和谐社会视角下我国实行强制性企业年金制度探析

发布时间：2018-03-15 10:08

本文选题：和谐社会　切入点：强制性企业年金　出处：《河北师范大学》2013年硕士论文　论文类型：学位论文

【摘要】：社会和谐是中国特色社会主义的本质属性，也是我们集中全党全民族的智慧和力量、全面推进中国特色社会主义事业的重要保证，社会保障是建设和谐社会的主要构成内容。社会保障指的是国家与社会基于法律的规定配置与重新配置国民收入，对民众尤其是那些生活存在困境的民众的生存权益提供基本保障的社会机制，主要是促进社会平稳，使得社会分配更为公正合理。 20世纪80年代以后，我国的人口老龄化现象日益严重，政府在应对养老问题时出现了前所未有的财政危机，近些年的养老金空帐问题也愈演愈烈，为了保障老年人生活水平，同时又能减轻国家养老保障负担，世界银行在1994年提出了养老金制度发展的多支柱模式，即养老保险制度应由国家主办的基本养老保险、企业建立的企业年金、个人储蓄性养老保险三大支柱组成。然而我国的企业年金市场虽在近些年发展迅速，但整体发展缓慢，企业年金覆盖率和替代率较低，我国的养老模式和理想的三支柱养老模式相去甚远。因此，在国家建立基本养老保险制度的同时，大力开展强制性企业年金,对于推进和谐社会建设具有重要意义。推行强制性企业年金制度，有利于吸引和留住优秀人才，有利于获取更大收益，也是全面建设小康社会的必然要求，可以有效减小社会不公平的负面影响，减少政府的财政负担。总体来看，我国企业年金制度的发展历程较短，还不成熟，存在着覆盖面较低、发展结构失衡、替代率不高等方面不足。基于此，笔者运用访谈法、文献资料研究法、比较法等对我国开展强制性企业年金制度的现状进行了了解，对我国开展强制性企业年金制度的可行性进行了探讨，并提出了具有操作性的建议。从我国企业年金制度的发展历程来看，国家是支持发展企业年金的。从整个发展过程来看，我国企业年金发展起步较晚，我国城镇职工养老保险体系正在积极完善中。从我国企业年金市场的现状分析来看，，近年来，企业年金取得了较好的发展，但也存在覆盖面较低、发展结构失衡，替代率不高等问题。和谐社会背景下，推进强制性企业年金制度，要注意采取切实有效的措施，不断加快企业实施强制性企业年金制度的相关立法，用制度来规范强制性企业年金制度；要注意加大推进强制性企业年金制度的宣传力度，同时加强税收优惠政策的研究制定；要完善我国强制性企业年金基金的投资管理制度，做到控制和防范潜在风险，实现强制性企业年金基金保值增值，开发多样化的强制性企业年金投资产品，建立适合我国实际的年金投资方案，实现公平和效率的结合，注意提高企业年金基金投资运营的风险管理水平；要注意完善我国强制性企业年金制度的监督管理体制，做到加强依法监督，明确主体，建立统一协调的监管机制，强化社会中介机构的外部监督机制，加强对强制性企业年金制度的社会监督，加强对年金广告进行特别监管；要建立起信息披露机制和风险补偿机制，具体来说，要建立起信息披露机制，完善法律约束机制、建立风险补偿机制；要注意借鉴和吸收其他国家和地区的成熟模式，特别要注意借鉴好我国香港地区、澳大利亚的强积金和超级年金计划，尽快完善我国三支柱养老模式，切实转变经济发展模式。
[Abstract]:Social harmony is the essential attribute of socialism with Chinese characteristics is China, we focus our whole nation's wisdom and strength, an important guarantee to promote China characteristic socialism, social security is the main content of the construction of a harmonious society. Social security refers to the legal provisions of the state and society configuration and reconfiguration based on national income, especially for the people are those living difficulties in the survival of the people to provide social security mechanism of basic rights, mainly to promote social stability, the social distribution is more fair and reasonable.
After 1980s, the phenomenon of aging population in our country is becoming increasingly serious, the government had hitherto unknown financial crisis in response to the problem of pension, pension empty account problem has intensified in recent years, in order to protect the living standards of the elderly, but also can reduce the national burden of old-age security, the world bank puts forward the pattern of development in the multi pillar pension system in 1994, the basic pension insurance sponsored pension insurance system shall be made by the state, the establishment of enterprise annuity and personal pension savings of three pillars. However, China's enterprises in the gold market is developing rapidly in recent years, but the overall development is slow, the enterprise annuity coverage rate and substitution rate is low, China's pension model and the three pillar pension model is far from ideal. Therefore, the establishment of the basic old-age insurance system in the country at the same time, vigorously carry out the compulsory enterprise annuity, the It is of great significance to promote the construction of a harmonious society.
The implementation of the mandatory pension system, to attract and retain talents, to obtain greater benefits, but also the inevitable requirement of building a well-off society, can effectively reduce the negative impact of social injustice, reduce the financial burden of the government. Overall, the development process of China's enterprise annuity system is short, is not mature. There is a lower coverage, the development of structural imbalance, the replacement rate is not high enough. Based on this, the author uses the interview method, literature research method, understand the status quo of comparative law to carry out mandatory enterprise annuity system in our country, the feasibility of carrying out the compulsory occupational pension system in China is discussed, and put forward operational recommendations.
From the development process of China's enterprise annuity system, the state is to support the development of enterprise annuity. From the whole development process, the development of enterprise annuity in China started late, urban workers pension insurance system of our country is actively improving. From the current situation of China's enterprise annuity market analysis, in recent years, the enterprise annuity has achieved good development, but also has lower coverage, the development of structural imbalance, not high replacement rate.
Under the background of harmonious society, promote the compulsory enterprise annuity system, should pay attention to take effective measures to speed up legislation to implement mandatory enterprise annuity system of enterprise, with the system to regulate the mandatory pension system; pay attention to promote the compulsory enterprise annuity system propaganda, to strengthen the research of the preferential tax policy formulation to improve; China's mandatory enterprise annuity fund investment management system, to control and prevent the potential risks, to achieve the mandatory enterprise annuity fund value, the development of diversified mandatory enterprise annuity investment products, establish a suitable pension investment plan of China's actual, combined with the realization of fairness and efficiency, pay attention to improve the level of risk management of enterprise annuity fund investment operations pay attention to; perfecting the mandatory enterprise annuity system to strengthen the supervision and management system, in accordance with the law Supervision, clear the main body, establishing unified and coordinated supervision mechanism, strengthen the social intermediary organizations external supervision mechanism, strengthen the social supervision of the mandatory enterprise annuity system, strengthen the special supervision of pension advertising; to establish information disclosure mechanism and risk compensation mechanism, specifically, to establish the information disclosure mechanism, perfecting the legal restraint mechanism and the establishment of risk compensation mechanism; should pay attention to learn and absorb the mature pattern of other countries and regions, with particular attention to the reference in Hongkong area of our country, the MPF Australia and super annuity plan, perfecting the three pillar pension model as soon as possible, effectively change the mode of economic development.

【学位授予单位】：河北师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D632.1;D922.5

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