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在实行现代社会保险制度的国家中,企业年金已经成为一种较为普遍实行的企业补充养老金计划。我国正在完善的城镇职工养老保险体系,是由基本养老保险、企业年金和个人储蓄性养老保险等三个部分组成。企业年金是职工退休收入的重要来源,但由于企业年金基金的资产管理采取市场化方式,一旦企业年金基金发生财务风险,将影响到退休职工老年收入保障的稳定性,甚至影响社会的稳定。因此,加强对企业年金基金财务风险的分析与防范,对确保企业年金基金财产的安全完整、保值增值,保障年金计划受益人的权益,有着十分重要的意义。
In countries implementing the modern social insurance system, enterprise annuity has become a more commonly adopted enterprise supplementary pension plan. The system of endowment insurance for urban workers in our country is made up of three parts, basic endowment insurance, enterprise annuity and individual saving endowment insurance. Enterprise annuity is an important source of retirement income for employees. However, as the asset management of enterprise annuity funds adopts the market-oriented approach, once the enterprise annuity fund has financial risks, it will affect the stability of old-age income security for retired employees and even affect the social stability. Therefore, strengthening the analysis and prevention of the financial risks of the enterprise annuity fund is of great significance to ensure the safety and integrity of the enterprise annuity fund assets, preserve and increase the value, and safeguard the rights and interests of the beneficiaries of the annuity plan.