企业年金管理探析

在人口老龄化背景下,对企业年金的管理架构进行探析具有重要意义。在国际上,企业年金在发展中逐步形成了基于委托人与受托人的信托关系和受托人与投资管理人等的委托代理关系的模型,在这种模型下,各个主体角色相互监督、相互制衡,能够有效地防范运营管理中的风险。参照这一模型,我国企业年金的管理架构存在着补偿机制不完善、缺乏对投资管理人"自我投资"行为的限制等诸多问题,必须通过建立完整的担保机制、制定合理统一的税收优惠政策等措施,不断完善我国企业年金的管理架构。

Probing into Management of Annuity of Enterprises

Under the background of aging of population,it has important significant to probing into the frame of management of enterprise annuity.In the world, annuity of enterprise gradually forms the model on the basis of the trust relation between client and trustee and agent relation between trustee and manager of invest.Under this kind of model,each subject supervises each other,balances each other,can prevent the risk in the operation and management effectively.Consulting this model,the frame of management of enterprise annuity of our country has a lot of questions,such as imperfection of compensation mechanism,lacking the limit for the behavior of "self-investment" of manager of invest.Through setting up intact guarantee mechanism,making measures of the reasonable and unified tax preferential policy,etc.,constantly perfect management of enterprise annuity of our country.