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　　銀保(bao)監會有關部門負責人就《個人稅收(shou)遞(di)延型商(shang)業養(yang)老保(bao)險資金運用(yong)管理暫行辦法》答記者(zhe)問

　　為規范稅延(yan)養老保險資金(jin)運用(yong)行(xing)為，實現資金(jin)的安全穩(wen)健(jian)運作和(he)長期保值增值，促進稅延(yan)養老保險試點持續健(jian)康發展，近(jin)日，銀(yin)保監(jian)會發布《個人稅收遞延(yan)型商業養老保險資金(jin)運用(yong)管理暫行(xing)辦(ban)法(fa)》（以(yi)下簡稱《辦(ban)法(fa)》）。銀(yin)保監(jian)會有關部(bu)門(men)負責人回(hui)答了記者提(ti)問(wen)。

　　一、《辦法》出臺的背景(jing)是什么？

　　近期，銀保監(jian)會會同國(guo)務院有關部門(men)陸(lu)續印發《關于(yu)開展個(ge)人(ren)稅收(shou)(shou)遞延(yan)型商(shang)(shang)業(ye)(ye)養(yang)老(lao)保險(xian)(xian)試(shi)點的通知(zhi)》《個(ge)人(ren)稅收(shou)(shou)遞延(yan)型商(shang)(shang)業(ye)(ye)養(yang)老(lao)保險(xian)(xian)產品開發指引(yin)》《個(ge)人(ren)稅收(shou)(shou)遞延(yan)型商(shang)(shang)業(ye)(ye)養(yang)老(lao)保險(xian)(xian)業(ye)(ye)務管理(li)暫行辦(ban)法》等系列(lie)政策文(wen)件(jian)，穩步推進稅延(yan)養(yang)老(lao)保險(xian)(xian)試(shi)點業(ye)(ye)務健(jian)康(kang)發展。

　　稅延(yan)養(yang)老(lao)保(bao)(bao)(bao)險(xian)產品以(yi)“收益(yi)穩健(jian)、長(chang)(chang)期鎖定(ding)、終(zhong)身領(ling)取、精算平(ping)衡”為設計(ji)原則，在(zai)資(zi)金(jin)投(tou)(tou)資(zi)運作(zuo)的安全(quan)性(xing)、收益(yi)性(xing)和流動性(xing)等方面(mian)有(you)特(te)殊的管(guan)理要求。一是更(geng)(geng)加(jia)強(qiang)調安全(quan)。稅延(yan)養(yang)老(lao)保(bao)(bao)(bao)險(xian)資(zi)金(jin)是老(lao)百姓的養(yang)老(lao)錢，享受(shou)國家(jia)稅收優惠政(zheng)策，保(bao)(bao)(bao)險(xian)機構(gou)責任重大，投(tou)(tou)資(zi)運作(zuo)需要更(geng)(geng)加(jia)審慎(shen)穩健(jian)。二是更(geng)(geng)加(jia)考驗長(chang)(chang)期投(tou)(tou)資(zi)能力。要實(shi)現資(zi)金(jin)的長(chang)(chang)期保(bao)(bao)(bao)值增值，必(bi)須在(zai)大類資(zi)產配(pei)置、長(chang)(chang)期投(tou)(tou)資(zi)、價(jia)值投(tou)(tou)資(zi)和多(duo)元化投(tou)(tou)資(zi)等方面(mian)具備更(geng)(geng)強(qiang)的投(tou)(tou)資(zi)能力。三是更(geng)(geng)加(jia)需要嚴(yan)格的風(feng)險(xian)管(guan)理。要管(guan)理好跨經濟(ji)周期的長(chang)(chang)期資(zi)金(jin)，必(bi)須建(jian)立(li)科學有(you)效的全(quan)面(mian)風(feng)險(xian)管(guan)理機制。

