关于完善我国职业年金制度的研究

发布时间：2018-06-19 19:20

本文选题：职业年金 + 养老保险体系　；参考：《天津财经大学》2015年硕士论文

【摘要】：职业年金是指企业在依法参与强制性基本养老保险缴费的前提下,综合考虑自身的实际运营情况,通过内部协商统一自主决策而建立的补充养老保险。它在我国及世界上普遍实行的三层次养老保险体系中居于中间层级,构成员工薪酬奖励不可或缺的一部分。在目前养老金替代率逐年下降的现状下,仅仅依靠国家强制性的基本养老保险缴费已不足以保障员工退休后的生活安然无忧,建立并完善职业年金制度可以实现对基本养老的有效补充,在一定程度上为职工退休后的养老减轻压力,从而提高整体的保障水平。然而,我国职业年金制度的建立过程并非总是一帆风顺,整体建设情况不容乐观,与世界上发展快速的国家相比仍有很大差距。本文从介绍职业年金制度的基础理论和相关概念出发,指出在人口老龄化加剧、养老金未来面临缺口的大背景下,不断发展并完善职业年金制度对于政府、企业和雇员都是迫在眉睫之举。通过分析这一制度在不同类型的企业发展和规范的过程,找到制度本身存在的缺陷和发展缓慢的具体原因,通过参考美国、日本、澳大利亚和英国在养老保险体系发展中,关于职业年金方面的成功经验并结合我国近些年的建设实情,为完善我国的职业年金制度找到了最终方向和具体的建设途径。最后,针对政府、市场、企业和员工个人提出各自切实可行的政策建议,希望我国能尽快补足职业年金的发展短板,完成养老金制度的顶层设计
[Abstract]:Occupational annuity refers to the supplementary pension insurance established by the enterprise under the premise of participating in the compulsory basic endowment insurance payment according to law, considering the actual operation of its own comprehensively and unifying the independent decision through internal consultation. The three-level old-age insurance system, which is widely practiced in China and the world, resides in the middle level and forms an indispensable part of employee compensation and reward. Under the present situation that the pension replacement rate is decreasing year by year, it is not enough to rely solely on the compulsory state basic endowment insurance contribution to ensure the employees' life after retirement. Establishing and perfecting the occupational pension system can realize the effective supplement to the basic old-age pension, alleviate the pressure on the retirement of the staff and workers to a certain extent, so as to improve the overall level of security. However, the establishment of occupational pension system in China is not always smooth, the overall construction situation is not optimistic, compared with the rapid development of countries in the world, there is still a big gap. Based on the introduction of the basic theory and related concepts of occupational pension system, this paper points out that under the background of increasing population aging and pension facing a gap in the future, the occupational pension system has been continuously developed and perfected to the government. Companies and employees are urgent. By analyzing the process of development and standardization of this system in different types of enterprises, the author finds out the defects of the system itself and the specific reasons for the slow development of the system. By referring to the United States, Japan, Australia and Britain in the development of the old-age insurance system, With regard to the successful experience of occupational annuity and the construction situation in China in recent years, it has found the final direction and concrete construction way for perfecting the occupational pension system in our country. Finally, aiming at the government, the market, the enterprise and the individual employees, put forward their own feasible policy suggestions, hope that our country can make up the development of occupational annuity as soon as possible, and complete the top level design of the pension system.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F842.67

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