| 1. | The choice of management model of employer pension fund
制度约束与企业年金基金管理模式选择 |
| 2. | The article sets out from angle of the assets investment mainly , focus on analyzing the investment problem of our country
本文主要从资产投资的角度出发，着重分析我国企业年金基金投资的问题所在。 |
| 3. | Article 14 the financial statements for the enterprise annuity fund include the balance sheets , net assets change statements and annotations
第十五条资产负债表反映企业年金基金在某一特定日期的财务状况，应当按照资产、负债和净资产分类列示。 |
| 4. | The first part clarifies three concepts : occupational pension , occupational pension plans and occupational pension fund , then analyzes the necessity of setting up and investing the occupational pension fund
第一部分,先厘清了企业年金、企业年金计划和企业年金基金这三个基本概念,分析了年金基金设立及投资的必要性。 |
| 5. | Article 2 the term " enterprise annuity fund " refers to fund raised by an enterprise in the light of the enterprise annuity plan and the supplementary endowment insurance fund raised by its operating income of investment
第二条企业年金基金，是指根据依法制定的企业年金计划筹集的资金及其投资运营收益形成的企业补充养老保险基金。 |
| 6. | Article 1 to standardize the confirmation and measurement of enterprise annuity fund and the presentation of financial statements , these standards are formulated in accordance with the accounting standard for business enterprises - basic standards
第二条企业年金基金，是指根据依法制定的企业年金计划筹集的资金及其投资运营收益形成的企业补充养老保险基金。 |
| 7. | Endowment insurance cost includes to be expended to the primary endowment insurance of pay of orgnaization of social insurance agency according to state specified standards , and plan to complement to what person pay governs related enterprise pension fund according to enterprise annuity insurance premium
养老保险费包括根据国家规定的标准向社会保险经办机构缴纳的基本养老保险费，以及根据企业年金计划向企业年金基金相关治理人缴纳的补充保险费。 |
| 8. | From the above analysis , we point out the key problems in the development of china ' s occupational pension ( 1 ) the obscure policy for developing the occupational pension ( 2 ) backward laws and rules ( 3 ) lack of preference policy and stimulation mechanism ( 3 ) irregular management ( 4 ) the narrow investment channel of annuity funds and its low efficiency chapter 3 presents the development of the occupational pension in the abroad and its enlightenment on china ' s practice
对于影响我国企业年金发展的障碍和我国企业年金发展中存在的问题，笔者认为当前主要有以下几方面问题：国家有关企业年金发展的政策不清晰；有关企业年金发展的法律法规建设滞后；缺少激励机制和政策优惠；企业年金管理方面很不规范；企业年金基金投资渠道不畅、运营效率低下等。第三章介绍的是国外企业年金的发展及对我国的启示。 |
| 9. | It deserves special attention that fiduciary and managing relationship is original in this paper . although many scholars directly define the relationship between client and fiduciary as trust , this paper specializes the relationship as fiduciary and managing on the consideration of special request of occupational pension fund
其中值得注意的是,企业年金基金的受托管理关系是本文基于年金的特殊性而给出的界定,虽然很多学者把委托人与受托人之间的关系直接界定为信托,但是本文考虑到年金基金发展的特殊要求,将二者之间的关系特殊化为受托管理关系。 |
| 10. | In addition , we have referred to many valuable experience of the annuity operation in the developed countries . we got such enlightenments ( 1 ) the establishment of occupational pension scheme must be based on the comprehensive laws and rules ( 2 ) the form of the annuity scheme depends on the legislature framework and market environment concerning the schemed payment structure ( 3 ) it must clearly specify the institutions in charge of organizing the annuity scheme , charging fees and payment ( 4 ) the law must specify the investment principles of occupational pension funds ( 5 ) the an
本章通过对国外企业年金发展经验的介绍，笔者得到如下启示： （ 1 ）企业年金制度的建立需要完善的法律法规； （ 2 ）年金计划形式取决于与计划待遇结构有关的法律框架和市场环境； （ 3 ）要明确规定经办养老金计划的组织和负责计划征缴和待遇管理的机构设立形式； （ 4 ）要从法律上规定企业年金基金的投资原则： （ 5 ）要通过法律要求保障基金财产安全、保护雇员年金权利； （ 6 ）政府需要通过税收优惠政策鼓励雇主和雇员举办企业年金计划。 |