　　考慮到稅(shui)延養老(lao)保(bao)險(xian)(xian)(xian)資(zi)金(jin)與普通保(bao)險(xian)(xian)(xian)資(zi)金(jin)的(de)(de)共性和(he)特(te)性，為推動稅(shui)延養老(lao)保(bao)險(xian)(xian)(xian)試(shi)點開好頭(tou)、起好步，實(shi)現持續健康發展，服(fu)務好我國(guo)養老(lao)保(bao)險(xian)(xian)(xian)第(di)三(san)支柱建設(she)，銀保(bao)監會(hui)專門研究制(zhi)定了本(ben)《辦(ban)(ban)法》，作為稅(shui)延養老(lao)保(bao)險(xian)(xian)(xian)系列政策的(de)(de)配套文件。《辦(ban)(ban)法》將(jiang)規范稅(shui)延養老(lao)保(bao)險(xian)(xian)(xian)資(zi)金(jin)的(de)(de)投(tou)資(zi)運作，引(yin)導(dao)優(you)質(zhi)投(tou)資(zi)機(ji)構提供專業(ye)投(tou)資(zi)服(fu)務，實(shi)現長期穩健收益(yi)和(he)資(zi)產保(bao)值(zhi)增(zeng)值(zhi)，切實(shi)保(bao)障(zhang)參保(bao)人的(de)(de)合法權益(yi)。

　　二、《辦(ban)法(fa)》的主要內容是什么？對比普通保險資金運用監(jian)管政策，《辦(ban)法(fa)》提出(chu)了(le)哪些新要求？

　　《辦法(fa)》一方面(mian)明確了稅延(yan)(yan)養老保(bao)險資(zi)金運用(yong)在投(tou)資(zi)范(fan)圍和(he)比例、投(tou)資(zi)能力、投(tou)資(zi)管(guan)理(li)、風險管(guan)理(li)等(deng)方面(mian)，應當符合有關保(bao)險資(zi)金運用(yong)的(de)法(fa)律、法(fa)規和(he)監(jian)管(guan)要求；另一方面(mian)從業(ye)務條件、大類資(zi)產(chan)配置、運作(zuo)規范(fan)、風險管(guan)理(li)和(he)監(jian)督管(guan)理(li)等(deng)方面(mian)，對稅延(yan)(yan)養老保(bao)險的(de)資(zi)金運用(yong)提出了專門要求。

　　《辦法》共6章(zhang)(zhang)36條(tiao)(tiao)(tiao)(tiao)，主要(yao)內容(rong)包括：第一章(zhang)(zhang)總則(ze)，明確(que)了立法目的、投(tou)(tou)資(zi)(zi)(zi)(zi)原(yuan)則(ze)、運作方式和(he)監督(du)管(guan)理(li)(li)，要(yao)求(qiu)稅(shui)延(yan)養老保險(xian)(xian)(xian)(xian)資(zi)(zi)(zi)(zi)金運用應當(dang)遵循安全、審慎、長期(qi)、穩健的原(yuan)則(ze)。第二章(zhang)(zhang)業務條(tiao)(tiao)(tiao)(tiao)件，從保險(xian)(xian)(xian)(xian)公(gong)司(si)、投(tou)(tou)資(zi)(zi)(zi)(zi)管(guan)理(li)(li)人、投(tou)(tou)資(zi)(zi)(zi)(zi)經理(li)(li)和(he)組(zu)合(he)經理(li)(li)等(deng)4個維度(du)，規定(ding)了開(kai)展(zhan)稅(shui)延(yan)養老保險(xian)(xian)(xian)(xian)資(zi)(zi)(zi)(zi)金運用應具備的定(ding)性(xing)(xing)和(he)定(ding)量條(tiao)(tiao)(tiao)(tiao)件，并(bing)(bing)提出(chu)了持續性(xing)(xing)合(he)規要(yao)求(qiu)。第三章(zhang)(zhang)大類資(zi)(zi)(zi)(zi)產(chan)配(pei)(pei)置(zhi)(zhi)，要(yao)求(qiu)保險(xian)(xian)(xian)(xian)公(gong)司(si)根(gen)據長期(qi)資(zi)(zi)(zi)(zi)金管(guan)理(li)(li)特點，開(kai)展(zhan)資(zi)(zi)(zi)(zi)產(chan)負債(zhai)管(guan)理(li)(li)、戰略(lve)資(zi)(zi)(zi)(zi)產(chan)配(pei)(pei)置(zhi)(zhi)、戰術資(zi)(zi)(zi)(zi)產(chan)配(pei)(pei)置(zhi)(zhi)，制定(ding)和(he)實施(shi)專門的資(zi)(zi)(zi)(zi)產(chan)配(pei)(pei)置(zhi)(zhi)策(ce)略(lve)。第四章(zhang)(zhang)運作規范(fan)，對賬戶(hu)隔離、投(tou)(tou)資(zi)(zi)(zi)(zi)范(fan)圍、投(tou)(tou)資(zi)(zi)(zi)(zi)比(bi)例(li)、委(wei)托原(yuan)則(ze)、估(gu)值核(he)算、信息(xi)披露(lu)等(deng)提出(chu)具體要(yao)求(qiu)。第五章(zhang)(zhang)風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)理(li)(li)，要(yao)求(qiu)保險(xian)(xian)(xian)(xian)公(gong)司(si)和(he)投(tou)(tou)資(zi)(zi)(zi)(zi)管(guan)理(li)(li)人加強(qiang)對資(zi)(zi)(zi)(zi)產(chan)負債(zhai)錯(cuo)配(pei)(pei)風(feng)(feng)險(xian)(xian)(xian)(xian)、投(tou)(tou)資(zi)(zi)(zi)(zi)策(ce)略(lve)偏(pian)離風(feng)(feng)險(xian)(xian)(xian)(xian)、利率風(feng)(feng)險(xian)(xian)(xian)(xian)、流動性(xing)(xing)風(feng)(feng)險(xian)(xian)(xian)(xian)、下行風(feng)(feng)險(xian)(xian)(xian)(xian)等(deng)風(feng)(feng)險(xian)(xian)(xian)(xian)的管(guan)理(li)(li)，建(jian)立風(feng)(feng)險(xian)(xian)(xian)(xian)準備金制度(du)，并(bing)(bing)明確(que)6項禁止行為。第六章(zhang)(zhang)監督(du)管(guan)理(li)(li)，要(yao)求(qiu)保險(xian)(xian)(xian)(xian)公(gong)司(si)和(he)投(tou)(tou)資(zi)(zi)(zi)(zi)管(guan)理(li)(li)人就(jiu)稅(shui)延(yan)養老保險(xian)(xian)(xian)(xian)資(zi)(zi)(zi)(zi)金運用業務開(kai)展(zhan)條(tiao)(tiao)(tiao)(tiao)件符合(he)性(xing)(xing)自評，并(bing)(bing)按(an)期(qi)報(bao)告有關信息(xi)。

