中小企业年金制度现状及优化对策

发布时间：2018-04-13 00:11

本文选题：社会养老保障 + 企业年金　；参考：《南昌大学》2017年硕士论文

【摘要】：随着我国经济社会的快速发展,老龄化进程逐渐加快,越来越多人关注和重视社会养老保障体系的建设。企业年金制度是我国三支柱养老保障体系中重要组成部分,发挥了非常关键的作用,尤其是在应对老龄化危机问题时,能够有效保障职工退休后的生活质量。但从我国企业年金整体发展情况来讲,中小企业年金与大型企业年金存在着较大的差距。由于自身条件以及政策环境等因素的影响,其发展速度缓慢,在养老保障体系中尚未发挥出关键的作用,因此必须对其进行改革,进一步推动企业年金的发展。针对中小企业年金制度现状和优化对策展开研究分析。首先,阐述了论题的相关背景和意义所在,并总结了国内外学者的研究观点,如生命周期理论、持久收入假说理论、人力资本和人力折旧理论,以及需求层次理论等,为论文研究工作和后续的优化建议提供了基础。其次,系统的概括了我国企业年金制度的发展历程以及当前中小企业年金制度的现状,重点分析了中小企业年金制度存在的问题,主要从中小企业自身属性与能力、以及政策环境、法律体系等方面着手。最后结合国外一些国家企业年金制度发展模式以及成功经验,针对我国中小企业年金制度的建设提出可行性建议。
[Abstract]:With the rapid development of our country's economy and society, the aging process is speeding up gradually, and more and more people pay attention to the construction of social old-age security system.The enterprise annuity system is an important part of the three-pillar old-age security system in our country, which plays a very important role, especially when dealing with the aging crisis, it can effectively guarantee the quality of life of the staff and workers after retirement.However, from the overall development of occupational pension in China, there is a big gap between small and medium-sized enterprise annuity and large enterprise annuity.Because of the influence of its own conditions and policy environment, its development speed is slow, and it has not played a key role in the old-age security system. Therefore, it must be reformed to further promote the development of enterprise pension.In view of the status quo of pension system and optimization measures for small and medium-sized enterprises, the research and analysis.First of all, the background and significance of the thesis are expounded, and the research viewpoints of domestic and foreign scholars are summarized, such as life cycle theory, durable income hypothesis theory, human capital and manpower depreciation theory, and demand hierarchy theory.It provides the foundation for the research work and the following optimization suggestions.Secondly, it systematically summarizes the development course of the enterprise annuity system in our country and the present situation of the small and medium-sized enterprise annuity system, focusing on the analysis of the problems existing in the small and medium-sized enterprise annuity system, mainly from the attribute and ability of the small and medium-sized enterprises.As well as the policy environment, the legal system and so on aspect begins.Finally, combining with the development mode and successful experience of the enterprise annuity system in some foreign countries, the paper puts forward some feasible suggestions on the construction of the pension system for the small and medium-sized enterprises in our country.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.6

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