摘要
以企业员工的利益为出发点,分析他们参加企业年金计划的预期收益和为此承担的风险。认为,企业年金效用在于参加企业年金计划的员工预期可以规避长寿风险,但为此员工还要承担短寿风险、委托代理风险以及规制风险。
The paper explores the expected gains from the occupational pension schemes and the related risks on employees’ behalves. It is shown that employees may avert longevity-risk while they are exposed to ephemerality-risk, principle-agent risk and regulatory risk with access to the occupational pension schemes.
出处
《青岛职业技术学院学报》
2005年第2期42-44,51,共4页
Journal of Qingdao Technical College
关键词
长寿风险
短寿风险
委托代理风险
规制风险
企业年金效用
longevity-risk
ephemerality-risk
principle-agent risk
regulatory risk
the utilities of the occupational pension
