员工福利中的企业年金管理

【作者】 吴龙霞；

【导师】 边慧敏；

【作者基本信息】 西南财经大学 ， 劳动经济学， 2006， 硕士

【摘要】 近年来,随着我国人口老龄化的到来以及基本养老保险制度所面临的困境,人们对企业年金的关注程度越来越高,企业年金作为多层次养老保险制度的重要组成部分,是基本养老保险计划的补充和辅助,逐年得到发展。随着国有企业改革的深入和和社会经济的发展,以及中国加入世界贸易组织,与世界接轨,各种股份制企业、跨国公司的不断增多,企业之间的竞争将越来越激烈,激烈的市场竞争将越来越要求企业建立最好的企业文化和激励机制,以增强企业的竞争能力。而如何建立较优的激励机制,实施企业年金制度是有效的举措之一,企业实行企业年金制度的目的有很多,实行这一制度的原动力在于充分利用政府的税惠政策,使其成为企业人力资源战略的一个组成部分,激励员工,留住人才,实现利润最大化,获得相应的经济回报。但是,在实际工作中作为完全积累式的企业年金,多年来基本参照基本养老保险的基金运行模式,而没有建立适合企业年金特点的管理模式,在一定程度上制约着企业年金发展和壮大,对企业年金来说无疑是一种损失。因此,怎样建立适合企业年金特点的管理模式,是企业年金发展过程中必须面对的课题,企业年金管理的发展研究就成为一个对社会、对企业都具有重要意义的研究课题。本文从人力资源管理的范畴中员工福利的角度来探讨企业年金的管理,在理论上力求把员工福利企业年金管理的相关内容系统和准确地表达清楚,又能够在对现状分析的基础上提出具有创新性和实用性的对策建议。第一章对员工福利和企业年金进行概述。本文将企业年金的管理界定在员工福利中来研究,首先从员工福利的概念方面对员工福利的界定、员工福利的内涵、员工福利的构成及员工福利的基本理论做一详述;再次第二节对企业年金进行概述,包括企业年金的概念、企业年金的运行以及企业年金的基本理论等相关内容。最后,特别强调一下企业年金在员工福利中的功能和作用,其功能有保障功能、分配功更多还原

【Abstract】 In recent years, the basic old-age insurance system faced the difficult position along with the arrival of our country old-aging population, the people were more and more high to the enterprise annuity attention degree, the enterprise annuity took the multi-level old-age insurance system the important constituent, was the basic old-age insurance plan supplement and the assistance, which obtained the development year by year. Along with state-owned enterprise reform thorough and with social economy development, China joined the World Trade Organization, connected rails with the world, each kinds of stock-company type enterprise, the multinational corporation increase unceasingly, between enterprise’s competition will be intense more and more, the intense market competition will request the enterprise to establish the best enterprise culture and the drive mechanism more and more, that will strengthen the enterprise the competitive ability. How to establishes the superior drive mechanism?The implementation of enterprise annuity system is one of effective action. But, for many years China does not have the establishment to suit the enterprise annuity characteristic the management pattern restricts the enterprise annuity in the certain degree to develop and to expand, to the enterprise annuity without doubt is one kind of loss. Therefore, how to establish suits the management pattern of the enterprise annuity, as is the topic in the enterprise annuity developing process, the enterprise annuity management development research becomes all has the vital significance the research topic to the society, to the enterprise.This article from the staff welfare angle discusses the enterprise annuity in the management of human resources management category, in theory introduce the staff welfare and enterprise annuity related content更多还原