Search Of Regulation And Supervision On Corporate Pension Of China

Corporate pension is not only a private scheme; it is much better a social plan playing a public role. To some degree, it shows a sense of social responsibility a corporate undertakes a spirit of feedback to employee and society. But it's not simply a "charity" from employers, it benefits employers too. Corporate pension plan makes a corporate program its development in a long run; obtain employees' royalty and diligence in less current cost, gain government's support with lighter tax burden. So, corporate pension brings employer employee and the state a win-win situation.With the increasingly expansion of the size of corporate pension, it demands productive investment of pension funds, which means the necessity of pension funds' entrance into the capital market. In fact, it is the common way of operation around the world. For such kind of operation, the regulation and supervision of corporate pension should be put in an important place.Chapter 1 of this paper introduces the operation mechanism of corporate pension, which is the basis of and has the same aims with the regulation and supervision. This mechanism involves trustee, investment manager, account managers etc. Because of the important statue and key role of trustee, it is analyzed more specifically. Chapter 2 is about the two classical regulation modes: quantitative regulation mode and prudent -person regulation mode and respective option of the two modes of different counties. It also refers to China's option and trends and development of regulation mode. Chapter 3 is mainly about regulation and supervision system arranging, including entrance rule, limitation on tools and ratios of funds investment, forbidden investment, risk deposit rule, disclosure, and commission restraint rule. In chapter 4, writer introduces the establishment of regulation bodies both in America and China.