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《企业年金试行办法》和《企业年金基金管理试行办法》(以下简称两法)从2004年5月1日起开始实施,这标志着我国企业年金制度框架基本建立。规范的企业年金制度实施需要设立规范的年金受托人等多个参与主体,涉及多个当事人、中介机构、监管机构,从而增加了监管的难度。对企业年金完善的监管需要建立统一的监管框架,多个监管机构相互协调,以提高对企业年金整体的监管效率。
The Trial Measures for Enterprise Annuities and the Trial Measures for the Management of Enterprise Annuity Funds (hereinafter referred to as the “Two Measures”) came into force on May 1, 2004, which marked the basic establishment of the enterprise annuity system framework in our country. The implementation of a standardized enterprise annuity system requires the establishment of a number of participants such as a regulated annuity trustee, which involves multiple parties, intermediaries and regulatory agencies, thereby increasing the difficulty of regulation. The perfect regulation of the enterprise annuity needs to establish a unified regulatory framework, and multiple regulatory agencies coordinate with each other so as to enhance the overall supervision efficiency of the enterprise annuity.