The Investment Operations And Risk Supervise Of Corporate Pension Fund

In order to improve the treatment and the living standard of retired workers, and to reduce the retirees' reliance on State statutory pension insurance, many countries have begun to encourage the development of all types of corporate pension plans. Our country proposed"the enterprise annuity"for the first time concept in the [2000]42 number document. It symbolized that the enterprise annuity system starts officially. However, at present China's Enterprise Annuity Fund's investment operation is not yet perfect, it is difficult for Annuity Fund to preserve and increase the value on the basis of guaranteeing security, and our related fund regulatory measures are not yet in place. Therefore the problems about Enterprise Annuity Fund's investment operations and the regulatory is urgent to be solved, they have also become the focus of the research for scholars.There are four parts in this text. It adopts the method of system and the whole unify. The first part is introduction. The second part is the summary of corporate pension. The paper studies our country Enterprise annuity fund investment operation with emphasis. It introduced the enterprise annuity fund investment's property category and in the fund investment operation's basic principle, the overall flow and the operation fund accountant deals with the issue. Finally, because the enterprise annuity fund is an affecting item, therefore strengthens to the enterprise annuity fund supervision is also a key content of this paper. The paper finally evaluated the current business enterprise annuity system of our country, and put forward the perfect way of thinking.The paper concerned about the actual situation of enterprise annuities, focused on the investment operations of pension fund, related accounting treatments and Risk supervise. Finally it tried to make recommendations on how to strengthen the country's social corporate pension fund supervision, such as establish the "Trinity" supervision system, improve the regulatory strategy and the information construction and so on.