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面临我国人口老龄化的巨大压力,单纯依靠基本养老保险已经难以提供充足的退休保障。企业年金作为基本养老体系的补充,已日益成为政府与社会关注的问题之一。中国企业年金监管机制中存在着立法执法水平低、缺乏独立的监管主体、委托关系中各责任主体信息不对称,外部监管机制不健全等问题。因此,应从完善企业年金监管的法律法规、建立统一的企业年金监管机构、建立完善的信息披露制度以及构建多层次的监管体系等方面入手,进一步完善中国企业年金监管机制。
Faced with the enormous pressure of the aging of our population, it has been difficult to provide adequate retirement protection simply by relying on basic endowment insurance. As a supplement to the basic pension system, the enterprise annuity has increasingly become one of the issues that the government and the society are concerned about. There are some problems in the regulatory mechanism of Chinese enterprise annuity, such as low level of law enforcement, lack of independent regulatory body, asymmetric information of each principal part in the entrustment relationship and unsound external regulatory mechanism. Therefore, we should start from perfecting the laws and regulations on the supervision of enterprise annuity, establishing a unified enterprise annuity regulatory body, establishing a perfect information disclosure system and constructing a multi-level regulatory system, so as to further improve the regulatory mechanism of enterprise annuity in China.