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,(,130012)[],,,,,,,,[];;[]F275.1[]A[]1000-3541(2007)04-0136-05ProbingintoManagementofAnnuityofEnterprisesHONGFei,HANPeng(CollegeofEconomics,JilinUniversity,Changchun130012,China)Abstract:Underthebackgroundofagingofpopulation,ithasimportantsignificanttoprobingintotheframeofmanagementofenter2priseannuity.Intheworld,annuityofenterprisegraduallyformsthemodelonthebasisofthetrustrelationbetweenclientandtrusteeandagentrelationbetweentrusteeandmanagerofinvest.Underthiskindofmodel,eachsubjectsuperviseseachother,balanceseachother,canpreventtheriskintheoperationandmanagementeffectively.Consultingthismodel,theframeofmanagementofenterpriseannuityofourcountryhasalotofquestions,suchasimperfectionofcompensationmechanism,lackingthelimitforthebehaviorofself-investmentofmanagerofinvest.Throughsettingupintactguaranteemechanism,makingmeasuresofthereasonableandunifiedtaxpreferentialpolicy,etc.,constantlyperfectmanagementofenterpriseannuityofourcountry.Keywords:annuityofenterprises;theframeworkofmanagement;agingofpopulation[]2007-01-09,,,1999,,,,,,,,,,66%,,1991,15,,2000,193,560;2003,350,700;2004,2000,500,,,,,63120074(204)THENORTHERNFORUMNo14,2007TotalNo1204,:(),,,,,,,;,,;,,;;,,,,,,,,,;;,,,,;,(),,,;,;;,,,,:,(),,;,,,,,,(),;;,(),,(),,,,,731,;,,,,,,,,,,,,,,,,,,,,,,,,,;;,,;,,,(),,,,,,,,,,,2004,:(1),,,,;,(2),(3),,,,,,2004,37,,,,20053420055,8,831,,4%,,,:11,,,,21,,,,,,2002,31,,,,,,,,2004,:1P12,,,,5%;,,,,,,,,,,,,,,,41,,,,:,20%,,10%,,,(),:11,,,,,,,,,,,,,,,,,,,,,,,21,931,,,,,,,,10%15%,,,,,31,,EET(E,T),,,,,EET:,,,,,,,,EET,,,,,41,:,,,;,,,,,,,,,,:,,PBGC,,,,,:[][1]http:PP[2]http:PP[3]OliviaSMitchell,PrivatePensionsandPublicPoliciesJournalofEconomicLiterature1Nashville:Dec20051Vol143,Iss141[4]JuliaEMiller,FundamentalsofPrivatePensions,8thedition,Bene2fitsQuarterly1Brookfield:ThirdQuarter20051Vol121,Iss131()[]041