国外企业年金发展对我国中小企业的启示

【作者】 李松；

【导师】 白友涛；

【作者基本信息】 南京师范大学 ， 社会保障， 2017， 硕士

【摘要】 企业年金作为养老保障“三支柱”中的一项重要支柱,对国家的养老事业发展有着举足轻重的意义。企业年金在国外取得了比较成功的发展,但在我国还处于基本的起步阶段,各项发展并不成熟,并不能发挥其补充养老的作用。本文选取了美国、英国、日本以及澳大利亚这四个国家作为参考对象,研究发现,国外企业年金发展过程中呈现出了企业集中联合的趋势,并且企业年金中的种类呈现出多元化的发展态势,在企业年金发展的过程中有着较为完善的法律规范和税收优惠方面的特点。在对我国企业年金研究的基础上,本文发现我国企业年金目前还存在着规模小、不均衡以及收益不稳定的问题,并不能真正地发挥补充养老的作用。针对这样的问题,本文试从中小企业出发,论述中小企业发展企业年金的可行性。基于辩证法内外因的研究方法以及实证采访调查发现,我国中小企业目前外部发展环境欠佳,没有相应的发展规范和引导来吸引企业年金的发展,并且在内因方面也存在着企业发展积极性不高以及员工意识薄弱的问题。从国外企业年金发展的过程中可以看出国外中小企业自身的实力、政府的介入、市场经济的成熟和劳资双方之间的平等协商制度为企业年金的发展起到了举足轻重的作用。在上述启示的基础上,本文得出,我国发展中小企业的年金计划,在目前的情形下需要优化企业年金中涉及的主体建设,明晰政府、企业以及员工个人的主体功能;并且针对我国中小企业的特点适当推行集合年金计划,降低中小企业进入的门槛,加快我国针对中小企业的企业年金制度建设,加快法律、税收以及账户管理方面的建设步伐;加强企业年金方面的理论建设,尤其是针对中小企业的理论建设;最后,针对我国目前的基本国情,还需要注意不宜强制推行,需要在建设的过程中加强主体的灵活性,以增强企业年金对我国的适应性。更多还原

【Abstract】 As an important pillar of the "three pillars" of old-age security, enterprise pension is very important to the development of the pension system in every country. Enterprise pension has achieved success in foreign countries. In our country, the development of the enterprise pension is not mature, and there are still some problems in the development of the enterprise pension. It’s still in the primary stage in our country at present.According to the study of the enterprise pension in the foreign countries, such as America, UK, Japan and Australia, the enterprise pension played a very important role in the old-age security in these countries. There are some characteristics of the enterprise pension in these four countries. They all have a trend of the joint, and there are many types of enterprise pension in these four countries. Of course, there are also more perfect laws and taxation system in the process of the development of enterprise pension.What this paper find is that the development of the enterprise pension in our country is still in the primary stage. There are some problems such as small scale, uneven and unstable earnings in the development of enterprise pension in our country, and enterprise pension in our country can’t really play an important role of supplementary pension. This paper tries to discuss the feasibility of the development of enterprise pension from the small and medium-sized enterprises. Based on the research methods of internal cause and external cause, the external development environment of small and medium-sized enterprises is not good, and there are no corresponding norms and guidance to attract the development of enterprise annuities; on the other hand there is no enthusiasm in the small and medium-sized enterprises, and the staffs are lacked of awareness in the internal aspects.From the study of the development of foreign enterprise pension, the strength of foreign small and medium-enterprises themselves, the government intervention, the maturity of the market economy and the equal consultation system between employers and employees, these factors all play an important role in the development of enterprise pension. After the study of the development of enterprises pension in foreign countries and the present situation of the enterprises pension in our country, the first measure need to do for the development of the pension plan for small and medium-sized enterprises in our country is the theoretical construction of the enterprise pension, especially for the small and medium-sized enterprises. Secondly, the government needs to speed up the construction of enterprise pension system for small and medium-sized enterprises, such as the construction of laws, taxation and account management. Moreover, in the development process, it also needs to strengthen the function of each subject, from the government,small and medium-sized enterprises and personal aspects, to clear the responsibility of the various subjects. Finally, on the basis of summarizing the ideas of the development of enterprise pension in our country, it is necessary to strengthen the flexibility and the adaptability of the main characters in the process of construction.更多还原