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近年来,我国企业年金制度的构建和政策法规的完善取得了明显的进展。但在企业年金监管制度方面,如营运模式、投资监管体系、综合监管体系、信息披露、信息共享、市场潜力、市场行为、税收政策、社会公众认知、专业管理人才等仍面临不少问题。企业年金的可持续发展必须重视制度环境建设,注意保护企业及行业对企业年金计划的期望,高度关注文化因素及若干潜在制度因素的制约和影响作用;充分关注企业及企业职工对企业年会计划投资营运的心理预期;必须为企业年金计划可携带性问题的解决提供现实方案和途径;尽快提升企业年金计划管理人员的专业水平。完善我国企业年金监管体系的政策思路是:构建高效的企业年金监管平台;选择适合我国实际的企业年金营运模式,允许选择多元化的运营机制;重视企业年金治理结构的制度文化约束,实施有效的风险控制;企业年金的运营和监管需要强调实施综合配套的思路。
In recent years, remarkable progress has been made in the construction of the enterprise annuity system and in the improvement of policies and regulations in our country. However, there are still many problems in the regulation system of the enterprise annuity, such as operating mode, investment supervision system, comprehensive supervision system, information disclosure, information sharing, market potential, market behavior, tax policy, public awareness and professional management personnel. The sustainable development of enterprise annuity must pay attention to the construction of institutional environment, pay attention to the protection of enterprises and industry expectations of enterprise annuity plan, pay close attention to cultural factors and a number of potential institutional constraints and impact of factors; full attention to business and enterprise workers on the enterprise annual plan Investment and operation of psychological expectations; enterprise pension plan must be to solve the problem of providing realistic solutions and ways; as soon as possible to enhance the professional standards of enterprise annuity plan managers. The policy of perfecting the regulatory system of enterprise annuity in our country is to build an effective regulatory platform for enterprise annuity, to choose the operational mode of enterprise annuity which is suitable for our country, to choose a diversified operating mechanism, to pay attention to the system and cultural constraints of enterprise annuity governance structure, Risk control; The operation and supervision of the enterprise annuity need to emphasize the idea of implementing the comprehensive companion.