中国能源建设集团企业年金管理研究

发布时间：2018-05-15 12:36

本文选题：企业年金 + 养老保险　；参考：《西安理工大学》2017年硕士论文

【摘要】：企业年金是养老保险“三支柱”的重要组成部分,是构建多层次、多渠道解决乔老问题的重要途径,其在发达国家经历多年的发展,如今得到了广泛的应用。我国企业年金起步较晚,在发展历程中借鉴了他国的先进经验,近年以来在国家的大力支持下得到了长足的进步。但是发展时间短、覆盖面窄、参与人员不均衡的问题已经摆在我们面前,作为解决在我国社会老龄化加速下、保障公民退休后获得良好生活水平的重要渠道,研究、解决上述问题已经刻不容缓。针对企业年金运营、政策中存在问题进行研究,对完善我国养老保险体系、保障公民生活待遇、促进社会经济和谐发展、维护社会稳定制造祥和氛围、完成党和国家的战略目标具有重要的意义。本文旨在通过对中国能源建设集团企业年金的研究,寻找企业年金发展历程中遇到的问题,针对所发现的问题展开研究,通过对比分析,找出我国年金制度与发达国家年金制度的差距所在,并根据我国现阶段养老保险体系的实际情况,提出完善我国企业年金制度的相关建议。本文对企业年金建立理论、税收模式、计税方式、企业年金投资运作体系、年金投资风险控制等方面进行了较为详细的研究,并对企业年金涉及的多方参与主体进行综合的分析与研究。对中国能建企业年金计划直投效益和2016年市场情况的企业年金投资进行分析。本文分为六章,第一章介绍了本文的研究背景及研究意义,通过查阅国内外相关文献资料,研究了国内国外目前对企业年金的研究现状,对国内外关注的热点进行了对比分析,总结了国内外年金的研究成果。同时对比分析了国内外年金制度存在的问题,对国外研究成果中可供国内年金制度借鉴的成果做了分析,为企业年金发展探明了方向。第二章研究了我国企业年金的发展现状及相关理论,分析了我国企业年金目前发展的历程及面临的挑战,介绍了我国年金的缴纳、运营现状。同时研究了影响企业年金的建立因素,从社保费率的影响、个人缴费的影响以及个人生命周期理论方面阐述了研究结果。同时对我国现阶段情况下养老保险系统存在的问题和我国企业年金税收政策进行了相关理论的研究,介绍了企业年金税收模式,通过对国外成熟年金体系税收模式的研究对年金税收提供了借鉴和参考,并针对我国企业年金税收制度发展进行了探索。第三章介绍了中国能源建设集团企业年金的管理现状,并找出了中国能源建设集团企业年金运营过程中存在的相关问题。研究了中能建集团企业年金制度制定的背景及目标,并从实施对象、参加人员、企业年金账户管理、年金缴费比例及控制等方面配置等方面做了分析,为相关需要建立企业年金的单位提供了参考。在研究管理现状的同时提出了中能建企业年金的管理运营过程中还存在着年金方案激励性原则不够完善、年金投资收益不够理想、缴费不够及时等问题。第四章针对对中国能源建设集团企业年金管理现状研究过程中发现的问题提出了相应的解决方案,希望相应的解决方案能够给中能建企业年金运营提供相应的参考意见,为完善中能建企业年金方案贡献自己的力量。第五章通过我国企业年金制度的研究,对企业年金制度发展中主要存在的缺乏有力的税收政策支持、企业年金制度认可度不高以及我国养老体系存在的问题进行了研究,并提出了完善企业年金税收模式、尽快出台相应的企业年金政策文件、提高企业年金宣传力度以及对养老保险体系三支柱提出了第一支柱要加快改革、第二支柱要提升覆盖、第三支柱要尽快破冰的合理化建议,为我国企业年金制度的进一步完善作出了相关思考。第六章为结论章,对本文的研究做了小结。
[Abstract]:The enterprise annuity is an important part of the "three pillar" of the endowment insurance. It is an important way to construct the multi-layered and multi-channel way to solve the Qiao Lao problem. It has experienced many years' development in the developed countries and is now widely used. We have made great progress with strong support, but the problem of short development time, narrow coverage and unbalance of the participants has been put before us. As an important channel to solve the problem of ensuring a good living standard of citizens after the aging of our society, it is urgent to solve the above problems. It is of great significance to improve the endowment insurance system in China, to guarantee the living treatment of the citizens, to promote the harmonious development of the social economy, to maintain a stable environment for the society to create a peaceful atmosphere and to achieve the strategic goal of the party and the state. This paper aims to pass through the research on the annuity of China's energy construction group. The problems encountered in the development process of enterprise annuity are studied in view of the problems found. Through comparative analysis, the gap between China's annuity system and the developed country annuity system is found. According to the actual situation of the pension system at the present stage of our country, some suggestions are put forward to improve the pension system of the state-owned enterprises. Establish the theory, tax mode, tax mode, enterprise annuity investment operation system, annuity investment risk control and so on, and make a comprehensive analysis and Research on the multi participant subject involved in the enterprise annuity. The enterprise annuity investment of the enterprise annuity plan direct investment and the market situation in 2016 can be built in China. The first chapter is divided into six chapters. The first chapter introduces the research background and significance of this paper. Through consulting the relevant documents at home and abroad, this paper studies the current research status of enterprise annuity at home and abroad, makes