【正文】
提供更好的專(zhuān)業(yè)化分工和服務(wù),許多美國(guó)企業(yè)將退休金計(jì)劃委托給外部的專(zhuān)業(yè)機(jī)構(gòu)進(jìn)行管理。美國(guó)退休金計(jì)劃的替代率達(dá)到20%左右(1997),是許多美國(guó)社會(huì)成員退休養(yǎng)老的重要經(jīng)濟(jì)來(lái)源?!∶绹?guó)的退休金計(jì)劃美國(guó)有著全球最大的補(bǔ)充養(yǎng)老保險(xiǎn)市場(chǎng),截至2003年。英國(guó)行業(yè)性年金基金;法人受托管理;個(gè)人受托管理比利時(shí)企業(yè)內(nèi)部管理;法人受托管理(養(yǎng)老金公司)荷蘭行業(yè)性年金基金;法人受托管理我國(guó)香港地區(qū)只能是法人受托管理在國(guó)外養(yǎng)老金市場(chǎng)中,法人受托模式比較常見(jiàn)。在法人受托模式下,由企業(yè)外部的其他法人機(jī)構(gòu)擔(dān)任企業(yè)年金計(jì)劃受托人。s management mode of Enterprise Annuity under enterprise annuities pilot scheme is divided into two major categories: Council entrusted with the fiduciary mode and corporate mode.According to the main market for enterprise annuity with the services provided by different legal entities, Council entrusted with the fiduciary mode and corporate mode have several specific manifestations during the actual operation. After parative and analysis, we find Corporate bodies entrusted with the independence of the legal status, human resources, technology and services, and other areas, provide enterprises with a more professional, less costly enterprise annuity fiduciary services, reduce the risk of enterprises at the same time. The corporate mode is the excellent management of enterprise annuity mode.關(guān)鍵詞:企業(yè)年金 法人受托模式 理事會(huì)受托模式Key words: enterprise annuities Council entrusted with the fiduciary mode corporate mode1 發(fā)達(dá)國(guó)家和地區(qū)企業(yè)年金市場(chǎng)的主流趨勢(shì) 國(guó)外企業(yè)年金的主要管理模式在國(guó)外的補(bǔ)充養(yǎng)老保