现出有助于降低委托代理风险、提高制度运行效率等优势。进一步完善内部委托模式,应该让企业年金理事会向内部法人受托机构转变,加强信息披露制度和内部监督机制建设,注意发挥工会在促进企业和职工形成一致意见方面的重要作用,更加宽容看待并重视不同委托模式并存竞争对于制度发展的积极作用。

As the internal trust of enterprise pension fund has continued for historical reasons,the internal trust has displayed advantages on reducing the principal-agent risk and improving the operation efficiency of the system.In order to reduce the risk of internal trust,the trustee should have the legal person status and the enterprise pension council should change to the corporate trustee.Information disclosure system and internal supervision mechanism should also be strengthened.It should have been kept enough tolerance towards the coexistence of different mode of competition,which plays a positive role in the development of the system.