Abstract

The enterprise annuity fund is a supplement of old-age insurance, which is collected according to the relevant national laws, regulations and the enterprise annuity plan, formed with the operation income, and used to pay the enterprise retirement old-age pension. Since "Enterprise Annuity Implementation Means" and "Enterprise Annuity Fund Management Implementation Means" were set in 2004, as well as 2006 the new enterprise annuity accounting standards, the issue of enterprise annuity fund management attracts more and more researchers' attention. Starting from the analysis of present situation of enterprise annuity fund in China, this article makes empirical analysis about two kinds of enterprise annuity fund investment management pattern, and proposes certain measures to strengthen the enterprise annuity fund management.

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