【作者】 高跃峰；

【导师】 韦伟；

【作者基本信息】 安徽大学 ， 政治经济学， 2005， 硕士

【摘要】 世界各国养老保险的发展经历了“家庭养老”、“国家养老”和“社会养老”三个阶段。20世纪70年代后,世界经济受到了石油危机的冲击。随着人口老龄化问题的严重,在“国家养老”模式下,各国政府的财政压力越来越大,传统的现收现付养老保险模式已经不能适应新的要求,各国急需降低政府负担,建立一种新的养老保险模式,提高社会其他主体在养老保险中的责任。 企业年金制度,在早期是雇主作为一种激励员工工作和留住优秀人才的手段发展起来的。20世纪80年代后,世界各国政府开始利用各种手段鼓励雇主建立企业年金计划,如一些国家通过立法强制企业建立企业年金计划,并且大多数希望发展企业年金的国家都制定了相关的税收优惠政策。企业年金越来越受到各国政府的重视。1995年,世界银行专家提出了建立以强制性公共年金、强制性私人年金和个人储蓄为支柱的养老保险“三支柱”体系,引起了各国政府和理论界的关注。 我国企业年金发展的历史还很短,从企业年金大概设想的提出到现在才十几年的时间。我国在20世纪90年代初提出了建立企业职工养老保险三支柱模式,即国家基本养老保险、企业补充养老保险和个人储蓄性养老保险三个支柱。2000年,政府将企业补充养老保险确定为企业年金的方式。随后,政府又颁布了一系列的企业年金具体操作规则。但由于我国目前正处于经济的转轨时期,历史负担较重,国家基本养老保险体系还未完善,与发达国家和一些发展中国家相比,我国企业年金发展明显滞后。 本文从整个企业养老保险制度入手,介绍了企业年金的相关概念、企业年金计划的组织形式和各国企业年金的发展历史,并且比较了发达国家和一些发展中国家企业年金发展的现状,分析了我国发展企业年金的必要性和目前的发展状况,概括了当前制约我国企业年金发展的多方面因素。接下来本文详细的探讨了我国以信托为基础的企业年金资产管理和基金投资模式下的治理结构以及我国企业年金基金的投资管理等问题。 本文正文共分为六大部分,包括开头的引言部分、中间的四章内容和结尾更多还原

【Abstract】 The endowment insurance in the world has experienced three stages: "family support endowment insurance "/’Government support endowment insurance "and "social endowment insurance ". After the 70’s of the 20th century, the international economy is impacted by the petroleum crisis. Under the mode of " Government support endowment insurance ", the financial pressure of government becomes heavier in many countries with the " Aging of population ". The traditional mode of "pay-as-you-go system " cannot meet the new demand already. Many countries need a new kind of endowment insurance system to strengthen the responsibility of other subjects in the society and reduce the government’s burden.The system of occupational pension is a kind of means that employer used it to encourage the staff to work hard and retain the outstanding talents in the early time. After the 80’s of the 20th century, many countries in the world began to use various kinds of means to encourage employers to set up the occupational pension systems: some countries force the enterprises to make the occupational pension plans by legislation, and the majority of countries which hope to develop the occupational pension system have made some relevant tax bite policies. Many countries have paid attention to the occupational pension. In 1995, the experts of World Bank advocated setting up the system of " three pillars " of endowment insurance which include mandatory public annuity, mandatory private annuity and individual savings, and it has aroused governments and theory circles’ attention in many countries.The history of the occupational pension in our country is very short. It has been more than ten years since it was put forward theoretically. Our country proposed setting up "three pillars" modes of enterprise’s employee endowment insurances at the beginning of 1990s, namely national basic endowment insurance, enterprise supplementary endowment insurance andindividual savings endowment insurance. In 2000, the enterprise supplementary endowment insurance was confirmed as the occupational pension by our government. Afterwards, the government has issued a series of concrete operational policies of occupational pension. But our country is in economic transition period at present, the historical burden is relatively heavy, and the system of the national basic endowment insurance has not been perfect yet. Compared with developed countries and some developing countries, the occupational pension of our country is in development period and lagged behind others obviously.This text proceeds with the whole enterprise’s employee endowment insurances system, and introduces some notions and organization about occupational pension. Then the author compares the history and present status about occupational pension in some developed and developing countries with our countries’, and analyzes the necessity of building the occupational pension system in our country. The text generalizes some reasons that restrict the development of employer pension in our country at present. At last the author probes into the framework and the management of fund investment of our country’s occupational pension based on trust.This text is divided into six major parts, including the foreword at the beginning, four chapter contents and brief summary in the end. The structure is as follows:First part is the foreword. It introduces the background, research methods and the goal.Second part is the chapter one, sums up the relevant contents of occupational pension. It is divided into four sections: section one introduces the concept of occupational pension; section two analyzes the situation of the occupational pension in the three pillars of our country’s enterprise’s endowment insurance system; section three enumerates the character of the occupational pension; section four summarizes the main organizational form ofthe occupational pension plans.The third part is the chapter two. It introduces the history and the current situation of occupational pension in the foreign countries o It is divided into three sections: section one introduces the four stages of the western countries’ occupational pension; section two takes U.S.A. and Chile as examples and introduces the concrete current situation of foreign countries’ occupational pension; section three introduces the investment management of occupational pension.The fourth part is the chapter three. It probes into the necessity that our country develops occupational pension and the restriction factors at present. It is divided into four sections: section one analyzes the necessity of occupational pension in our country presently; section two summarizes the history of occupational pension in our country; section three introduces the situation of the occupational pension at present in our country from all aspects; section four summarizes the main factors that restricting the development of occupational pension at present time in our country.The fifth part is the chapter four which studies how to improve the administration structure of occupational pension based on trust mode in our country. It is divided into five sections: section one analyzes the trust and the principal-agent relations in the occupational pension plan of our country; section two introduces the parties in the occupational pension plan of our country; section three analyzes the detailed facts about the each procedure of occupational pension plan’s setting-up, operation in our country; section four analyzes how to strengthen the investment management of occupational pension; section five studies the supervision on the occupational pension in our country.The sixth part is the summary. In this part the author summarize the main ideas in this text.更多还原