关于提升我国企业年金制度吸引力的研究

发布时间：2018-03-05 16:00

本文选题：企业年金　切入点：企业年金的吸引力　出处：《天津财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：企业年金作为我国养老保障的第二支柱,对于提高劳动者退休后生活待遇具有难以替代的作用。然而,尽管国家一再强调要大力发展企业年金,鼓励和支持企业建立企业补充养老保险制度,但截止当前我国的企业年金整体发展情况仍不乐观,企业年金替代率在整个养老保险构成中与发达国家的这一水平相去甚远。由此可见,无论是从国家对个人养老保险的补充角度还是从企业的薪酬福利计划的视角,企业年金都缺乏其制度自身应有的吸引力。因此,应从政府、企业以及员工三方面对阻碍企业年金发展的因素进行全方位分析。针对现实存在的问题,在借鉴发达国家成功经验基础上,根据我国现实国情提出对策性的建议。这既包括政府进一步通过扶持鼓励政策等方式吸引企业规范建立企业年金制度,也包括企业应如何制定科学有效的企业年金方案激励员工加入,提高个人对企业年金的欢迎程度。以社会保障和人力资源管理两们学科不同的视角,综合研究如何提升企业年金制度的吸引力。本文首先对企业建立年金制度动因进行分析。阐述建立企业年金对完善我国养老保险体系,健全我国社会保障制度的重要意义。同时分析在企业层面建立企业年金制度对于企业人力资源管理的积极作用,其次,简单介绍国外典型发达国家企业年金制度建立与改革情况。从美国、英国、日本三个国家的企业年金制度沿革中汲取宝贵经验。再次,简述我国当前企业年金发展现状。简述中国企业年金制度建设沿革,分析当前国内企业在建立企业年金过程中普遍出现的问题,并探讨大多企业尚未建立企业年金制度的原因。最后,针对当前我国建立企业年金动力不足现状,从政府、企业、个人三方面寻求破解当前困境的方法。通过强化政府扶持力度、提高企业年金计划激励效应,消除员工对年金排斥心理等方式,综合提高企业年金的制度吸引力。
[Abstract]:The enterprise annuity is the second pillar of old-age security in China, has played an irreplaceable role in improving employee retirement benefits. However, although the state has repeatedly stressed the need to vigorously develop the enterprise annuity, encourage and support enterprises to establish supplementary pension insurance system, but the overall development of the cut-off current of China's enterprise annuity business is still not optimistic. Annuity replacement rate in the endowment insurance in developed countries and the level of far. Thus, whether it is from the angle of state of personal pension insurance or compensation benefit plan from the enterprise perspective, the enterprise annuity is the lack of the system itself should be attractive. Therefore, the government should, all-round analysis of factors hinder the development of enterprise annuity enterprises and three employees. According to the existing problems, on the basis of the successful experience of developed countries, root According to the proposed countermeasures the reality of China. This includes not only the government to further support to encourage policies to attract enterprises to standardize the establishment of enterprise annuity system, enterprises should also include how to make scientific and effective enterprise annuity plan to motivate employees to join, welcome to improve the degree of individual enterprise annuity. On social security and human resource management two subject different perspective, comprehensive research on how to improve the enterprise annuity system is attractive.
This paper first analyzes the cause of the establishment of enterprise annuity system. Expounds the establishment of enterprise annuity to improve old-age insurance system in China. The significance of improving the social security system of our country. At the same time analysis at the corporate level, the establishment of enterprise annuity system plays a positive role in the enterprise human resources management, secondly, establishment and reform of brief introduction of typical foreign enterprises in developed countries annuity system. From the United States, Britain, gain valuable experience of enterprise annuity system of Japan in three countries. Again, the current situation of the development of enterprise annuity. Chinese enterprise annuity system evolution, analysis of the current domestic enterprises generally appear in the process of establishing enterprise annuity issues, and yet the establishment of enterprise annuity system study of most enterprises. Finally, in view of the current status of the establishment of China's pension, lack of power enterprise from the government, enterprises, individual three party It seeks to solve the current dilemma by enhancing government support, improving the incentive effect of enterprise annuity plan, eliminating employees' psychological exclusion and so on, and comprehensively improving the institutional attractiveness of occupational pension system.

【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.6

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