太平洋人寿江西省分公司企业年金构建研究

发布时间：2018-06-18 06:39

本文选题：企业年金 + 方案构建　；参考：《江西财经大学》2017年硕士论文

【摘要】：企业年金在西方发达国家已经发展的较为成熟,西方发达的企业为了自身发展,建立了企业年金制度用以吸引人才、留住人才,企业年金的发展远远快于社会养老保险。二战后,随着各国的经济复苏,大企业的制度日益健全,年金产生于市场经济体制比较发达的国家,产生的早于强制性的养老保险。二战后,发达国家的老龄化程度日益严重,为了支付日益膨胀的养老保险金,各国纷纷对自身的养老保险制度进行了改革,推行企业年金以减少国家的养老负担,是的企业年金逐渐成为了养老保险体系的第二支柱,并且为员工退休提供了优渥的待遇。我国的养老保险制度建立的较晚,由于历史原因养老保险制度确立的时间比西方发达国家落后很多,因此,很多民众对养老保险制度不太了解,企业年金作为养老保险的一种,对大部分员工来说都比较陌生。随着我国企业治理制度的不断完善,企业管理不断规范,部分大型企业已经具备了建立企业年金的能力,加上社会人口日益老龄化,原有以国家统一养老保险的体系为主的保险体系已经不堪重负。因此,目前我国已经具备了逐步建立企业年金体系的客观条件,逐步建立起由基本养老保险、社会救助体系、企业年金、个人商业保险相结合的多层次的养老保险体系。本人在人口老龄化日益严重的背景下,通过研究企业年金的相关文献知识,通过借鉴优秀企业的企业年金实践,对太平洋人寿江西省分公司的客观情况进行分析,分析企业实施企业年金的可行性与必要性,继而对本单位实施企业年金的具体方案进行讨论,加快太平洋人寿江西省分公司企业年金的实施进度,促进太平洋人寿江西省分公司的持续发展。本文共分六个部分,第一部分为导论,主要是对本文的研究背景与研究意义进行了介绍,分析了国内外研究企业年金的相关文献资料,阐述了本人的主要框架结构与研究方法,最后说明了本人的贡献点与不足之处。第二个部分介绍了企业年金的相关理论。主要对企业年金的基本内涵、性质、特征及作用进行了介绍。第三部分介绍了太平洋人寿江西省分公司的薪酬现状及存在的主要问题,对公司的人力资源及薪酬制度的现状进行了剖析,介绍了公司现有人力资源及薪酬问题存在的不足,在科学分析的基础上,分析了构建企业年金的必要性与可行性。第四部分主要介绍了国内优秀企业的企业年金制度与经验借鉴,主要介绍平安集团、中国联通、京东方等公司的企业年金实践,借鉴了其他企业的优秀经验与方法。第五部分太平洋人寿江西省分公司企业年金构建方案及落实企业年金的配套措施,首先介绍了企业年金实施的基本原则、对象、企业年金的缴费水平及缴费方式、账户管理、基金管理、组织管理与监督以及方案的修改和终止等关键内容。然后介绍了实施企业年金方案的配套措施。主要有优化企业年金制度、加强组织管理、提高员工素质、健全内控机制、完善信息披露机制、建立风险评估制度等多项举措。本文最后部分为结论与展望,一方面对全文进行了总结,对未来的工作提供了工作方向。
[Abstract]:The enterprise annuity has developed more mature in the western developed countries. For the development of the western developed enterprises, the enterprise annuity system has been established to attract talents and retain the talents. The development of the enterprise annuity is far faster than the social endowment insurance. After World War II, with the economic recovery of various countries, the system of large enterprises is becoming more and more perfect and the annuity is produced in the city. After World War II, the aging degree of the developed countries is becoming more and more serious. In order to pay the expanding pension insurance, all countries have reformed their own pension insurance system and carried out the enterprise annuity to reduce the burden of the state's pension, and the enterprise annuity. It has gradually become the second pillar of the pension insurance system, and provides excellent treatment for the retirees. The pension insurance system in China has been established late, because of the historical reasons for the establishment of the pension insurance system is far behind the developed countries in western countries, so many people do not know much about the pension insurance system, and the enterprise annuity is adopted as a support. One kind of old insurance is unfamiliar to most of the employees. With the continuous improvement of the corporate governance system and the continuous regulation of the enterprise management, some large enterprises have already possessed the ability to establish the enterprise annuity, and the increasing aging of the population of the society, the original insurance system based on the system of national unified pension insurance is no longer available. Therefore, at present, our country has already had the objective conditions for the gradual establishment of the enterprise annuity system, and gradually set up a multi-level old-age insurance system which is combined with basic endowment insurance, social assistance system, enterprise annuity and personal commercial insurance. I have studied the phase of the Enterprise Annuity under the growing aging of the population. By referring to the literature knowledge, this paper analyzes the objective situation of the Jiangxi branch of the Pacific Life branch and analyzes the feasibility and necessity of the enterprise annuity through the practice of the enterprise annuity of the outstanding enterprises, analyzes the feasibility and necessity of implementing the enterprise annuity, and then discusses the specific plans of the enterprise annuity in order to speed up the annuity of the Jiangxi branch of the Pacific Life Insurance Company. The implementation progress to promote the sustainable development of Jiangxi branch of Pacific Life Insurance Company. This article is divided into six parts. The first part is introduction. It mainly introduces the research background and significance of this article, analyzes the relevant literature on enterprise annuity at home and abroad, expounds my main frame structure and research methods, and finally says The second part introduces the related theory of enterprise annuity. It introduces the basic connotation, nature, characteristics and function of the enterprise annuity. The third part introduces the current salary situation and the main problems of the Jiangxi branch of the Pacific Life Insurance Company, and the human resources and salary system of the company. The present situation of the degree is analyzed, the existing shortage of the company's existing human resources and compensation problems is introduced. On the basis of scientific analysis, the necessity and feasibility of the enterprise annuity are analyzed. The fourth part mainly introduces the enterprise annuity system and experience reference of the outstanding domestic enterprises, mainly introducing the Ping An Group, China Unicom, the Jingdong The enterprise annuity practice of Fang and other companies, drawing on the excellent experience and methods of other enterprises. Fifth part of the enterprise annuity construction plan of Jiangxi branch of the Pacific Life Insurance Company and the supporting measures to implement the enterprise annuity. First, it introduces the basic principles of the implementation of the enterprise annuity, the target, the payment level and payment method of the enterprise annuity, the account management, The key contents of fund management, organization management and supervision, the modification and termination of the scheme are introduced. Then the supporting measures for the implementation of the enterprise annuity scheme are introduced, including the optimization of the enterprise annuity system, the strengthening of the organization and management, the improvement of the staff quality, the improvement of the internal control mechanism, the perfection of the information disclosure mechanism and the establishment of the risk assessment system. The last part is the conclusion and prospect. One side summarizes the full text and provides the direction for future work.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.3

【参考文献】