【作者】 张达；

【导师】 曹洪军；

【作者基本信息】 中国海洋大学 ， 企业管理， 2005， 硕士

【摘要】 按照中国社会保障体系建设总体方案设计,社会养老保险由国家基本养老保险、企业年金和个人储蓄养老保险三个支柱组成。在一些发达的工业化国家,企业年金制度的发展已经成为社会养老保险的重要支柱,且已形成一套稳定的制度和规范的管理办法。中国虽然早在20世纪80年代就出台了有关企业年金发展的相关政策,但实际发展却极为缓慢,目前企业年金制度覆盖的企业职工仅占基本养老保险制度覆盖职工的5%左右,其多层次社会保障体系第二支柱的地位还远未实现。 该文从企业年金的内涵入手,说明企业年金既不属于社会基本养老保险,也不属于商业保险,与它们相比有其自身的特点,是我国多层次社会养老保障体系的一个重要组成部分,指出了企业年金的发展与我国的国民经济的关系。我国企业年金的发展经历了一系列的探索,先是在行业试点,后逐步发展到经济相对发达的城市。在企业年金的试点过程中,暴露出了一些问题,如监管体系不健全,管理方法缺乏可操作性;基金运行的相关资本市场发育不完善;缺乏有经验的专业机构和管理人员等。 针对在企业年金发展过程中存在的问题,该文分析总结了国外有代表性国家(地区)的成熟运营经验,如美国的“审慎人法则”、澳大利亚的“受托人责任”、香港的成分基金运作模式以及英国在企业年金运营过程中采用的税收优惠政策等,这些对我国企业年金的运营机制设计与发展有很大的启示,结合这些成功经验及我国的实际情况能够更好的解决我国企业年金发展过程中存在的问题。 该文介绍了企业年金各主要当事人的职责、关系,明确了其在企业年金运营机制中的位置。分别针对企业年金运营过程中的相关方面分别进行了设计,进一步明确企业年金的实施主体、相关管理机构的资金流和信息流;加强对企业年金的监管,对企业年金方案备案,并对企业年金运营机构的资质进行认定,同时还对企业年金基金投资和广告进行特别管理;制定优惠的税收政策;为保证年金基金的收益率,提出最低收益率担保机制;为进一步保障企业年金的安全性,防止因年金运营机构破产对年金基金带来冲击所设立的市场退出机制。在中国企业年金现状和国内外成熟企业年金运营经验研究的基础上,对中国企业年金的运营机制依据权利与责任对等原则进行了进一步的设计。同时在文章的结尾部分对企业年金运营机制做一简要评析,指出运营机制的优点与不足,并就如何更好的发展、完善中国的企业年金运营,提出了一些建议。更多还原

【Abstract】 According to the scheme of social security in our country, social endowment insurance includes three mainly parts: basic endowment insurance, occupational pension and personal save. In some developed countries, occupational pension has become an important pillar in social security, and comes into being a steady management system. In our country the government has established a series of policies about occupational pension from 1980s, but it develops slowly. At present there are only 5% employees join it. Its second pillar of social security hasn’t realized.At the beginning of the article, it depicts the meaning of occupational pension. The occupational pension doesn’t belong to not only the social security, but also the commercial insurance. It has its own characteristic. The article points out the relationship between occupational pension and national economy. In the development of occupational pension in China, it was operated in some industry, at first, and then expanded to some developed cities. In the expanding course of occupational pension, many problems emerged. They are the absence of reasonable framework, the scarcity of operable management, the faultiness of capital market, the short of salted manager, etc.The problems that occur in the development of occupational pension can be solved by learning the mature experience from foreign countries (or areas). Prudent principle of USA, Trustees’ liability of Australia, Component fund pattern of Hong Kong, The favorable tax policies of England, all of above give us the great enlightenment in scheme of occupational pension in China.On the basic of status of occupational pension in China and research of mature experience of foreign countries, article has a further scheme of occupational pension according to the balance of rights and responsibilities. At first, it defines the responsibility and relationship of occupational pension. Second, it emphasizes the principle parts of occupational pension and the processes of related management institution; strengthen the supervisal; establish the favorable tax policies, the lowest yield pension mechanism and exit mechanism. At last, I point out the advantages and disadvantages of this mechanism. And give some advice on how to improve the management mechanism of occupational pension.更多还原