企业年金的运作和监管研究

人口老龄化是世界各国普遍面临的现象,如何有效解决老年人口的养老问题是保证社会和谐发展的重要课题,年金计划作为对社会养老保险的补充,对实现老有所养有着非常积极的促进作用.文章对企业年金中的信托关系和委托代理关系进行了深入分析,对政府的监管模式进行了探讨,建议通过建立风险补偿体系和明确规定年金的转让权利,最终保证年金基金的安全性和收益性.

Research on Operation and Supervi-sion of Enterprise Annuity

The aging is a universal problem for all the countries.How to provide necessary resource for the aged people is a key to ensure the harmonious development of society.As the compensation of the so-cial endowment insurance,annuity is very effective to promote the pro-viding for aged.This paper analyzes the affiance relationship and the consign relationship in enterprise annuity,and discusses the supervis-ing model of governments,which could ensure the safety and profitabil-ity through the establishing risk co...