中国企业年金绩效评估体系研究

【作者】 梁维全；

【导师】 周冯琦；

【作者基本信息】 上海社会科学院 ， 产业经济学， 2009， 博士

【摘要】 随着人口老龄化问题的不断发展,世界各国的养老保障财政负担日益加重,为了保障退休职工的生活水平,提高养老保险替代率的同时减少国家基本养老保险的负担,各国不约而同的推出了建立企业年金计划的政策,改革完善传统养老保险体系。我国特殊的人口总量、结构以及长期以来较低的养老保险水平状况,决定了借鉴国际经验发展企业年金是我国养老保险体系改革的必然趋势。但是,由于缺乏有效的监管途径,发生了“安然事件”、“上海社保案”等重大问题,严重阻碍了企业年金的发展进程,使得企业年金的养老保障体系第二支柱作用得不到充分的体现,养老保险体系改革进展缓慢。如何通过实时、准确的监控,保证企业年金的安全,提高企业年金的运营效率,扩大企业年金的覆盖面,实现企业年金的发展战略,已成为养老保险体系改革的关键。本文认为,建立合适的绩效评估体系监控企业年金的运营全程,并通过反馈不断调整企业年金政策和运营策略是实现这一目标的最好途径。本文以企业年金作为研究对象,从绩效评估的角度来研究企业年金的发展战略实施问题,借助于平衡记分卡绩效评估体系的思想,深入的探讨了企业年金发展状况、运营过程中的影响因素、企业年金绩效评估的主体和内容、平衡记分卡评估体系的思想等问题,试图说明企业年金的绩效评估体系的运行机理。同时突破了以往在企业年金绩效评估方面单纯以企业年金制度或者投资业绩作为唯一考核对象的片面性,从企业年金的发展战略出发,综合考虑企业年金运营的财务问题、客户问题、内部流程问题以及学习与成长问题,全面地评估企业年金的运营绩效。从结构安排上看,全文共分七个章节。第一章概括地介绍了本文的研究背景、研究方法和研究意义,阐明本文的研究思路,简要说明本的研究创新之处。第二章是相关研究综述,主要包括绩效评估理论的研究和企业年金绩效评估的研究两方面,为企业年金绩效评估体系的建立做下铺垫。第三章研究了企业年金的基本理论,界定了企业年金的概念和特征,分析了企业年金的发展和运行机理,重点研究了企业年金运营的影响因素,为建立企业年金绩效评估体系的指标选取提供了理论依据。第四章分析了企业年金绩效评估的评估主体、评估内容以及评估中需要注意的评估程序和评估指标等,并阐明了企业年金绩效评估的基本原则。第五章首先阐述了平衡记分卡的核心思想、理论框架和四个维度的主要内容,分析了平衡记分卡的基本特点以及基于平衡记分卡思想的中国企业年金绩效评估体系的作用机理,进一步构建了企业年金绩效评估体系的基本框架,分析了企业年金绩效评估体系的平衡性、战略导向性、突出智力资本的评价等特点。第六章首先阐述了中国企业年金绩效评估体系关键战略指标的选择准则,从财务角度、客户角度、内部流程角度以及学习与创新角度分析了企业年金绩效评估体系的具体指标,并利用层次分析法研究了指标体系中各个指标的具体权重。并在此基础上建立了企业年金运作过程中最重要的两个环节,即企业年金受托人和投资管理人的绩效评估平衡记分卡。第七章对前文的分析研究做了一个简单的总结。本文在创作过程中,借鉴、消化和吸收了许多学者的相关研究成果,在此基础上形成本文的研究体系。笔者认为,本文的贡献主要在于:(1)为解决对企业年金绩效的评估问题,提出了利用平衡记分卡的思想综合考核企业年金绩效;(2)从企业年金发展战略角度出发,建立了企业年金绩效评估系统模型;(3)建立关键指标和平衡记分卡整合的企业年金绩效评估指标体系;(4)结合企业年金绩效评估体系的复杂性,利用层次分析法确定了企业年金绩效评估指标体系的权重。在本文写作过程中,有些思路和观点已经蕴含在行文之中,有些限于各种原因还没有来得及详细论述,要在以后的研究之中继续探索。同时也希望本文的研究,能给中国企业年金的发展提供参考。更多还原

