加强中国企业年金监管的思考

由于存在政府管理及市场运行中的风险，在老龄化社会到来之际，企业年金作为政府公共养老金体系的补充，其重要性日益受到政府和社会的关注。中国在企业年金监管中存在着立法不足、没有建立起权力集中且相对独立的主体监管机构、没有形成科学规范的外部监管机制等问题。因此，应从完善企业年金制度的法律法规、准确定位政府的监管角色、加强政府外监管、引入强制性信息披露制度、建立功能性的企业年金监管的沟通协调机制等方面入手，进一步完善中国企业年金监管制度。

Consideration on Strengthening the China's Enterprise Annuity Supervision

Due to the ventures existing in the government management and market operation,at the time of ageing process coming,as the supplement of government public old-age pension system,the signification of enterprise annuity increasingly has drawn government and social-wide attention.There are many problems in the China's enterprise annuity supervision,which include short of legislation,lack of the mainbody supervision organization of power concentration and comparative independence and the phenomena of against rule serere.We should try our test to perfecting the law and rule of enterprise annuity system,correctly orienting the government supervision role,strengthening the outer supervision power,setting up the compulsory information announcement system and the functional connection and cooperation system of enterprise annuity supervision to perfect the China's enterprise annuity supervision system further.