The Investment Operations and Risk Supervise of Corporate Pension Fund

【摘要 (中文/英文)】 为了提高退休职工的退休待遇,改善退休职工的生活水平,减轻退休人员对国家法定养老保险金的依赖,许多国家开始鼓励发展各类企业年金计划。国发[2000]42号文件中我国首次提出“企业年金”的概念,标志着企业年金制度在我国开始启动。但目前,我国的企业年金基金的投资运作尚不成熟,企业年金基金在保证安全性的基础上实现保值增值还有一定难度,而且我国企业年金基金监管措施尚不完善。因此企业年金基金的投资运作及风险监管问题日益迫切,也成为各位学者研究的热点。 论文共四章,运用规范分析采取系统与整体相结合的方法,首先介绍了课题研究背景、目的、国内外研究现状、课题研究的内容、意义、以及课题研究的方法和创新之处。接着介绍了企业年金及基金的涵义、分类和我国企业年金采用信托型管理模式的原因。论文重点研究我国企业年金基金的投资运作,介绍了企业年金基金投资的资产类别以及基金投资运作的基本原则、总体流程以及运作中基金的会计处理问题。最后由于企业年金基金是一项涉及面广、政策性强的工作,因此加强对企业年金基金的监管也是该论文研究的重点内容,所以论文最后对我国现行企业年金制度进行评价以及提出完善思路。 论文针对我国现行企业年金...更多的实际情况,重点研究我国企业年金基金投资运作流程、运作中相关的会计处理以及基金风险监管问题。最后从“三位一体”监管体制的建立、监管的策略、信息化建设的完善等几个方面提出了加强我国企业年金基金监管的具体对策。

 In order to improve the treatment and the living standard of retired workers, and to reduce the retirees' reliance on State statutory pension insurance, many countries have begun to encourage the development of all types of corporate pension plans. Our country proposed“the enterprise annuity”for the first time concept in the [2000]42 number document. It symbolized that the enterprise annuity system starts officially. However, at present China's Enterprise Annuity Fund's investment operation is not yet perfect, it is difficult for Annuity Fund to preserve and increase the value on the basis of guaranteeing security, and our related fund regulatory measures are not yet in place. Therefore the problems about Enterprise Annuity Fund's investment operations and the regulatory is urgent to be solved, they have also become the focus of the research for scholars. There are four parts in this text. It adopts the method of system and the whole unify. The first part is introduction. The second part is the summary of corporate pension. The paper studies our country Enterprise annuity fund investment operation with emphasis. It introduced the enterprise annuity fund investment's property category and in the fund investment operation's basic principle, the overall flow and the operation fund accountant deals with the issue. Finally, because the enterprise annuity fund is an affecting item, therefore strengthens to the enterprise annuity fund supervision is also a key content of this paper. The paper finally evaluated the current business enterprise annuity system of our country, and put forward the perfect way of thinking. The paper concerned about the actual situation of enterprise annuities, focused on the investment operations of pension fund, related accounting treatments and Risk supervise. Finally it tried to make recommendations on how to strengthen the country's social corporate pension fund supervision, such as establish the "Trinity" supervision system, improve the regulatory strategy and the information construction and so on.

【关键词 (中文/英文)】 企业年金; 年金基金; 投资运作; 风险监管

Enterprise Annuity ; Enterprise Annuity Fund; Investment and Operation; Risk Supervise