中国企业年金发展现状及对策研究

【作者】 邢晓宇；

【导师】 廉桂萍；

【作者基本信息】 内蒙古大学 ， 工商管理， 2011， 硕士

【摘要】 近年来,人口老龄化问题引起全球的关注,我国养老问题更是日益严重,我国基本养老保障体系已不堪重负,社会基本养老保险的巨大资金缺口和财政压力促使理论界及业内人士寻找出路。在此背景下,企业年金获得越来越多的关注。我国企业年金的雏形初现是在1991年,但其后十年内,一直停滞不前。直到2000年,企业年金才开始有了缓慢的发展,2004年开始进入专业制度的建立阶段。但迄今为止,我国企业年金市场还是没有进入蓬勃发展的阶段。基于上述背景,笔者决定分析影响企业年金需求的因素,以找出促进我国企业年金发展的有效措施。论文用理论研究与实证研究相结合及比较研究的分析方法,重点研究了中国企业年金管理体制的建立和发展理论,寻找运行中存在的问题以及问题产生的原因,借鉴英美等发达国家企业年金制度,尝试提出在理论和实践上都切实可行的解决我国企业年金制度运行问题的建议和对策。本文认为中国企业年金发展存在制度设计不合理、税优政策激励不足、监管力量薄弱、监管机构不协调等问题,而这些问题的解决有待于企业年金制度的完善：一是从加强立法、强化监管、减少企业负担等宏观方面入手,提出国家从企业年金制度的相关法规和政策、企业年金的监督管理等方面完善企业年金制度的对策。二是调动微观层面积极性的,通过加大差别化激励完善企业用人留人制度、利用税优政策增加员工福利等方式,调动企业、个人等微观层面建立年金制度积极性,推动中国企业年金的快速发展。更多还原

【Abstract】 In recent years, population aging problem has attracted worldwide attention, China’s old-age problemis getting serious, the basic old-age security system is overwhelmed, huge social basic pension funding gap and the financial pressure have forced those theorists and insiders to find a way out. Against this background, enterprise annuity is gaining more and more attention.China’s enterprise annuity begins to appear in year 1991, but has been stagnant within the following decade. Until year 2000, the enterprise annuity slowly began to develop. In year 2004, the professional system is established, but even so far, our enterprise annuity market is still not yet entered the stage of vigorous development. For the above reasons, I decided to analyse the factors that affect the demand of enterprise annuity in order to identify the promotion of effective measures for the development of enterprise annuity.This paper, by combining and comparing theoretical and empirical research, focused on analyzing the establishment and development of China’s Enterprise Annuity management theory; it was intended to find out the problems during operations as well as their causes; and by learning from the referential enterprise annuity system of those developed countries such as America and England, it was attempted to propose recommendations and countermeasures, which were feasible in both theoretical and practical aspects, for dealing with the problems of China’s Enterprise Annuity system.This paper considered that there were many existing problems in the development of China’s Enterprise Annuity, for instanceun reasonable system design, insufficient encouragein tax incentives, weak supervision, and uncoordinated regulators. As a result, improvement in enterprise annuity system is crucial. First of all, by considering the means of strengthening legislation; strengthening supervision; reducing the burden on enterprise and other macro aspects, in order to improve the system, countermeasures was proposed on regulation and policies, also on supervision and management Secondly, with the purpose of supporting rapid development of China’s Enterprise Annuity, methods were promoted such as using tax incentives to increase employee benefit, and consequently to mobilize the enthusiasm of the micro-level such as enterprises and individuals.更多还原