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今年5月1日开始施行的《企业年金试行办法》和《企业年金基金管理试行办法》,是规范我国企业年金管理制度和运作规则的重要文件,其根本目的是保证年金受益人能够得到安全、稳定和尽可能高的收益。本文将影响企业年金成本与收益的主要因素--投资收益率、管理费率和年金受益人最终收益率,置于若干假设条件下加以分析,探讨现行制度下企业年金施行中的问题。
The Trial Measures for Enterprise Annuities and the Trial Measures for the Management of Enterprise Annuity Funds, which were put into force on May 1 this year, are important documents for regulating the enterprise annuity management system and operating rules in our country. The fundamental purpose of the trial is to ensure that beneficiaries of annuities can obtain safe, Stable and as high as possible. This article will affect the enterprise annuity costs and benefits of the main factors - investment rate of return, management fees and annuity beneficiaries of the final rate of return under a number of assumptions to be analyzed to explore the implementation of the existing system of enterprise annuity issues.