【Abstract】 With the rapid growth of aging population, the old-age social security system around the world increases the financial burden. In order to guarantee the living standard of the retired workers, improve annuity replacement rate and reduce the burden of the basic old-age insurance, most countries bring forward the enterprise annuity plan policy, via this they reform and perfect the traditional old-age insurance system. The special structure and large population in China, as well as long-term low-level old-age insurance,it decided that it is the inevitable trend of referencing foreign experience of developing the enterprise annuity when we reform Chinese traditional old-age insurance system. However, owing to the lack of effective monitoring, it has occurred the "Enron", "Shanghai’s annuity fund" and other major issues, which has seriously hindered the development process of enterprise annuity, it made that the function which the enterprise annuity is the second pillar of old-age security system is not fully embodied and the reform of the old-age insurance system advanced slowly.It has become the key to reform old-age insurance system through a real-time, accurate monitoring, ensuring the security of enterprise annuity, increasing the operational efficiency of the enterprise annuity, expanding the coverage of enterprise annuity and achieving the development strategy of enterprise annuity. This dissertation considers that,we should establish appropriate performance evaluation system to monitor the operation of the whole enterprise annuity and adjust enterprise annuity policy and business operation strategy of the annuity through continuous feedback information,and it is the best way to achieve this.The dissertation makes enterprise annuity as the research object,from the perspective of performance evaluation to study the implementation issues of enterprise annuity development strategies, applying the thought of the balanced scorecard performance assessment system,it discusses in depth the development of enterprise annuity, the influencing factors of operators process, the main and content of the enterprise annuity performance evaluation, the spirit of the balanced scorecard evaluation system. It tries to indicate the operational mechanism of the enterprise annuity performance evaluation system. At the same time,from the development strategy of enterprise annuity, the dissertation breaks through the one-sidedness that system or investment performance of the enterprise annuity was regarded as the only assessment item in previous performance evaluation, comprehensively considers the financial issues, customer issues, internal processes, as well as learning and growth issues in the enterprise annuity business operation, and assesses the operating performance of enterprise annuity integrated.From the structure point of view, the text is divided into seven chapters. In chapter one,the dissertation briefly describes the research background, methodology and significance, briefly describes the innovation of this research. Chapter two is the literary review of relevant studies, including the theory of performance evaluation and performance evaluation of enterprise annuity,which has laid the foundation for the establishment of the enterprise annuity performance evaluation system. Chapter three studies the basic theory of enterprise annuity, defines the concept and features of enterprise annuity, analyzes developmental and operational mechanism of the enterprise annuity, mainly studies the influential factors in the enterprise annuity operation, provides a theoretical framework to select the indicators for the establishment of enterprise annuity performance evaluation system. Chapter four analyzes the main and the content of enterprise annuity performance evaluation system,the assessment procedures needed to pay attention in assessment and indicators and so on, and establishes the principle in the performance evaluation of the enterprise annuity. Chapter five states the core idea,theoretical framework and main contents of the four dimensions of the Balanced Score Card firstly, studies the basic characteristics of the Balanced Score Card and the mechanism of China’s Enterprise Annuity performance evaluation system which is based on the thinking of Balanced Score Card, and further establishes a basic framework of the performance evaluation system of enterprise annuity, analyses the characteristic of the enterprise annuity performance evaluation system, such as the balance, strategy-oriented, and highlight the evaluation of intellectual capital etc. Chapter six describes the choice criteria of the key strategic indicators of China’s Enterprise Annuity system of performance evaluation firstly, analyses the specific indicators of the enterprise annuity performance evaluation system on the financial perspective, customer perspective, internal process perspective and learning and innovation perspective, applying AHP(analytic hierarchy process) to study the specific weight of various indicators in the index system .Based on this,the Balanced Score Card of the two prime important areas in the operation of the enterprise annuity, the enterprise annuity trustees and investment managers. Chapter seven makes a simple conclusion on the analysis of earlier studies.In the creative process of this dissertation,I learn, digest and absorb a lot of scholars’relevant research results, and form the research system of this dissertation. I think that the main contribution of this paper is: (1) in order to address the performance evaluation of the enterprise annuity, the dissertation puts forward that applying the idea of the Balanced Score Card to comprehensive performance assessment of the Enterprise Annuity; (2) the dissertation has established a model of the enterprise annuity performance evaluation system from the development strategy view; (3) the dissertation has established an index system of the enterprise annuity performance evaluation which integrated the key indicators and the Balanced Score Card; (4) taking into account the complexity of the performance assessment of enterprise annuity system, the thesis uses AHP to determine indicators weight of the enterprise annuity performance evaluation system. In the process of studying and writing, some ideas and points of view are implicit in the text, limited to a variety of reasons some hasn’t stated in details, it is necessary to study in the future. At the same time, I also hope that the research will give some reference the development of China’s Enterprise Annuity.更多还原