供给视角下不同类型企业的年金缴费能力分析

发布时间：2018-05-21 17:35

本文选题：缴费率 + 目标替代率　；参考：《云南社会科学》2014年05期

【摘要】：鉴于不同类型企业的劳动力成本和利润水平存在差异,从供给视角分别对国有企业、私营企业、外资企业、股份制企业及其职工个人的企业年金缴费负担能力进行实证测算,结果表明:私营企业在现有的社保缴费压力下已经不堪重负,而外资、股份制企业具有较强的缴费能力,部分国有企业可以优先建立企业年金计划;各类企业中的职工个人则具有较大的缴费潜力。国家应利用税惠等政策推动国有企业、外资企业和股份制企业建立企业年金计划,并逐步延长法定退休年龄,以减轻养老金的支付压力。
[Abstract]:In view of the difference of labor cost and profit level in different types of enterprises, this paper empirically calculates the enterprise pension contribution burden ability of state-owned enterprises, private enterprises, foreign-funded enterprises, joint-stock enterprises and their employees from the perspective of supply. The results show that private enterprises are already overwhelmed under the pressure of social security contributions, while foreign capital and joint-stock enterprises have a strong ability to pay, some state-owned enterprises can give priority to the establishment of enterprise pension plan; Each kind of enterprise worker individual has the bigger expense potential. The state should make use of tax benefits and other policies to promote state-owned enterprises, foreign-funded enterprises and joint-stock enterprises to set up enterprise pension plans, and gradually extend the legal retirement age, so as to reduce the pressure on pension payment.
【作者单位】：河南师范大学商学院;
【基金】：教育部人文社会科学青年基金资助项目“下滑风险度量下企业年金基金的投资管理问题研究”(项目号:11YJC790260) 国家自然科学基金项目“系统风险管理与整体风险管理——基于宏观审慎和微观审慎结合的分析框架”(项目号:71203056) 河南师范大学博士科研启动费支持课题“下滑风险度量下企业年金基金的投资管理问题研究”(项目号:11147)的阶段性成果
【分类号】：F842.67

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