摘要
2007年,肇始于美国的次贷危机此后逐步演化成为席卷全球的金融危机。由于法律、法规的缺失,我国结余数万亿元的五项社会保险基金因大量存在银行而面临贬值风险,企业年金和全国社保战略储备基金也面临增值的挑战。金融市场发达的美国在此次席卷全球的金融危机中,由于有《社会保障法案》、《信托法》、《雇员退休收入保障法案》、《税法》等法律的保护,较好地解决了养老金保值增值的问题。我国应当借鉴美国社保基金保值增值的法律治理架构,规范相关法规、规章的立法步伐,以确保我国养老金的保值增值。本文试图从养老金保值增值的法律保障视角,来发掘处于金融危机飓风"风眼"中的美国法律是如何规避养老金风险的,作为中国之借鉴。
In 2007, the sub-prime debt crisis originated in the United States gradually evolved into a Global financial crisis. Due to the lack of relevant laws and regulations, a large amount of the 5 social security funds with a balance as large as dozens of trillions yuan were sitting in bank deposits, and therefore faced with the risk of depreciation. The enterprise annuity fund and the strategic reserve for the social security funds were also facing with the challenge of appreciation. The United States,with a well developed financial market, and also thanks to the protection of its＂ Social Security Act＂ ,＂ The Trust Act＂, ＂The Employee Retirement Income Security Act＂ and the＂ Internal Revenue Code＂, fairly ensured the value preservation and appreciation of its pension fund. Therefore, China should learn from the US legal governance framework for social security funds preservation and appreciation and reg- ularize the pace of establishing related laws and regulations in order to ensure the value preservation and apprecia- tion of China＇s social security funds. From the perspective of legal guarantee for the value preservation and appreciation of pension funds, the paper intended to uncover the reasons how the United States avoided the pension fund risks while itself sitting on the typhoon eye in the financial crisis, and brought forwards for China＇s consideration.
出处
《保险研究》
CSSCI
北大核心
2012年第5期119-127,共9页
Insurance Studies
基金
国家社科基金项目"社保基金监管立法研究"(项目号:09BFX053)的阶段性成果
北京市重点交叉学科"法律与经济"项目
中国政法大学"211"三期工程项目的阶段性成果
关键词
金融危机
养老金
保值增值
立法
financial crisis
pension fund
value preservation and appreciation
legislation
