International Journal of Business and Social Science

ISSN 2219-1933 (Print), 2219-6021 (Online) DOI: 10.30845/ijbss

The Performance Evaluation of China's Enterprise Annuity Investment Operations
Dong Yufang, Hao Yong

Abstract
China is the country to grow old before it gets rich, in order to cope with the impact of the wave of silver, corporate pension funds have to increase their value, that is, to get more funds surplus. Corporate pension fund surplus is the difference between investment operations brought some cash flow and debt to be paid by a certain cash flow. Building an effective performance evaluation system not only can protect the investment and operation of enterprise annuity but yields to provide a better life for the majority of businesses retired workers in their later years, which also has become an important issue and has practical significance

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