【作者】 吴勇；

【导师】 葛久研；

【作者基本信息】 河海大学 ， 技术经济及管理， 2006， 硕士

【摘要】 自二十世纪七十年代以来,由于石油危机、社会保障危机、老龄化问题等相继出现之后,在世界范围之内兴起了一场养老保险制度、退休制度改革的热潮,各国纷纷推出了建立企业年金制度的政策主张并得以贯彻实施。 我国自八十年代中期开始实行企业年金计划。近年来,我国企业年金发展已经取得了很大发展,但与西方发达国家相比差距甚远。究其原因,主要有以下几点:法律、法规不健全;企业和职工对企业年金的作用认识不到位;缴费和给付制度没有明确;企业年金基金投资效益不佳等。在这几点中,笔者认为存在的最主要的问题是我国企业年金基金投资渠道不畅,投资效益不佳与投资风险较大并存。本文主要通过对国外企业年金基金投资的研究,并运用实证分析来说明目前我国企业年金基金投资存在的问题,并指出要解决这个问题,必须拓宽企业年金基金的投资渠道,提高其投资收益。 本文共分为三个部分,第一部分(第一章、第二章)主要介绍了企业年金的概念、作用以及国内外研究现状。第二部分(第三章)主要介绍国内外企业年金的发展状况。第三部分(第四章、第五章)中的第四章主要介绍企业年金基金投资的特征、重要性、投资原则。第五章通过对国外企业年金基金投资现状的研究以及模拟实证分析找出我国企业年金基金投资存在的问题并提出了解决方案。更多还原

【Abstract】 Since 1970’ s, there has been a great surge of reform around the world in endowment insurance system and retirement system after the appearance of a series of problems such as Petroleum Crisis, Endowment Crisis and Aging Crisis. Each country around the world has put forward the idea of setting up enterprise pension system and has put it into effect.Since the mid 1980’ s, Our country has begun to erect our enterprise pension system. Recently, our country’ s enterprise pension development already has obtained a very fast development. Comparing with the western developed country, however, the disparity is really serious. The following reasons must be highlighted: the laws and regulations are not perfect; the enterprises including their staff have not understood the enterprise pension function; the system of paying and returning expenses are not clear enough; the enterprise pension fund investment benefit is not good and so on. Among these, the author feels the most serious problem is that the investment channel of enterprise pension fund in our country is impeded, in which the lower investment benefit and the investment risk is greatly coexists. This article is mainly to study the enterprise pension fund investment abroad, and explain the existing problems occurred in enterprise pension fund investment in our country by using a real diagnosis-analyzes. Also, the solution, which emphasizes on open up the investment channel of the enterprise pension fund and enhances its investment return, is developed.Three parts can be divided. The first one (chapter one and chapter two) mainly introduces the enterprise pension concept, the function as well as the current research situation at home and abroad. The second one (chapter three) mainly introduces the development condition of the enterprise pension for both domestic and foreign enterprises. The third one (chapter four and chapter five) mainly introduces the characteristics, importance and principles of enterprise pension fund investment (chapter four), and analyses the existing problems occurred in enterprise pension fund investment in our country as well as develops the solution by formulating a real diagnosis analysis.更多还原