a comparative analysis on the hot spots at home and abroad, summarizes the research results of domestic and foreign annuity, and compares and analyzes the country. The problems existing in the system of the internal and external annuity system are analyzed and the achievements for reference of the domestic annuity system in the foreign research achievements are analyzed, and the direction for the development of the enterprise annuity is explored. The second chapter studies the development status and related theories of the enterprise annuity in our country, analyzes the current development course and the challenges of the enterprise annuity in our country, and introduces the year of our country. At the same time, it studies the factors that affect the enterprise annuity, and expounds the research results from the influence of the social security rate, the influence of individual payment and the theory of personal life cycle. At the same time, the related theories on the existing problems of the endowment insurance system and the tax policy of Chinese Enterprise Annuity under the present situation are also carried out. It introduces the tax mode of enterprise annuity, provides reference and reference to the annuity tax through the study of the tax mode of the mature annuity system abroad, and explores the development of the tax system of the enterprise annuity in China. The third chapter introduces the management status of the enterprise annuity of China energy construction group, and finds out the energy construction in China. The related problems in the operation process of the group enterprise annuity are discussed. The background and objectives of the annuity system are studied, and the analysis is made from the implementation object, the attendants, the enterprise annuity account management, the annuity contribution ratio and the control and so on, which provides the reference for the relevant units that need to establish the enterprise annuity. At the same time, the management and operation of the enterprise annuity is also proposed in the management and operation of the enterprise annuity. The incentive principle of the annuity scheme is not perfect, the income of the annuity investment is not ideal, and the payment is not timely enough. The fourth chapter puts forward the problems found in the research process of the current status of the management of the annual gold of China energy construction group. The corresponding solutions are given, and the corresponding solutions can provide the corresponding reference for the operation of the enterprise annuity and contribute their own strength. The fifth chapter, through the research of the enterprise annuity system in China, lacks the powerful tax policy in the development of the enterprise annuity system. Support, the enterprise annuity system recognition degree is not high and the existing problems of China's pension system have been studied, and put forward to improve the enterprise annuity tax model, as soon as possible to introduce the corresponding enterprise annuity policy documents, improve the enterprise annuity publicity and the three pillars of the pension insurance system put forward the first pillar to speed up the reform, the second pillar In order to improve the coverage, the third pillar should make some suggestions for the rationalization of the ice breaking as soon as possible, and make some related thinking for the further improvement of the pension system in our country. The sixth chapter is a conclusion, and makes a summary of the study of this article.

【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F842.6

【参考文献】