我国企业年金运行轨迹的偏移与矫正——一个企业视角的分析

The Deviation and Rectification of the Occupational Pension's Moving Trace in China

在我国,企业年金的运行轨迹发生了偏移,成为变相发放现金福利的工具甚至洗钱的手段。透过企业制度影响企业年金的视角,表明举办企业所存在的内部人控制问题和短期行为严重是造成企业年金运行轨迹偏移的主要原因。根本的矫正措施应当是完善产权制度,健全企业文化,并且对企业年金进行有效的制度安排。

The movement of the occupational pension has got out of its orbit and becomes a tool of granting cash-welfare and an instrument of money-laundry in disguise in our country. From the perspective of the policy-affect-pension, it is believed that the problem of insider control and short-term behavior are the main reasons leading to the deviation. The essential measures to rectify the deviation include perfecting the property right policy, making the enterprise culture healthier, and consummating effective occupational pension system.