　　三、《辦法(fa)》對(dui)業務條件的規定比(bi)較(jiao)高，主要考(kao)慮是(shi)什么？

　　投(tou)(tou)資(zi)(zi)(zi)管(guan)理(li)(li)(li)能(neng)(neng)力和(he)風(feng)險(xian)(xian)(xian)管(guan)理(li)(li)(li)能(neng)(neng)力是實現(xian)稅延(yan)養老保(bao)險(xian)(xian)(xian)資(zi)(zi)(zi)金(jin)安(an)全(quan)穩(wen)健運作和(he)長期保(bao)值增值的(de)重要(yao)(yao)(yao)前提和(he)根本保(bao)證。為(wei)此，《辦法》從(cong)機(ji)構(gou)、人(ren)員(yuan)以(yi)及(ji)持(chi)(chi)續性(xing)要(yao)(yao)(yao)求(qiu)等方面，提出了相對較高(gao)的(de)要(yao)(yao)(yao)求(qiu)。主要(yao)(yao)(yao)目的(de)：一是強化保(bao)險(xian)(xian)(xian)公司(si)的(de)投(tou)(tou)資(zi)(zi)(zi)能(neng)(neng)力建設。通過(guo)制定(ding)定(ding)量(liang)和(he)定(ding)性(xing)的(de)標準，要(yao)(yao)(yao)求(qiu)保(bao)險(xian)(xian)(xian)公司(si)切實提高(gao)資(zi)(zi)(zi)產(chan)(chan)負債管(guan)理(li)(li)(li)、大類資(zi)(zi)(zi)產(chan)(chan)配(pei)置、多(duo)市(shi)場多(duo)品種資(zi)(zi)(zi)產(chan)(chan)投(tou)(tou)資(zi)(zi)(zi)等能(neng)(neng)力。二是甄選優質的(de)投(tou)(tou)資(zi)(zi)(zi)資(zi)(zi)(zi)源對接(jie)稅延(yan)養老保(bao)險(xian)(xian)(xian)資(zi)(zi)(zi)金(jin)。《辦法》通過(guo)制定(ding)較高(gao)的(de)條件要(yao)(yao)(yao)求(qiu)，引導市(shi)場上最優質的(de)資(zi)(zi)(zi)產(chan)(chan)管(guan)理(li)(li)(li)機(ji)構(gou)為(wei)稅延(yan)養老保(bao)險(xian)(xian)(xian)資(zi)(zi)(zi)金(jin)提供投(tou)(tou)資(zi)(zi)(zi)管(guan)理(li)(li)(li)服(fu)務(wu)。三(san)是強化投(tou)(tou)資(zi)(zi)(zi)經理(li)(li)(li)和(he)組合(he)(he)經理(li)(li)(li)管(guan)理(li)(li)(li)。《辦法》首次在保(bao)險(xian)(xian)(xian)業設定(ding)了投(tou)(tou)資(zi)(zi)(zi)經理(li)(li)(li)和(he)組合(he)(he)經理(li)(li)(li)的(de)條件，強調過(guo)往業績要(yao)(yao)(yao)求(qiu)，對職業道(dao)德和(he)專(zhuan)業操守(shou)提出明確標準。四是加強事中事后(hou)監管(guan)。引導保(bao)險(xian)(xian)(xian)行業持(chi)(chi)續加強能(neng)(neng)力建設，建立健全(quan)登記注(zhu)冊制度和(he)教育培訓制度，不斷(duan)提升投(tou)(tou)資(zi)(zi)(zi)管(guan)理(li)(li)(li)人(ren)員(yuan)的(de)專(zhuan)業水平。

