Study On Development And Investment Of Enterprise Pension In China

Since 1970' s, there has been a great surge of reform around the world in endowment insurance system and retirement system after the appearance of a series of problems such as Petroleum Crisis, Endowment Crisis and Aging Crisis. Each country around the world has put forward the idea of setting up enterprise pension system and has put it into effect.Since the mid 1980' s, Our country has begun to erect our enterprise pension system. Recently, our country' s enterprise pension development already has obtained a very fast development. Comparing with the western developed country, however, the disparity is really serious. The following reasons must be highlighted: the laws and regulations are not perfect; the enterprises including their staff have not understood the enterprise pension function; the system of paying and returning expenses are not clear enough; the enterprise pension fund investment benefit is not good and so on. Among these, the author feels the most serious problem is that the investment channel of enterprise pension fund in our country is impeded, in which the lower investment benefit and the investment risk is greatly coexists. This article is mainly to study the enterprise pension fund investment abroad, and explain the existing problems occurred in enterprise pension fund investment in our country by using a real diagnosis-analyzes. Also, the solution, which emphasizes on open up the investment channel of the enterprise pension fund and enhances its investment return, is developed.Three parts can be divided. The first one (chapter one and chapter two) mainly introduces the enterprise pension concept, the function as well as the current research situation at home and abroad. The second one (chapter three) mainly introduces the development condition of the enterprise pension for both domestic and foreign enterprises. The third one (chapter four and chapter five) mainly introduces the characteristics, importance and principles of enterprise pension fund investment (chapter four), and analyses the existing problems occurred in enterprise pension fund investment in our country as well as develops the solution by formulating a real diagnosis analysis.