我国企业年金制度法律问题研究

发布时间：2018-01-27 09:55

本文关键词： 企业年金企业年金基金管理法律完善　出处：《江西财经大学》2004年硕士论文　论文类型：学位论文

【摘要】：企业年金是在国家政策指导下，企业和职工自主建立一项企业退休金制度，是基本养老保险的重要补充，也是我国多层次社会保障体系的重要组成部分。企业年金的发展是社会历史、经济和企业文化等因素发展的必然结果，，是基本养老保险发展到一定阶段的必然趋势。第二次世界大战以后，企业年金在全世界范围内得到了很大的发展。目前大多数工业化国家都建立了比较完善的企业年金制度，如美国的301K计划，香港特别行政区的强基金计划，日本的国民年金和厚生年金制度，英国的职业年金制度等。我国企业年金制度还处于起步阶段，企业年金发展速度十分缓慢，企业年金规模小，发展不平衡。造成企业年金发展迟缓的主要原因在于：企业年金制度及其相关的制度滞后，导致企业年金无法发挥；企业负担过重、企业民主机制不健全以及企业职工自身的因素都制约了企业年金的发展。国外企业年金制度的发展和完善对我国企业年金的发展具有一定的示范作用，要建立规范的企业年金制度，就必须发挥政府在立法监督和税收政策上对企业年金的宏观调控作用，明确企业年金的性质，对企业年金进行定位，更重要的是强化对企业年金基金的规范管理。发展和完善我国企业年金制度是符合当前国情的迫切需要，是我国社会保障制度改革的重要组成部分。建构和完善我国的企业年金制度应从法律上规范企业年金的征集运营及监管。企业年金的征集是企业年金制度建立的前提，《企业年金试行办法》明确规定，只有“依法参加基本养老保险并履行缴费义务；具有相应的经济负担能力：已建立集体协商机制”的企业，才可以建立企业年金。企业年金所需的费用由企业合职工共同缴纳。企业缴费的列支渠道按国家有关规定执行。但如何征集企业年金是一直困扰企业的主要问题。因此在征集企业年金时与员工持股计划和与国有股减持有机结合是解决这个问题的关键。企业年金的基金运营在当前主要是存入银行和购买国债，也有个别地方委托金融机构从事证券等投资。总体上投资渠道不畅，基金运营缺乏活力。在当前企业年金基金资产分布中，银行存款和债券投资占企业年金资产总额的80％以上，股票等其他形式资产不足20％。投资渠道不畅，缺乏保值增值能力，是企业年金面临的一个重要问题。在很多发达国家，企业年金由于其灵活的方案设计、不断推陈出新的投资管理方式而深受欢迎，由于投资收益率的提高，刺激了缴费的增长和计划的普及，最终使得企业年金成为养老保障体系中最重要的”支柱”。因此开辟新的投资渠道，将企业年金基金适时适量地引入资本市场，将有助于提高基金的期望收益率和抵御风险的能力，有助于维护企业和职工的合法利益，提高广大企业和职工的积极性，最终推动企业年金事业的快速、健康发展. 企业年金基金管理不规范、缺少专业性的管理机构使得当前的年金基金管理既面临着风险，也不能适应市场化运营的需要。我国现行的企业年金基金管理业务由现行的各类企业年金经办机构承担.缴费征集、会计核算、个人账户的登记、基金账务管理等业务工作基本上依附于企业的劳资、财务职能科室，企业年金管理信息系统只有简单的记帐功能，汇集的基金由企业直接投资，有的甚至于将基金并于企业生产资金投资营运，企业年金经办机构无论在账户管理上，还是在投资管理上，甚至在基金资产的保管上，基本上均采用自我管理模式，并且，只接受来自政府监管机构的单一监管，这不利于公平竞争和降低管理成本，不利于建立风险防范机制，影响基金安全和投资效益，也不利于基金保值增值。在市场化运营的条件下，企业年金基金管理应当参照国际惯例，走专业化经营管理之路，由取得相应资格的企业年金理事会、年金管理机构、专业投资机构、托管银行、中介机构等参与企业年金的管理运作.为此，需要相关政府部门建立相应的资格准入制度和监管措施，防范风险，规范管理.
[Abstract]:The enterprise annuity is under the guidance of national policy, enterprises and workers to establish a independent corporate pension system, is an important supplement to the basic pension insurance, is also an important part of our multi-level social security system. The development of the enterprise annuity is the inevitable result of economic and social history, corporate culture and other factors of development, is the basic old-age insurance the development to a certain stage of the inevitable trend. After the Second World War, the enterprise annuity has a great development in the world. At present, most industrialized countries have established a relatively perfect enterprise annuity system, such as the United States 301K plan, the Hongkong Special Administrative region strong fund plan, Japan's national pension and welfare pension system the British occupation pension system, and so on.
The enterprise annuity system in China is still in the initial stage, the enterprise annuity development speed is very slow, the enterprise annuity in small scale, unbalanced development. The main cause is the slow development of enterprise annuity: the lag of enterprise annuity system and the related system, causes the enterprise annuity is unable to effect; enterprise burden, development factors of democratic mechanism is not perfect and business enterprises the workers themselves are restricting the enterprise annuity.
The development of foreign enterprise annuity system and perfect has a certain role on the development of enterprise annuity in China, to establish a standard of enterprise annuity system, we must play to the government in the legislative supervision and macro-control of tax policy of enterprise annuity, clear the nature of enterprise annuity, positioning of the enterprise annuity is more important to strengthen and standardize the management of enterprise annuity fund. The development and improvement of China's enterprise annuity system is an urgent need to meet the current conditions, is an important part of the reform of social security system in our country. The construction and improvement of China's enterprise annuity system should be legal norms for enterprise annuity operation and supervision.