　　四、為(wei)什么《辦(ban)法(fa)》專門設(she)置了“大(da)類資(zi)產配(pei)置”一章(zhang)？有什么考慮？

　　資(zi)(zi)產(chan)配置、擇時(shi)和(he)擇券是(shi)(shi)投(tou)資(zi)(zi)組合管理的(de)(de)(de)三大(da)(da)重(zhong)(zhong)要(yao)工具。國外(wai)成熟(shu)市場理論和(he)經(jing)驗表(biao)明，大(da)(da)類(lei)資(zi)(zi)產(chan)配置是(shi)(shi)管理長(chang)期(qi)(qi)資(zi)(zi)金、獲(huo)取(qu)穩定(ding)收益的(de)(de)(de)重(zhong)(zhong)中之重(zhong)(zhong)，能夠(gou)保(bao)證投(tou)資(zi)(zi)組合在既定(ding)風險(xian)偏好的(de)(de)(de)約束下(xia)爭取(qu)最優收益，同時(shi)避免重(zhong)(zhong)大(da)(da)損(sun)失(shi)的(de)(de)(de)發生。這既是(shi)(shi)保(bao)險(xian)資(zi)(zi)金投(tou)資(zi)(zi)的(de)(de)(de)天(tian)然要(yao)求，又與養老金等長(chang)期(qi)(qi)投(tou)資(zi)(zi)目(mu)標相契合。經(jing)過十幾年的(de)(de)(de)改革和(he)發展，我國保(bao)險(xian)機(ji)構逐步積累了(le)(le)較(jiao)為豐富的(de)(de)(de)長(chang)期(qi)(qi)資(zi)(zi)金管理經(jing)驗，形成了(le)(le)獨具特色(se)的(de)(de)(de)多(duo)資(zi)(zi)產(chan)多(duo)品種多(duo)策(ce)略的(de)(de)(de)大(da)(da)類(lei)資(zi)(zi)產(chan)配置能力，為實現稅(shui)延養老保(bao)險(xian)資(zi)(zi)金的(de)(de)(de)長(chang)期(qi)(qi)保(bao)值增(zeng)值奠定(ding)了(le)(le)堅實基礎。

　　《辦(ban)法(fa)》把行(xing)業(ye)(ye)實踐總結(jie)提升為(wei)規(gui)則制度，從職(zhi)責定位、戰略(lve)資(zi)(zi)(zi)產(chan)(chan)配(pei)(pei)置、戰術資(zi)(zi)(zi)產(chan)(chan)配(pei)(pei)置、配(pei)(pei)置策略(lve)、配(pei)(pei)置模型與系(xi)統(tong)5個(ge)方面進行(xing)規(gui)范(fan)，要(yao)求(qiu)保險(xian)機(ji)構和投(tou)資(zi)(zi)(zi)管(guan)理人(ren)切實把握長(chang)期資(zi)(zi)(zi)金(jin)運作(zuo)的(de)基本規(gui)律和要(yao)求(qiu)，充分發揮保險(xian)業(ye)(ye)在大類資(zi)(zi)(zi)產(chan)(chan)配(pei)(pei)置上(shang)的(de)能力與特長(chang)，助力稅延養(yang)老保險(xian)業(ye)(ye)務發展；同時(shi)提出，保險(xian)資(zi)(zi)(zi)產(chan)(chan)管(guan)理機(ji)構作(zuo)為(wei)投(tou)資(zi)(zi)(zi)管(guan)理人(ren)，可(ke)以為(wei)稅延養(yang)老保險(xian)資(zi)(zi)(zi)金(jin)提供專門(men)的(de)大類資(zi)(zi)(zi)產(chan)(chan)配(pei)(pei)置解決方案，提高資(zi)(zi)(zi)金(jin)的(de)運作(zuo)效率，確保資(zi)(zi)(zi)金(jin)的(de)長(chang)期穩健運作(zuo)和保值增(zeng)值。

