加拿大养老金计划投资委员会的治理体系及其启示

加拿大养老金计划投资委员会因其管理和运作的透明、规范和高效,被世界银行视为公共养老储备基金集中管理的典范。其实践证明,在设计公共养老储备基金治理体系时,应该建立一个独立于养老金征缴管理体系及政府之外的管理机构负责对公共养老基金资产的管理,主要通过财务监督、审计监督以及信息公开制度来确保储备基金的稳健运作,但对公共养老储备基金日常的投资运营不进行具体的干预。

On the Governance of CPPIB

CPPIB is regarded by World Bank as the model of central management system of public pension reserves because of its Manage- ment and operation transparent,standard and high efficiency,management and the operation practice of CPPIB proved that,it is very important to establish an independent agency responsible for the public pension fund management,and being entrusted with relatively independent respon- sibility,while the regulatory agency mainly conduct the financial supervision,the audit supervision as wel...