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随着人口老龄化程度的加剧,我国养老保障制度经历着深刻变革,尚未完全建立和广泛覆盖的基本养老保险制度面临的压力越来越大,建立企业年金制度,对缓解这种压力、构建多元化的养老保险制度,具有重大现实意义。目前我国企业年金采用信托管理模式;企业年金在运行过程中,涉及多层委托-代理关系,并由此引起委托代理风险——逆向选择和道德风险,正是本文研究的主要内容。
With the increasing degree of population aging, China’s pension system has undergone profound changes. The basic pension insurance system, which has not yet been fully established and widely covered, is under increasing pressure. The establishment of an enterprise annuity system will greatly alleviate the pressure and build a pluralistic The pension system has great practical significance. At present, China’s enterprise annuity adopts the trust management mode. During the operation of the enterprise annuity, it involves multiple layers of principal-agent relationship and leads to agency risk - adverse selection and moral hazard, which is the main content of this paper.