　　五(wu)、《辦法》在稅延養老保險資金運用的風(feng)險管理上有哪些要求？

　　為切實加強(qiang)對稅(shui)(shui)延(yan)(yan)養老保(bao)(bao)險(xian)(xian)(xian)資金運用的監(jian)(jian)管，有效應對投(tou)(tou)資運作(zuo)中各類風(feng)險(xian)(xian)(xian)的挑戰，《辦法》從三(san)個層(ceng)面提(ti)出(chu)了(le)風(feng)險(xian)(xian)(xian)管理要(yao)求(qiu)：一(yi)是(shi)在總體(ti)風(feng)控要(yao)求(qiu)上(shang)(shang)，強(qiang)調應當(dang)建(jian)立(li)稅(shui)(shui)延(yan)(yan)養老保(bao)(bao)險(xian)(xian)(xian)資金運用的組織架構、管理制(zhi)度、內控流(liu)程，建(jian)立(li)風(feng)險(xian)(xian)(xian)管理機制(zhi)，并對風(feng)險(xian)(xian)(xian)進行識(shi)別(bie)、計(ji)(ji)量、監(jian)(jian)測(ce)和評估。二是(shi)在操作(zuo)層(ceng)面上(shang)(shang)，針對稅(shui)(shui)延(yan)(yan)養老保(bao)(bao)險(xian)(xian)(xian)資金運用需重點(dian)關注的資產負債錯配風(feng)險(xian)(xian)(xian)、投(tou)(tou)資策略(lve)偏離(li)風(feng)險(xian)(xian)(xian)、利(li)率風(feng)險(xian)(xian)(xian)、流(liu)動性風(feng)險(xian)(xian)(xian)、下行風(feng)險(xian)(xian)(xian)等(deng)，分(fen)別(bie)提(ti)出(chu)了(le)具體(ti)的風(feng)險(xian)(xian)(xian)管理要(yao)求(qiu)。三(san)是(shi)在風(feng)險(xian)(xian)(xian)保(bao)(bao)障措施上(shang)(shang)，要(yao)求(qiu)投(tou)(tou)資管理人按照賬戶管理費收入(ru)的10%計(ji)(ji)提(ti)風(feng)險(xian)(xian)(xian)準備(bei)金，以(yi)更好保(bao)(bao)護參保(bao)(bao)人利(li)益(yi)。

