我国企业年金建设中的政府责任问题研究
发布时间：2018-09-06 12:26
【摘要】：企业年金作为社会养老体系的“第二支柱”，其建立与发展关系我国养老保障体系的重构，也关系我国面临的人口老龄化现状的社会稳定。20世纪90年代以来，中国政府对原有基本养老保险制度进行补充，开始建立补充养老保险，经过多年经验的总结以及国外先进经验的借鉴，决定在我国建立多层次养老保障制度的目标。 时至今日，我国企业年金制度已走过20个年头，但其发展仍面临诸多困境：基本养老保险对企业年金具有一定的规制性；我国人均收入逐年增加，致使人们对生活质量的要求越来越高；由于生活水平的普遍提高，人均寿命会逐渐延长，这会加速人口老龄化的到来，继而对基本养老保险造成冲击。由此，，无论是政府还是个人对企业年金的需求日益旺盛。但是，源头的政策偏冷是制约年金发展的重大因素，在企业年金建设中，政府要承担的责任不仅仅是财政支援，也不是直接行政干预，而是提供制度支持，这种制度支持的力量是非常强大的。在我国，制度供给的主体可以是政府、非政府团体或个人，但是政府在解决制度资源短缺上具有得天独厚的优势，也是解决企业年金发展缓慢的关键所在。企业年金在国外的发展一般是追寻需求诱致性的制度变迁模式，由于目前国情决定我国企业年金制度无法遵循这种路径发展，而必须首先由政府介入承担起应有的责任（主要是有效的制度供给），才能从根本上促使企业年金向前迈出新的一步。 目前，我国企业年金制度尚存在诸多空白，企业年金改革迫在眉睫，因此，对年金制度改革与发展的研究显得必不可少。正因为政府在企业年金发展中的“制度缺位”，许多领域仍处于“萌芽阶段”，因此，本文重点探讨了企业年金发展中的政府责任问题。首先文章对研究背景、研究意义及研究现状进行了概述，并就研究思路和方法进行一定的探讨；其次，重点介绍了企业年金在宏观和微观方面的作用及我国企业年金制度发展历程，为下一步分析我国企业年金的现状打下基础；第三部分论述了企业年金与基本养老保险的协调机制的建立，以及企业年金在应对人口老龄化、分担政府责任、资本市场良性运转方面的作用，介绍了我国企业年金的发展现状，重点论述了目前企业年金发展中存在的问题，为下一步的分析提供方向；第四部分提出问题存在的原因即政府政策责任缺位，制度有效供给不足，具体介绍政府应在企业年金发展中承担的制度责任；第五部分通过发达国家经验借鉴、典型国家政府有效责任的发挥谈对我国的启示；第六部分提出我国企业年金建设中的政府责任取向，政府应从法律法规、年金监管、税收优惠、资金运作层面提供有效制度，以期从源头上促进企业年金的良性发展。
[Abstract]:As the "second pillar" of the social pension system, the establishment and development of enterprise annuity is related to the reconstruction of the pension security system in China, and to the social stability of the aging population in China since the 1990s. The Chinese government supplements the original basic old-age insurance system and begins to establish supplementary old-age insurance. After many years of experience summary and foreign advanced experience, the goal of establishing a multi-level old-age security system in China is decided. Today, China's enterprise annuity system has been through 20 years, but its development still faces many difficulties: the basic old-age insurance has certain regulation on enterprise annuity, the per capita income of our country increases year by year. Because of the general improvement of the living standard, the average life expectancy will be prolonged gradually, which will accelerate the arrival of the aging population, and then impact on the basic old-age insurance. As a result, whether the government or individual demand for enterprise annuity is increasingly strong. However, the cold policy at the source is a major factor restricting the development of annuity. In the construction of enterprise annuity, the responsibility of the government is not only financial support, nor direct administrative intervention, but also the provision of institutional support. The strength of this system is very strong. In China, the main body of institutional supply can be the government, non-governmental organizations or individuals, but the government has a unique advantage in solving the shortage of institutional resources, which is also the key to solve the slow development of enterprise pension. Generally speaking, the development of enterprise annuity in foreign countries is to pursue the mode of institutional change induced by demand. Because of the current situation, our country's enterprise annuity system can not follow this path of development. First, the government should take the responsibility (mainly the effective system supply) to make the enterprise annuity take a new step forward. At present, there are still many gaps in the enterprise annuity system in our country, and the reform of enterprise annuity is urgent. Therefore, it is necessary to study the reform and development of the annuity system. Because of the absence of government system in the development of enterprise annuity, many fields are still in the "embryonic stage". Therefore, this paper focuses on the issue of government responsibility in the development of enterprise annuity. First, the paper summarizes the research background, significance and research status, and discusses the research ideas and methods. It mainly introduces the role of enterprise annuity in macro and micro aspects and the development course of enterprise annuity system in our country, which lays a foundation for analyzing the present situation of enterprise annuity in our country in the next step. The third part discusses the establishment of the coordination mechanism between enterprise annuity and basic old-age insurance, as well as the role of enterprise pension in dealing with the aging of the population, sharing government responsibility, and the healthy operation of capital market. This paper introduces the current situation of the development of enterprise annuity in our country, focuses on the problems existing in the development of enterprise annuity at present, and provides the direction for the next analysis. The fourth part puts forward the reasons for the problems, that is, the absence of government policy responsibility. The article introduces the system responsibility that the government should undertake in the development of enterprise annuity. The fifth part discusses the enlightenment to our country through the experience of the developed countries. The sixth part puts forward the orientation of government responsibility in the construction of enterprise annuity in our country. The government should provide an effective system from the aspects of laws and regulations, annuity supervision, tax preference and fund operation, in order to promote the benign development of enterprise annuity from the source.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67
