银行企业年金的人力资源管理效用研究

发布时间：2018-02-24 18:16

本文关键词： 企业年金人力资源管理银行　出处：《吉林大学》2014年硕士论文　论文类型：学位论文

【摘要】：从20世纪70年代开始，社会养老保障制度改革已成为社会经济领域的重要研究课题之一。各国经济增长速度逐渐放缓，人口老龄化趋势造成的养老危机开始显现，世界银行针对世界人口结构变动趋势，提出了三支柱的养老保障体系，其中包括国家公共基础养老保险、基金累积制的企业年金和个人储蓄性质的养老保险。企业年金制度作为第二支柱，是养老保障体系由单一支柱向多重支柱转变的一个重点，对完善国家社会保障体系、减少社会矛盾、维护社会稳定发挥了积极作用，对缓解财政支付危机和应对人口老龄化具有重要意义。从宏观角度看，企业年金有利于缓解政府财政压力，缓解基本养老金征缴难度大问题，扩大养老保险覆盖面，维护社会安定团结、促进资本市场发展等作用；从微观角度看，有利于帮助企业提高劳动效率，降低人员流动率，有利于帮助职工改善退休后的生活质量，获得更多的福利保障。但是我国企业年金制度虽经多年发展，，仍存在着一些问题，其中包括有覆盖范围偏小，基金积累有限等问题。我国的银行是最早参与企业年金制度设计和实行企业年金制的企业之一，其企业年金的实施情况，在我国所有实行企业年金的企业中具有代表性和指引性。本文以银行建立企业年金的有关情况为例,从人力资源管理效用角度着手，借鉴国外企业年金的成功经验,有利于更好的促进企业年金制度的发展。本文分为五个部分: 首先，描述选题背景意义，借鉴了国内外对企业年金的研究成果及文献资料,提出研究的基本方法及论文结构。其次,从人力资源管理角度入手，阐述企业年金的概念说明和性质界定。再次，分析企业年金的人力资源管理效用,企业年金与其他两大支柱的区别,分别介绍企业年金对企业、职工、社会的影响效用，体现企业年金的重要意义。然后,分析企业年金在我国的发展现状、存在问题及原因分析，以银行企业年金的运作情况为例,引发深层次思考。最后，在分析OECD国家的银行企业年金税收优惠、监管体系及投资运营方面的做法及借鉴意义的基础上,提出改善我国企业年金在人力资源管理中效用的对策。
[Abstract]:Since 1970s, the reform of social old-age security system has become one of the important research topics in the field of social economy. In view of the changing trend of world population structure, the World Bank has proposed a three-pillar old-age security system, including national public basic old-age insurance. As the second pillar, the enterprise annuity system, as the second pillar, is a key point in the transition of the pension security system from a single pillar to a multi-pillar, which is of great importance to the improvement of the national social security system. Reducing social contradictions and maintaining social stability play a positive role in alleviating the financial payment crisis and coping with the aging of the population. From a macro perspective, enterprise annuity is conducive to alleviating the financial pressure on the government. To ease the difficulty of collecting and paying basic pensions, to expand the coverage of old-age insurance, to maintain social stability and unity, and to promote the development of the capital market, and so on; from a microscopic point of view, it is beneficial to help enterprises improve their labor efficiency and reduce the rate of personnel turnover. It will help workers to improve their quality of life after retirement and obtain more welfare protection. However, although China's enterprise annuity system has developed for many years, there are still some problems, including the small coverage. The bank of our country is one of the first enterprises to participate in the design and implementation of the enterprise annuity system. This paper takes the establishment of enterprise annuity by banks as an example, starting from the point of view of the utility of human resources management, drawing lessons from the successful experience of foreign enterprise annuity. It is helpful to promote the development of enterprise annuity system. This paper is divided into five parts:. Firstly, this paper describes the background significance of the topic, draws lessons from the domestic and foreign research results and literature on enterprise annuity, and puts forward the basic research methods and the structure of the paper. Secondly, from the angle of human resource management, the concept and nature of enterprise annuity are explained. Thirdly, it analyzes the utility of human resource management of enterprise annuity, the difference between enterprise annuity and the other two pillars, introduces the influence utility of enterprise annuity on enterprise, staff and society, and embodies the important significance of enterprise annuity. Then, this paper analyzes the present situation, existing problems and reasons of enterprise annuity in our country, taking the operation of enterprise annuity in bank as an example, it leads to deep thinking. Finally, on the basis of analyzing the tax preference, supervision system, investment and operation of the banking enterprise annuity in OECD countries, the author puts forward some countermeasures to improve the utility of the enterprise annuity in human resource management.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F272.92;F842.67;F832.3

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