中国个人账户养老基金信托运营管理模式探析  

The Analysis of Trust Operation Mode in Personal Accounts of Endowment Insurance Funds in China

作　　者：赵妮娜[1] 魏鹏 

机构地区：[1]陕西师范大学国际商学院,陕西西安716200 [2]澄合百良旭升煤炭公司,渭南715300

出　　处：《学术探索》2012年第10期58-62,共5页Academic Exploration

摘　　要：近年来,个人账户养老基金运营管理模式、保值增值问题一直是学者们研究的重点,本文从个人账户养老基金的产权属性出发,通过对个人账户养老基金的管理现状和信托运营模式的优势分析,构建了个人账户养老基金信托运营框架,通过成立个人账户基金管理委员会与个人账户基金监督委员会,辅助其他监管,交由信托公司负责运营,保证了个人账户基金保证增值,并认为应从转变政府角色、构建信托运营的市场环境、坚持"资产组合定量"原则和"审慎人"原则、建立个人账户基金信托信息披露制度和完善法律法规体系五个方面保障信托模式的顺利运营。In recent years, many researchers focus their study on individual accounts＇ pension management operational mode and personal account funds maintenance and appreciation. This article starts from the property attributes of individual account pension funds, makes an analysis of both the management situation of individual account pension funds and the advantages of the trust operation mode, and formulates a framework of individual account pension funds trust operation mode. This framework emphasizes the establishment of individual account pension funds management committee and the individual account supervision committee as auxiliary forms of other supervisions, and the trust cooperation are responsible for the two committees＇ operation. In this way, the added value of individual account fund is ensured. This article also points out five aspects to ensure the smooth operation of the trust mode. They are respectively a change in the government＇s role, the formulation of a market environment for trust operation, an insistence on the principle of portfolio quantitative and ＂the prudent man＂, the formulation of the system of individual account fund trust information disclosure system and a perfection of the law.

关 键 词：个人账户养老基金 信托 运营管理 

分 类 号：C913.7[经济管理]