Collection of enterprise annuity is a prerequisite for the establishment of enterprise annuity system, "the measures for enterprise annuity" clearly stipulates that only "to participate in the basic old-age insurance and to fulfill payment obligations; with the corresponding economic affordability: establish a collective bargaining mechanism" of the enterprise, to build enterprise annuity. Enterprise Annuity Fees required by the enterprise and employees jointly pay. Enterprises pay charged channels according to relevant provisions of the state. But how to collect enterprise annuity is the main problem of the enterprise. Therefore in the collection of enterprise annuity and ESOP and with the state-owned shares combination is the key to solve this problem.
The enterprise annuity fund operation in the current is mainly to the purchase of bank deposits and treasury bonds, there are also individual local financial institutions entrusted to engage in securities investment. The investment channel is not smooth, the fund lacks vigor. In the current enterprise annuity fund asset allocation, investment in bonds and bank deposits accounted for more than 80% of the total assets of the enterprise annuity, stock etc. other forms of assets of less than 20%. investment channels are sluggish, lack the ability to increase the value of the enterprise annuity is an important problem facing. In many developed countries, the enterprise annuity due to its flexible design scheme, constantly pushing Chen new investment management methods are popular, because of the improvement of the investment yield, stimulate the popularity of payment growth and plan, make the enterprise annuity become the most important "pillar". Therefore, open up new investment channels, the enterprise annuity based Jin Shi The introduction of capital market in moderation will help to improve the fund
The expected rate of return and the ability to resist risks will help to safeguard the legitimate interests of enterprises and workers and improve the broad masses.
The enthusiasm of the enterprises and workers will eventually promote the rapid and healthy development of the enterprise annuity.
The management of the enterprise annuity fund is not standard, the lack of professional management institutions makes the current annuity fund management
It is not only facing the risk, but also can not meet the needs of the market operation. China's current enterprise annuity fund management industry
It is responsible for the existing enterprise annuity agencies. Payment collection, accounting, personal account registration,
The business work of the fund account management is basically attached to the enterprise's labor and capital, the financial function section, the enterprise annuity management
The information system has only a simple accounting function, the fund is directly invested by the enterprise, and some even will be the base.
Jin is in the operation of capital investment in the enterprise. The agency of the enterprise annuity is not only in the account management, but also in the investment.
In the management of capital, even in the safekeeping of the assets of the fund, the model of self management is basically adopted.
The single regulation from government regulators is not conducive to fair competition and lower management costs and is not conducive to construction.
The establishment of a risk prevention mechanism affects the security and investment benefits of the fund, and is also not conducive to the value added of the fund.
Under the conditions of operation, the management of the enterprise annuity fund should follow the international practice and take the road of professional management.
The enterprise annuity Council, the annuity management agency, the professional investment institution, the trusteeship bank,
Intermediaries are involved in the management and operation of enterprise annuity. To this end, relevant government departments are required to establish corresponding qualifications
Admittance system and regulatory measures to prevent risk and standardize management.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：D922.5

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