自2004年5月1日《企业年金试行办法》和《企业年金基金管理试行办法》实施以来,企业年金成为人们关注的焦点。而企业年金中一个显著的特点是利益主体之间存在大量的委托代理关系,导致相互制衡机制变得复杂,风险控制链加长。委托代理关系事实上就是居于信息优势与处于信息劣势的 Since the implementation of the “Trial Measures for Enterprise Annuities” and the “Trial Measures for the Management of Enterprise Annuity Funds” on May 1, 2004, enterprise annuities have become the focus of attention. A significant feature of the enterprise annuity is that there are a large number of principal-agent relationships between the stakeholders, which leads to the complicated mechanism of checks and balances and the long-term risk control chain. In fact, the relationship between principal and agent lies in information superiority and information inferiority