中国企业年金制度研究

发布时间：2018-02-12 13:08

本文关键词： 企业年金制度市场经济社会保障养老保险　出处：《黑龙江大学》2013年硕士论文　论文类型：学位论文

【摘要】：企业年金，是企业为更好地给职工提供生活保障，在社会养老保险基础之上追加的一种养老保障制度，并且是在企业和职工基于合法、自愿的原则上而建立的。从实质上看，企业年金是对社会养老保险的一种适当补充。本文根据我国的养老保险制度的实施现状，全面地、系统地研究了我国现阶段企业年金制度的发展情况，并对部分国家如美国、日本和澳大利亚等国家的企业年金制度进行分析和借鉴，结合我国具体实际的国情，提出如下构建中国企业年金制度的基本思路：（1）我国已经步入老龄化社会，建立健全企业年金时可以适当参考世界银行曾提出的“三个支柱”理论，哪一个都是不可偏废的。（2）我国企业年金制度要坚持社会、政府、企业与职工独立承担各自风险的原则，进而提高制度的运行效率和实际作用。（3）建立健全企业年金制度，可以考虑从给予企业税收优惠或补贴，，完善养老金账户管理制度，加强相关舆论宣传，激励投资者投资行为等方面着手。（4）完善企业年金制度，要提高宣传力度和财政支持，并给予相关鼓励政策，即采用所谓的“半强制性制度变迁模式”。
[Abstract]:Enterprise annuity is a kind of old-age security system that the enterprise adds on the basis of social old-age insurance in order to provide better living security for employees, and it is established on the basis of legal and voluntary principle in enterprises and workers. In essence, Enterprise annuity is an appropriate supplement to social endowment insurance. According to the present situation of the implementation of the old-age insurance system in our country, this paper comprehensively and systematically studies the development of the enterprise annuity system in our country at the present stage, and gives an analysis of some countries such as the United States. Japan and Australia and other countries of the enterprise annuity system analysis and reference, combined with the actual situation of China, put forward the following basic ideas for the construction of China's enterprise annuity system:. 1) China has stepped into an aging society. When establishing and perfecting the enterprise annuity, we can refer to the "three pillars" theory put forward by the World Bank, which can not be neglected. 2) China's enterprise annuity system should adhere to the principle that the society, the government, the enterprise and the staff and workers should bear their own risks independently, so as to improve the operational efficiency and practical function of the system. 3) to establish and perfect the enterprise annuity system, we can consider giving tax preference or subsidy to the enterprise, perfecting the pension account management system, strengthening the publicity of relevant public opinion, and encouraging investors to invest. 4) to perfect the enterprise annuity system, we should increase the propaganda and financial support, and give the relevant encouragement policy, that is to say, adopt the so-called "semi-compulsory system vicissitude mode".
【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F279.23;F842.6

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