企业年金在人力资源激励中的应用

【作者】 张莹；

【导师】 赵建国；

【作者基本信息】 东北财经大学 ， 社会保障， 2007， 硕士

【摘要】 企业年金是指企业为员工举办的补充养老保险。随着当前社会、经济结构变迁和日益迫近的老龄化危机，任何单一的养老保险模式都无法妥善解决复杂的老年保障问题，社会基本养老保险受到了挑战。在这种情况下企业年金作为解决养老问题的良策得到了长足发展的机会，对企业年金制度研究势在必行。本文正是在这样一个背景下，以员工福利的视角，结合企业人力资源管理制度，探讨如何将企业年金应用于人力资源激励机制。本文先从基础理论入手，阐述了企业年金的定义、基本属性和企业年金的相关理论，并将以往学者进行的讨论与研究做了文献综述。接着，主要对企业年金制度与企业员工福利制度关系研究。企业员工福利制度对企业发展所起的作用是以激励员工和增强员工凝聚力为核心的。从企业年金制度的发展历程、企业年金与员工福利关系理论、企业年金与基本养老保险的不同、企业年金计划对企业的功效等几个方面可以看出，企业年金制度是员工福利制度的重要组成部分。同时，作者论述了企业年金对我国的宏观经济、金融业、企业及职工等方面的积极影响。然后，文章归纳研究了我国企业年金市场发展的路径与现状，指出了法律与政策环境需改善之处，年金实际运作中及年金市场发展中存在的问题，并深入分析了我国企业年金制度发展缓慢的原因。最后，对本文主要内容进行了简要总结，指出了本研究的基本结论与不足。更多还原

【Abstract】 The enterprise annuity is a kind of enterprise guarantee system for employees .As the development of the community, remove of economic composition and the old age crisis ,no sole income guarantee system for aged could solve the complicated problem properly. Social guarantee system has subjected to challenge. In this kind situation, the enterprise annuity has obtained the rapid development opportunity for its advantage .It is imperative to study the institute. Under such backdrop, the paper from the employee welfare, combining with the enterprise human resource management, analysis of how to construct enterprise annuity system stimulation mechanism.At the beginning, this thesis introduces the definition, the mode, the attribute and the theories about the corporation annuity. Then it summarizes the thesis of others. The writer Mainly research of the relationship of enterprise annuity and employee welfare .The enterprise annuity can perform functions of stimulating staff, enhancing enterprise cohesive force. .It can conclude that the enterprise annuity is the significant component part of employee welfare from several ways ,such as the process of enterprise annuity, the relationship hypothesis of the two kind of the institutes ,the difference of enterprise annuity and social guarantee system, the functions of enterprise annuity .So it’s important to analyses how to construct this institutes.At the same time, this thesis describes the active effect of the corporation annuity. This thesis tells us the development path and the presentation of the corporation annuity in China. According to these, this thesis points out the bugs of the law and policy, the problems and difficulties in practical. It even discusses the reasons why the market of corporation annuity develops slowly. At last, the writer points out the negative points of this essay.更多还原