我国企业年金运行机制的构建

我国企业年金已形成包括社保机构经办、企业或行业自办以及商业保险公司经办这三种主要的运行模式 ,但它们均存在着年金资产易被挤占、挪用 ,基金投资收益率低等弊端。建立将年金资产信托给企业年金理事会 ,由其委托专门的机构进行运作 ,并由相应的机构对企业年金运行过程进行监管的机制是我国企业年金规范化运行的发展方向。

Construction for the Operational Mechanism of Enterprise Pension in China

There are three main operating modes of occupational pension in China:social security institution administrating mode, enterprise or industry administrating mode and insurance company administrating mode. But many problems emerge during the operating process such as peculated pension assets, lower investment yield, etc. The development direction of standard operation of occupational pension in China is constructing an operating mechanism, in which pension assets are trusted to a artificial person, and the artificial person can choose the special institution to operate, then operating process should be supervised by relative parties.