完善我国中小企业集合年金计划及制度研究

发布时间：2018-05-04 16:16

本文选题：集合年金 + 中小企业　；参考：《西南交通大学》2014年硕士论文

【摘要】：集合年金计划第一次以法律形式提出来是在《企业年金基金管理办法》(人社部令第11号)(2011)中,至此,其合法地位被确定。紧随11号令,同年5月,人社部发布了《关于企业年金集合计划试点有关问题的通知》(人社部发[2011]58号)。虽然11号令对集合年金提出了两条规定,形成了基本的法律框架,但对其未来的长远发展还远远不够。要想让企业年金这个“第二支柱”真正发挥其应有作用,我国企业年金制度问题还有很多亟需解决。要想让中小企业真正享受到企业年金带来的益处,就必须对企业年金制度进行创新改革,进而使企业年金真正发挥“第二支柱”的作用。本文以完善我国中小企业集合年金计划的制度为出发点,第一章首先论述了本文的研究背景及意义,其次是研究目的,接着是研究的方法与思路,最后是本文可能的创新点和不足。第二章首先系统论述了本文相关概念：中小企业、集合年金计划、中小企业集合年金计划；接着系统论述本文的理论基础：储蓄替代理论、规模效应理论、信托理论、需求层次理论和ERG理论、补偿性工资差别理论,奠定了全文的理论基础。在第三章,首先分析了我国中小企业发展企业年金的必要性,进一步论述了我国中小企业发展集合年金计划的必要性,接着详细论述了我国中小企业集合年金计划发展的概况,这其中,描述了集合年金计划发展历史,并深刻分析了我国中小企业集合年金计划发展的现状、困境及原因,进而总结出,制度缺陷是中小企业集合年金计划陷入发展困境最主要的原因；最后系统分析了我国中小企业集合年金计划的制度缺陷。第四章首先以荷兰、澳大利亚、美国为典型案例,详细阐述并分析了三个国家中小企业集合年金计划的制度及特点,接着分别对其进行评价,归纳总结出其成熟经验,供我国发展中小企业集合年金计划及制度进行借鉴。第五章分别从内部的制度设计和外部的促进政策方面对我国中小企业集合年金计划及制度完善提出建议。
[Abstract]:The annual pension plan was first proposed in the form of law in the form of the management of the enterprise annuity fund (No. eleventh) (2011) (No. eleventh). At this point, its legal status was determined. Two provisions have been put forward, and the basic legal framework has been formed, but the long-term development of its future is far from enough. In order to make the "second pillar" of the enterprise annuity really play its role, there are many problems to be solved in China's enterprise annuity system. We must innovate and reform the enterprise annuity system, so that enterprise annuity can really play the role of "second pillars".
This article is based on the system of improving the pension plan of small and medium-sized enterprises in China. The first chapter first discusses the background and significance of the study, followed by the purpose of the study, the following is the methods and ideas of the study, and the last is the possible innovation and deficiency in this article. The second chapter firstly discusses the relevant concepts of this article: the small and medium enterprises, the collection Annuity plan, small and medium-sized enterprise collection annuity plan, and then systematically discusses the theoretical basis of this article: saving substitution theory, scale effect theory, trust theory, demand level theory and ERG theory, compensatory wage differential theory, the theoretical foundation of the full text. In the third chapter, the first analysis of China's small and medium enterprises to develop enterprise annuity is necessary. The necessity of the development of the collective annuity plan for small and medium enterprises in China is further discussed. Then the general situation of the development of the annuity plan for small and medium-sized enterprises in China is discussed in detail. In this, the development history of the annuity plan is described, and the status, difficulties and reasons of the development of the annuity plan in China's small and medium enterprises are deeply analyzed. The system defect is the main reason for the development plight of the small and medium-sized enterprise collection annuity plan. Finally, the system analyses the system defects of the collective annuity plan of small and medium-sized enterprises in our country. The fourth chapter first takes Holland, Australia and the United States as a typical case, and expounds and analyzes the system of the annuity plan for the small and medium enterprises in three countries. And then the characteristics are evaluated respectively, and the mature experience is summarized and summarized. The fifth chapters make suggestions on the annuity plan and system improvement of China's small and medium enterprises from the internal system design and the external promotion policy.

【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F276.3;F842.629

【参考文献】