　　六、《辦法(fa)》對于稅延(yan)養老保(bao)險資金的投資運(yun)作有哪些要求？

　　關(guan)(guan)于稅(shui)延(yan)養(yang)老(lao)保(bao)(bao)險(xian)(xian)(xian)資(zi)(zi)(zi)(zi)金的投(tou)資(zi)(zi)(zi)(zi)運作，《辦法(fa)》從賬(zhang)戶(hu)(hu)隔離、投(tou)資(zi)(zi)(zi)(zi)范圍、投(tou)資(zi)(zi)(zi)(zi)比例、委(wei)托原則(ze)、估(gu)值(zhi)要求、信息披(pi)露等6方(fang)(fang)(fang)面(mian)提出了要求。一是(shi)(shi)(shi)在(zai)賬(zhang)戶(hu)(hu)隔離方(fang)(fang)(fang)面(mian)，要求保(bao)(bao)險(xian)(xian)(xian)公司(si)針對(dui)不同稅(shui)延(yan)養(yang)老(lao)保(bao)(bao)險(xian)(xian)(xian)產(chan)品設立(li)單獨(du)的投(tou)資(zi)(zi)(zi)(zi)賬(zhang)戶(hu)(hu)，并按照(zhao)“普(pu)通賬(zhang)戶(hu)(hu)”和(he)“獨(du)立(li)賬(zhang)戶(hu)(hu)”管(guan)理要求，實行(xing)(xing)分(fen)賬(zhang)戶(hu)(hu)管(guan)理。二是(shi)(shi)(shi)在(zai)投(tou)資(zi)(zi)(zi)(zi)范圍方(fang)(fang)(fang)面(mian)，明(ming)確稅(shui)延(yan)養(yang)老(lao)保(bao)(bao)險(xian)(xian)(xian)資(zi)(zi)(zi)(zi)金可投(tou)資(zi)(zi)(zi)(zi)品種(zhong)適用(yong)于現行(xing)(xing)保(bao)(bao)險(xian)(xian)(xian)資(zi)(zi)(zi)(zi)金運用(yong)監(jian)(jian)管(guan)政策(ce)。三是(shi)(shi)(shi)在(zai)投(tou)資(zi)(zi)(zi)(zi)比例方(fang)(fang)(fang)面(mian)，要求將稅(shui)延(yan)養(yang)老(lao)保(bao)(bao)險(xian)(xian)(xian)資(zi)(zi)(zi)(zi)金納入保(bao)(bao)險(xian)(xian)(xian)資(zi)(zi)(zi)(zi)金運用(yong)整體比例監(jian)(jian)管(guan)，同時明(ming)確，其單獨(du)計算的投(tou)資(zi)(zi)(zi)(zi)比例應符合大(da)類資(zi)(zi)(zi)(zi)產(chan)監(jian)(jian)管(guan)比例和(he)集中(zhong)度風(feng)(feng)險(xian)(xian)(xian)監(jian)(jian)管(guan)比例。為增強操作性，《辦法(fa)》對(dui)于建倉期(qi)間的投(tou)資(zi)(zi)(zi)(zi)賬(zhang)戶(hu)(hu)設定(ding)了特殊的監(jian)(jian)管(guan)政策(ce)。四是(shi)(shi)(shi)在(zai)委(wei)托原則(ze)方(fang)(fang)(fang)面(mian)，要求保(bao)(bao)險(xian)(xian)(xian)公司(si)優先選擇具有長期(qi)資(zi)(zi)(zi)(zi)金管(guan)理經(jing)(jing)驗(yan)、資(zi)(zi)(zi)(zi)產(chan)配置體系完善(shan)、投(tou)資(zi)(zi)(zi)(zi)經(jing)(jing)驗(yan)豐富、風(feng)(feng)險(xian)(xian)(xian)管(guan)控機制(zhi)健全的投(tou)資(zi)(zi)(zi)(zi)管(guan)理人(ren)。投(tou)資(zi)(zi)(zi)(zi)管(guan)理人(ren)應當(dang)切實履行(xing)(xing)主動管(guan)理職責(ze)，不得(de)進(jin)行(xing)(xing)轉(zhuan)委(wei)托。五(wu)是(shi)(shi)(shi)在(zai)估(gu)值(zhi)要求方(fang)(fang)(fang)面(mian)，要求保(bao)(bao)險(xian)(xian)(xian)公司(si)和(he)投(tou)資(zi)(zi)(zi)(zi)管(guan)理人(ren)制(zhi)定(ding)相關(guan)(guan)估(gu)值(zhi)管(guan)理制(zhi)度，明(ming)確估(gu)值(zhi)程序和(he)技(ji)術，健全估(gu)值(zhi)決(jue)策(ce)體系。對(dui)C類產(chan)品投(tou)資(zi)(zi)(zi)(zi)賬(zhang)戶(hu)(hu)的估(gu)值(zhi)，應當(dang)堅持公允價(jia)值(zhi)原則(ze)，鼓(gu)勵(li)使用(yong)市(shi)值(zhi)計量。六是(shi)(shi)(shi)在(zai)信息披(pi)露方(fang)(fang)(fang)面(mian)，要求投(tou)資(zi)(zi)(zi)(zi)管(guan)理人(ren)向(xiang)保(bao)(bao)險(xian)(xian)(xian)公司(si)主動、真實、準確、完整、及時地(di)披(pi)露稅(shui)延(yan)養(yang)老(lao)保(bao)(bao)險(xian)(xian)(xian)投(tou)資(zi)(zi)(zi)(zi)賬(zhang)戶(hu)(hu)的信息。