论我国企业年金的监管

发布时间：2018-06-21 02:50

本文选题：企业年金 + 监管　；参考：《江西财经大学》2014年硕士论文

【摘要】：我国企业年金制度,自1991年正式建立至今,已经走过了二十多个年头。在这段期间,补充养老保险制度取得了发展,我国的养老保障三支柱体系也逐步完善。本文针对我国企业年金的发展和监管制度的现状,通过对比分析其他国家和地区在企业年金问题上的法律制度、治理框架、监管模式、机构设置、责任划分等方面的成果和经验,进行学习比较,提出适合我国企业年金发展和监管制度的完善的思路。本文首先介绍我国企业年金制度和监管制度的发展现状。为保障职工在退休后的生活水平,必须在努力提高基本养老保险替代率的同时,大力发展企业年金制度。文章接着梳理了国内外在企业年金监管方面的现状和观点,并介绍本文的研究思路与方法。其次,介绍了企业年金的概念及其理论基础,并叙述了我国企业年金现行监管制度的框架和理论。接着文章围绕我国企业年金的监管现状展开,梳理了我国从建设补充养老保险制度起至今,在发展企业年金的过程中的一系列重大事件以及国家在法律制度建设上取得的成果,并着重分析了我国企业年金监管制度现存的问题。如缺少专门的监管机构、法律制度建设上不够完善、没有建立有效的风险预警机制、对监管目标没有灵活调整机制等。紧接着通过对其他国家与地区的先进的企业年金监管制度进行分析,通过对法律制度建设、监管主体、治理框架、基本特征等内容的思考和学习,获得对于我国企业年金监管机制建设的启示,提出改进我国企业年金监管制度的意见。最后提出进一步完善我国企业年金监管制度的对策。从我国企业年金监管的目标及原则出发,研究如何建立企业年金法律制度、健全企业年金监管等内容,提出应当规范企业年金的准入制度、建设和完善争议解决机制、完善监管机构设置、加强风险管理等。
[Abstract]:Since its establishment in 1991, China's enterprise annuity system has gone through more than 20 years. During this period, the supplementary pension insurance system has been developed, and the three pillars of pension security system has been gradually improved. According to the current situation of the development and supervision system of enterprise annuity in our country, this paper compares and analyzes the legal system, the governance framework, the supervision model and the institution setting of other countries and regions on the issue of enterprise annuity. The achievement and experience of responsibility division are compared, and the idea of perfecting the development and supervision system of enterprise annuity is put forward. This paper first introduces the development of enterprise annuity system and supervision system in China. In order to ensure the living standard of the workers after retirement, we must develop the enterprise annuity system at the same time of improving the replacement rate of the basic old-age insurance. The article then combs the domestic and foreign present situation and the viewpoint in the enterprise annuity supervision, and introduces the research thought and the method of this article. Secondly, it introduces the concept of enterprise annuity and its theoretical basis, and describes the framework and theory of the current supervision system of enterprise annuity in China. Then the article focuses on the supervision status quo of enterprise annuity in our country, combing a series of important events in the process of developing enterprise annuity and the achievements of the country in the legal system construction from the construction of supplementary endowment insurance system up to now. It also analyzes the existing problems in the supervision system of enterprise annuity in China. Such as the lack of special regulatory agencies, the legal system construction is not perfect, there is no effective risk warning mechanism, there is no flexible regulatory target adjustment mechanism and so on. Then through the analysis of the advanced enterprise annuity supervision system in other countries and regions, through the thinking and learning of the legal system construction, the main body of supervision, the governance framework, the basic characteristics and so on, Some suggestions are put forward to improve the supervision system of enterprise annuity in China. Finally, the author puts forward the countermeasures to improve the supervision system of enterprise annuity in our country. Based on the goal and principle of enterprise annuity supervision in our country, this paper studies how to establish the legal system of enterprise annuity and perfect the supervision of enterprise annuity, and puts forward that the admission system of enterprise annuity should be standardized, and the dispute resolution mechanism should be built and perfected. We will improve the establishment of regulatory bodies and strengthen risk management.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.6

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