中国企业年金计划担保机制研究

为顺利推进养老金制度改革、减小职工面对的投资风险、平衡职工间的收益差异,多数国家建立起了以收益率担保为主的DC型企业年金担保机制。我国的企业年金计划也引入了风险准备金制度,但这一绝对收益率担保政策尚存在担保评估周期模糊、担保收益率较低、担保方式和资金来源单一的问题。特别地,在年金基金面临投资亏损、企业(计划发起人)或年金计划破产等担保需求下,当前我国迫切需要进一步完善收益率担保机制并构建破产担保机制。

Research on the guarantee mechanism for corporate annuity plan in China

In order to smoothly promote the social pension system reform,reduce the investment risks faced by people,and narrow the rate of return differences between workers,many countries have established the guarantee mechanism for defined contribution pension plans.China has introduced a risk reserve system for corporate annuity plans,however,there exist some shortcomings in this absolute rate of return guarantee mechanism,such as vague assessment cycle,low rate of return guarantees,single mode of guarantee and si...