【作者】 王强；

【导师】 杨燕绥；

【作者基本信息】 清华大学 ， 公共管理， 2006， 硕士

【摘要】 为了应对日益严峻的老龄化问题,世界各国均对养老保障的制度安排提出了新的规划与要求,我国实行的是“多支柱”发展战略,养老保障由国家基本养老保险、企业年金和个人储蓄养老保险三个支柱组成,市场化运营的企业年金将是职工养老金的主要来源,成为众人关注的焦点。本文从企业年金基本概念的界定入手,形成论文的理论基础;然后重点研究了企业年金受托人制度安排和中国企业年金运营机制。我国的企业年金采用信托管理模式,这决定了企业年金受托人的核心地位,本文紧紧围绕受托人展开研究,构建了以受托人为核心的企业年金管理模式,并对该模式的内部架构、特点,产生背景和存在的关联因素进行了系统论述,进一步明确了我国企业年金受托人的发展框架和运行平台。为了达到理论与实践的充分结合,本文运用比较分析和案例分析的方法对我国企业年金受托人现状进行了研究,主要从理事会受托和法人受托两个层面进行了论证,同时结合国内外经典案例研究,提出了对我国企业年金进一步发展的几点启发。本文的贡献在于运用平衡记分卡构建了以受托人为核心的企业年金安全运营评估体系,以此作为委托人选择受托人,受托人选择其它当事人的依据,为企业年金的安全运营提供了有力支撑。通过对以上问题的研究,明确了企业年金受托人制度的重要性,本文最后从我国的法规政策、信用文化、公民教育等角度提出了相关建议,以期我国的企业年金受托人制度能够得到进一步的完善与发展。更多还原

【Abstract】 As the aging of the population quickens, each country in the world proposed new settlement and regulations for their old-insurance system. In China, We have attempted to establish a multi-pillar old-age insurance system marked by sustainable development. In addition to participating in the compulsory basic old-age insurance, enterprises with suitable conditions may set up annuities for their employees. The state also encourages personal savings for old age. Among these, enterprise annuity which is managed by the market will be a primary source of pension, and became the focus of mass attention. This paper began with discussing the basic concept of enterprise annuity, and described the status quo of china’s enterprise annuity, which formed the basis of this research.China has adopted trust mode in enterprise annuity. As the core of trust mode, trustee takes a very important role. This article advanced a trustee-centered management mode, its inner structure, characteristics, background and related complications were also discussed, which provided the development frame and operation flat for trustee. This paper also did some comparative analyses and case study to get the general situation of trustee in China’s enterprise annuity and proposed several suggestion for further development. In addition, according to the requirement of operation, this article established a trustee-centered evaluation system through balanced scorecard, which was the basis when client chose trustee and when trustee chose other parties.Policy options in laws, credit culture, public education, etc. for promoting trust mode of enterprise annuity in China were proposed.更多还原