上海邮电设计院企业年金方案的设计
发布时间：2018-10-31 18:24
【摘要】： 为建立多层次的养老保险制度,更好地保障企业职工退休后的生活,完善社会保障体系,根据劳动法和国务院的有关规定,我国基本上建立起了三支柱养老社会保障体系。包括第一支柱基本养老保险,第二支柱企业年金和第三支柱个人储蓄性养老保险。 企业年金是指企业及其职工在依法参加基本养老保险的基础上,自愿建立的补充养老保险制度。企业年金的建立和发展具有十分重要的作用:第一,提高养老金替代率。第二,可以提高职工退休后的生活水平。第三,有利于密切职工与企业的关系,稳定职工队伍,增强企业的凝聚力和吸引力,促进企业发展。第四,规模不断壮大的企业年金基金把大量即期消费资金转化为长期储蓄资金,有助于促进资本市场的发育和国民经济的增长。 本文在对我国企业年金制度发展现状的分析和对国外发达国家企业年金制度的借鉴的基础上,结合上海邮电设计院有限公司的实际情况,设计了针对上海邮电设计院有限公司的企业年金方案。并且进一步分析了企业年金方案在运行过程中所面对的风险控制问题和企业年金监控体系的完善。
[Abstract]:In order to establish a multi-level old-age insurance system, better protect the life of enterprise workers after retirement and perfect the social security system, according to the labor law and the relevant regulations of the State Council, China has basically established a three-pillar old-age social security system. Including the first pillar of basic old-age insurance, the second pillar of enterprise annuity and the third pillar of personal savings endowment insurance. Enterprise annuity refers to the supplementary endowment insurance system that enterprises and their employees voluntarily establish on the basis of participating in basic endowment insurance according to law. The establishment and development of enterprise annuity plays a very important role: first, to improve the pension replacement rate. Second, can raise the standard of living of worker after retiring. Third, it is beneficial to close the relationship between workers and enterprises, stabilize the staff and workers, enhance the cohesion and attraction of enterprises, and promote the development of enterprises. Fourth, the growing scale of enterprise pension funds will transform a large amount of spot consumption funds into long-term savings funds, which will help to promote the development of the capital market and the growth of the national economy. Based on the analysis of the present situation of the development of the enterprise annuity system in our country and the reference to the enterprise annuity system of the developed countries abroad, this paper combines the actual situation of Shanghai Post and Telecommunications Design Institute Ltd. The enterprise annuity scheme for Shanghai Post and Telecommunications Design Institute Co., Ltd is designed. Furthermore, the paper analyzes the risk control problems faced by the enterprise pension scheme and the perfection of the enterprise annuity monitoring system.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F272;F632
本文编号：2303156
[Abstract]:In order to establish a multi-level old-age insurance system, better protect the life of enterprise workers after retirement and perfect the social security system, according to the labor law and the relevant regulations of the State Council, China has basically established a three-pillar old-age social security system. Including the first pillar of basic old-age insurance, the second pillar of enterprise annuity and the third pillar of personal savings endowment insurance. Enterprise annuity refers to the supplementary endowment insurance system that enterprises and their employees voluntarily establish on the basis of participating in basic endowment insurance according to law. The establishment and development of enterprise annuity plays a very important role: first, to improve the pension replacement rate. Second, can raise the standard of living of worker after retiring. Third, it is beneficial to close the relationship between workers and enterprises, stabilize the staff and workers, enhance the cohesion and attraction of enterprises, and promote the development of enterprises. Fourth, the growing scale of enterprise pension funds will transform a large amount of spot consumption funds into long-term savings funds, which will help to promote the development of the capital market and the growth of the national economy. Based on the analysis of the present situation of the development of the enterprise annuity system in our country and the reference to the enterprise annuity system of the developed countries abroad, this paper combines the actual situation of Shanghai Post and Telecommunications Design Institute Ltd. The enterprise annuity scheme for Shanghai Post and Telecommunications Design Institute Co., Ltd is designed. Furthermore, the paper analyzes the risk control problems faced by the enterprise pension scheme and the perfection of the enterprise annuity monitoring system.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F272;F632
【参考文献】
相关期刊论文 前1条
1 董志强;;延期报酬理论及其在我国的应用[J];经济管理;2001年18期
，本文编号：2303156
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