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企业年金计划目前主要分为单一运作和集合运作两类。集合计划是国家倡导的优选运作方式,在OECD(经合组织)等国家已经运行了几十年,发展较为成熟,但在我国仍处于起步阶段。2011年随着《企业年金基金管理办法》与《关于企业年金集合计划试点有关问题的通知》的出台,使得集合计划产品的设立、运行得以进一步明确和规范,集合计划产品的特征、优势得以进一步发挥和突显,预计集合计划产品的推出将吸引更多企业参加企业年金,也为企业建立年金计划提供更多的选择空间。
The enterprise annuity plan is mainly divided into two types: single operation and collective operation. It is a preferred mode of operation advocated by the state. It has been in operation for several decades in countries such as the OECD and has a relatively mature development. However, it is still in its infancy in our country. In 2011, with the promulgation of the Measures for the Administration of Enterprise Annuity Funds and the Circular on Pilot Issues Concerning the Pilot Project of Enterprise Annuity Aggregation, the establishment and operation of assembly-planned products were further clarified and regulated. The characteristics and advantages of the planned products were further improved It is expected that the introduction of the planned products will attract more enterprises to participate in the enterprise annuity and provide more choices for enterprises to establish annuity plans.