| 产权理论对企业年金管理的启示 |
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| 引用本文： | 袁妙彧.产权理论对企业年金管理的启示[J].企业技术开发,2009,28(8):123-124. |
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| 作者姓名： | 袁妙彧 |
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| 作者单位： | 湖北经济学院,湖北武汉,430000 |
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| 摘 要： | 企业年金基金资产属私人产权,具有可分割性;从企业年金基金自身的特点出发,结合我国的制度环境,我国企业年金产权制度应选择俱乐部产权,具体为信托型的运行模式。要实现企业年金的产权制度的目标,我国信托型企业年金的运行机制有待进一步优化。
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| 关 键 词： | 企业年金产权 俱乐部产权制度 信托制 |
Property rights theory of the enterprise annuity Management |
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| YUAN Miao-yu.Property rights theory of the enterprise annuity Management[J].Technological Development of Enterprise,2009,28(8):123-124. |
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| Authors: | YUAN Miao-yu |
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| Institution: | Hubei Institute of Economics;Wuhan;Hubei 430000;China |
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| Abstract: | The enterprise annuity fund assets are private property rights,with divisibility. From the enterprise's own characteristics,combined with China's institutional environment,China's Enterprise Annuity system of property rights should select club of property rights,specifically for the trust-based modes of operation. In order to achieve the objectives of the property rights system,China's Enterprise Annuity Trust operating mechanism should be further optimized. |
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| Keywords: | enterprise annuity property rights the club system of property rights trust the system |
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