国有企业企业年金方案设计研究

发布时间：2018-03-25 03:29

本文选题：国有企业　切入点：养老保险　出处：《天津大学》2014年硕士论文

【摘要】：在中国社会面临人口老龄化不断加剧的今天，养老之忧成为人们普遍关注的问题，也是我国社会转型期一个必须解答的课题。我国基本养老保险制度改革举步维艰，而企业年金制度也没有得到健康的发展。由于企业年金制度的非强制性特点，国有企业作为企业年金的实施主体，在推动我国企业年金发展的进程中起着举足轻重的作用。本文力图站在国有企业的角度，分析企业年金的实施意义及推进过程中存在的问题，探索研究国有企业设计企业年金方案的核心要素，为国有企业建立企业年金计划提供借鉴和参考。本文首先在导论部分介绍了选题的背景及意义；在第二章对企业年金概念及相关理论进行了简要的描述；第三章分析了发展企业年金的意义，提出了企业年金实施过程中存在的问题；第四章详细介绍了美国、日本企业年金的特点及对企业人力资源管理的效用；第五章全面论述了国有企业人力资源现状和现代人力资源管理体系的构建方向；在第六章深入论述了国有企业企业年金方案的设计要素；第七章以大型国有企业---T公司为例，全景式地阐述了国有企业建立企业年金计划的步骤和方法；最后是结论与展望。
[Abstract]:In the Chinese society faces a growing aging population today, pension worries become a widespread concern, but also a period of social transition in China must answer the issue. China's basic old-age insurance system reform difficult, and the enterprise annuity system has not been developed healthily. Due to the non mandatory enterprise annuity system the implementation of the main state-owned enterprises, as the enterprise annuity, plays an important role in promoting the development of enterprise pension in our country in the process. This paper tries to stand in the state-owned enterprise perspective, and promote the analysis of enterprise annuity meaning of implementation problems in the process of exploring the core elements of the state-owned enterprises enterprise annuity project design, the establishment of enterprise pension plans and provide the reference for the state-owned enterprises.
Firstly, in the introduction part introduces the background and significance of the topic; the second chapter is a brief description of the concept of enterprise annuity and related theory; the third chapter analyzes the significance of the development of enterprise annuity, puts forward the existing problems in the implementation of enterprise annuity; the fourth chapter introduces the United States, Japan and the characteristics of enterprise pension utility on enterprise human resources management; the fifth chapter discusses the construction of human resources situation of state-owned enterprises and the modern human resources management system; in the sixth chapter deeply discusses the design factors of state-owned enterprise annuity program; the seventh chapter to large state-owned enterprises ---T company as an example, steps and methods of panoramic description of state-owned enterprises the establishment of enterprise annuity plan; the last is the conclusion and outlook.

【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F276.1;F842.629

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