本文编号：2226350
[Abstract]:As the "second pillar" of the social pension system, the establishment and development of enterprise annuity is related to the reconstruction of the pension security system in China, and to the social stability of the aging population in China since the 1990s. The Chinese government supplements the original basic old-age insurance system and begins to establish supplementary old-age insurance. After many years of experience summary and foreign advanced experience, the goal of establishing a multi-level old-age security system in China is decided. Today, China's enterprise annuity system has been through 20 years, but its development still faces many difficulties: the basic old-age insurance has certain regulation on enterprise annuity, the per capita income of our country increases year by year. Because of the general improvement of the living standard, the average life expectancy will be prolonged gradually, which will accelerate the arrival of the aging population, and then impact on the basic old-age insurance. As a result, whether the government or individual demand for enterprise annuity is increasingly strong. However, the cold policy at the source is a major factor restricting the development of annuity. In the construction of enterprise annuity, the responsibility of the government is not only financial support, nor direct administrative intervention, but also the provision of institutional support. The strength of this system is very strong. In China, the main body of institutional supply can be the government, non-governmental organizations or individuals, but the government has a unique advantage in solving the shortage of institutional resources, which is also the key to solve the slow development of enterprise pension. Generally speaking, the development of enterprise annuity in foreign countries is to pursue the mode of institutional change induced by demand. Because of the current situation, our country's enterprise annuity system can not follow this path of development. First, the government should take the responsibility (mainly the effective system supply) to make the enterprise annuity take a new step forward. At present, there are still many gaps in the enterprise annuity system in our country, and the reform of enterprise annuity is urgent. Therefore, it is necessary to study the reform and development of the annuity system. Because of the absence of government system in the development of enterprise annuity, many fields are still in the "embryonic stage". Therefore, this paper focuses on the issue of government responsibility in the development of enterprise annuity. First, the paper summarizes the research background, significance and research status, and discusses the research ideas and methods. It mainly introduces the role of enterprise annuity in macro and micro aspects and the development course of enterprise annuity system in our country, which lays a foundation for analyzing the present situation of enterprise annuity in our country in the next step. The third part discusses the establishment of the coordination mechanism between enterprise annuity and basic old-age insurance, as well as the role of enterprise pension in dealing with the aging of the population, sharing government responsibility, and the healthy operation of capital market. This paper introduces the current situation of the development of enterprise annuity in our country, focuses on the problems existing in the development of enterprise annuity at present, and provides the direction for the next analysis. The fourth part puts forward the reasons for the problems, that is, the absence of government policy responsibility. The article introduces the system responsibility that the government should undertake in the development of enterprise annuity. The fifth part discusses the enlightenment to our country through the experience of the developed countries. The sixth part puts forward the orientation of government responsibility in the construction of enterprise annuity in our country. The government should provide an effective system from the aspects of laws and regulations, annuity supervision, tax preference and fund operation, in order to promote the benign development of enterprise annuity from the source.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67
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相关期刊论文 前3条
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2 李烨红;;美国企业年金制度及其对我国的启示[J];湖北社会科学;2006年02期
3 王艳君;中国养老保险基金监管制度的思考[J];福建金融管理干部学院学报;2005年03期
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