基于风险调整收益的企业年金投资绩效评估  

Pension Fund Investment Performance Evaluation Based on RAROC

作　　者：马驰[1] 

机构地区：[1]中国人民大学财政金融学院,北京市100872

出　　处：《中国流通经济》2014年第1期117-121,共5页China Business and Market

摘　　要：在我国老龄化加速和人民生活水平提高的背景下,企业年金将会有巨大的市场空间和前景,需要进一步健全并完善企业年金投资绩效评估和考核机制第一,开放企业年金投资管理个人选择权,由个人而不是机构对年金投资机构进行评价;第二,推进年金与资本市场良性互动,建立企业年金指数,为委托人及各管理人对投资管理业绩评估提供条件;第三。With the acceleration of aging problem and the improvement of living standard in China, we should further improve the performance evaluation mechanism for pension fund, which will have huge market space and glorious future. First, we should provide more options for individuals in pension fund management and make the individuals, but not the enterprises, to evaluate pension fund investment institutions; second, we should promote the sound interaction between pension fund and capital market, formulate the index of pension fund and provide conditions for principals and managers to evaluate the performance of investment management; and third, we should perfect risk adjustment mechanism for performance evaluation of pension fund.

关 键 词：企业年金 投资绩效 风险调整收益 业绩基准 

分 类 号：F842.5[经济管理—保险]