我国企业年金发展问题及优化路径选择

发布时间：2018-06-10 12:04

本文选题：企业年金 + 参与主体　；参考：《山东财经大学》2015年硕士论文

【摘要】：企业年金是发达国家应对老龄化、构建多层次养老保险体系的重要支柱,其作为我国养老保障体系的第二支柱,在我国老龄化加速,“未富先老”的人口背景下已成为必然选择。对企业年金制度的研究与探讨,有助于完善我国养老保障体制、促进我国国民经济又好又快发展和全面构建小康社会具有十分重要的作用和现实意义。本文旨在通过对企业年金的研究,探索这一社会补充养老保障制度在我国的发展现状,从而找到企业年金制度发展过程中存在的问题,并试图通过与国外企业年金制度的比较找到适合我国当前国情的企业年金发展策略。本文采用管理学、经济学、社会学等学科基本原理,结合定性分析与定量分析以及宏观与微观的视角开展理论与实证研究,对企业年金涉及的多方参与主体进行综合的分析与研究。全文共分为五章,第一章介绍了本研究的选题背景及意义,通过文献查阅法整理了大量文献研究材料,将国内外研究热点问题进行了分类比较,总结出企业年金政策设计、税收优惠及发展动力等方面的研究成果,并对其存在的问题和可借鉴之处进行了评价,从而为本文的研究明确了方向,试图找到我国企业年金制度发展的动力之源。第二章阐述了企业年金相关的理论基础知识,通过对建立企业年金的理论依据的认知,理解企业年金制度的定位,从而更好的理解企业年金的含义,为后续研究的深入打下坚实的理论基础。第三章内容是本研究的核心部分,通过梳理国内企业年金制度发展的历史趋势,了解企业年金制度在我国的发展过程,结合我国当下的企业年金制度运营现状,对企业年金计划在我国的现实地位给予客观评价并找到发展中的问题所在。通过定性与定量的比较分析,找到政府、企业、年金运营机构和员工这四大参与主体在企业年金发展过程中分别存在的问题,为下一章节开展国外企业年金制度的经验借鉴明确了角色定位。第四章内容介绍了国际上企业年金发展较成熟国家的制度设计概况,列举了美国、澳大利亚、日本等国的政策导向及税收优惠策略,通过不同模式的对比找到适合我国企业年金制度发展的可借鉴之处,为最终提出优化我国企业年金发展的策略提供智力支持。第五章为政策建议,针对第三章列举的我国年金存在问题找到发展障碍成因,并结合第四章国外年金发展经验分别就政府层面、金融机构层面和企业及员工层面提出优化路径选择,最终找到我国企业年金发展的动力之源。
[Abstract]:The enterprise annuity is an important pillar for the developed countries to cope with the aging and the construction of the multi-level old-age insurance system. As the second pillar of the old-age security system in our country, it has become the inevitable choice under the background of the aging population in our country. The research and Discussion on the enterprise annuity system will help to improve the old-age security in our country. It is of great importance and practical significance to promote the good and fast development of our national economy and to build a well-off society in an all-round way. The purpose of this paper is to find out the existing problems in the development of the enterprise annuity system through the study of the enterprise annuity and to find out the existing problems in the development of the enterprise annuity system, and try to find out the problems in the development of the pension system. By comparing with the foreign enterprise annuity system, we find an enterprise annuity development strategy suitable for the current national conditions of our country. This article adopts the basic principles of management science, economics, sociology and other disciplines, combining qualitative analysis and quantitative analysis as well as macro and micro perspectives to carry out theoretical and empirical research on the multi-party participation subject involved in the enterprise annuity. The full text is divided into five chapters. The full text is divided into five chapters. The first chapter introduces the background and significance of this study. Through the literature review, it collated a large number of literature research materials, classified and compared the hot issues at home and abroad, and summarized the research results of the enterprise annuity policy design, tax preference and development motivation, etc. In the second chapter, the theoretical foundation of the enterprise annuity is explained, and the position of the enterprise annuity system is understood through the cognition of the theoretical basis for the establishment of the enterprise annuity. In order to understand the meaning of enterprise annuity better and lay a solid theoretical foundation for further research, the third chapter is the core part of this study. Through combing the historical trend of the development of the domestic enterprise annuity system, understanding the development process of the enterprise annuity system in our country, and combining the current operation status of the enterprise annuity system in our country, It gives an objective evaluation of the real status of the enterprise annuity plan in China and finds the problem in the development. Through the qualitative and quantitative analysis, we find out the problems in the development process of the four major participants of the government, enterprises, annuity operating institutions and employees in the process of the enterprise annuity development, and carry out the foreign enterprise annuity system for the next chapter. The fourth chapter introduces the general situation of the system design of the international enterprise annuity in developing more mature countries, lists the policy orientation and tax preferential strategies of the United States, Australia, Japan and other countries. Through the comparison of different models, it finds the reference points suitable for the development of China's enterprise annuity system. Finally, it provides intellectual support for the strategy to optimize the development of China's enterprise annuity. The fifth chapter is the policy proposal. In view of the existing problems of the annuity listed in the third chapter, we find the cause of the development obstacles, and combine the fourth chapters of the foreign annuity development experience to optimize the path selection on the level of government, the financial institutions and the enterprise and staff. Finally, we can find the source of the motive force of the development of the annuity in our country.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F842.6

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