国外企业年金发展对我国中小企业的启示
发布时间：2018-12-14 03:57
【摘要】：企业年金作为养老保障“三支柱”中的一项重要支柱,对国家的养老事业发展有着举足轻重的意义。企业年金在国外取得了比较成功的发展,但在我国还处于基本的起步阶段,各项发展并不成熟,并不能发挥其补充养老的作用。本文选取了美国、英国、日本以及澳大利亚这四个国家作为参考对象,研究发现,国外企业年金发展过程中呈现出了企业集中联合的趋势,并且企业年金中的种类呈现出多元化的发展态势,在企业年金发展的过程中有着较为完善的法律规范和税收优惠方面的特点。在对我国企业年金研究的基础上,本文发现我国企业年金目前还存在着规模小、不均衡以及收益不稳定的问题,并不能真正地发挥补充养老的作用。针对这样的问题,本文试从中小企业出发,论述中小企业发展企业年金的可行性。基于辩证法内外因的研究方法以及实证采访调查发现,我国中小企业目前外部发展环境欠佳,没有相应的发展规范和引导来吸引企业年金的发展,并且在内因方面也存在着企业发展积极性不高以及员工意识薄弱的问题。从国外企业年金发展的过程中可以看出国外中小企业自身的实力、政府的介入、市场经济的成熟和劳资双方之间的平等协商制度为企业年金的发展起到了举足轻重的作用。在上述启示的基础上,本文得出,我国发展中小企业的年金计划,在目前的情形下需要优化企业年金中涉及的主体建设,明晰政府、企业以及员工个人的主体功能;并且针对我国中小企业的特点适当推行集合年金计划,降低中小企业进入的门槛,加快我国针对中小企业的企业年金制度建设,加快法律、税收以及账户管理方面的建设步伐;加强企业年金方面的理论建设,尤其是针对中小企业的理论建设;最后,针对我国目前的基本国情,还需要注意不宜强制推行,需要在建设的过程中加强主体的灵活性,以增强企业年金对我国的适应性。
[Abstract]:As an important pillar of the "three pillars" of old-age security, enterprise annuity plays an important role in the development of national pension. Enterprise annuity has made relatively successful development in foreign countries, but in our country it is still in the basic initial stage, each development is not mature, can not play its role of supplementary pension. This paper selects the United States, the United Kingdom, Japan and Australia as reference objects, and finds that the development of foreign enterprise annuity shows the trend of enterprise concentration and association. And the types of enterprise annuity show a diversified trend of development, in the process of the development of enterprise annuity has a more perfect legal norms and tax concessions characteristics. On the basis of the research on the enterprise annuity in our country, this paper finds that the enterprise annuity in our country still has the problems of small scale, imbalance and unstable income at present, and can not really play the role of supplementary pension. In view of this problem, this paper tries to discuss the feasibility of developing enterprise annuity from small and medium enterprises. Based on the research methods of internal and external causes of dialectics and empirical interviews, it is found that the external development environment of small and medium-sized enterprises in China is poor, and there is no corresponding development norm and guidance to attract the development of enterprise annuity. And in the internal cause, there are not high enthusiasm for enterprise development and weak employee consciousness. From the process of the development of foreign enterprise annuity, we can see that the strength of foreign small and medium-sized enterprises, the intervention of government, the maturity of market economy and the system of equal consultation between employers and employees have played an important role in the development of enterprise annuity. On the basis of the above enlightenment, this paper concludes that in order to develop the pension plan of small and medium-sized enterprises in our country, we need to optimize the construction of the subject involved in the enterprise annuity at present, and clarify the main functions of the government, the enterprise and the individual employees. According to the characteristics of small and medium-sized enterprises in our country, we should properly carry out collective pension plan, reduce the threshold of entry of small and medium-sized enterprises, accelerate the construction of enterprise annuity system for small and medium-sized enterprises in our country, and accelerate the construction of law, tax and account management. Strengthen the theoretical construction of enterprise annuity, especially for small and medium-sized enterprises; Finally, in view of the current basic situation of our country, we still need to pay attention to the unsuitable compulsory implementation, need to strengthen the flexibility of the main body in the process of construction, in order to enhance the adaptability of enterprise annuity to our country.
【学位授予单位】：南京师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F276.3;F842.6
本文编号：2377875
[Abstract]:As an important pillar of the "three pillars" of old-age security, enterprise annuity plays an important role in the development of national pension. Enterprise annuity has made relatively successful development in foreign countries, but in our country it is still in the basic initial stage, each development is not mature, can not play its role of supplementary pension. This paper selects the United States, the United Kingdom, Japan and Australia as reference objects, and finds that the development of foreign enterprise annuity shows the trend of enterprise concentration and association. And the types of enterprise annuity show a diversified trend of development, in the process of the development of enterprise annuity has a more perfect legal norms and tax concessions characteristics. On the basis of the research on the enterprise annuity in our country, this paper finds that the enterprise annuity in our country still has the problems of small scale, imbalance and unstable income at present, and can not really play the role of supplementary pension. In view of this problem, this paper tries to discuss the feasibility of developing enterprise annuity from small and medium enterprises. Based on the research methods of internal and external causes of dialectics and empirical interviews, it is found that the external development environment of small and medium-sized enterprises in China is poor, and there is no corresponding development norm and guidance to attract the development of enterprise annuity. And in the internal cause, there are not high enthusiasm for enterprise development and weak employee consciousness. From the process of the development of foreign enterprise annuity, we can see that the strength of foreign small and medium-sized enterprises, the intervention of government, the maturity of market economy and the system of equal consultation between employers and employees have played an important role in the development of enterprise annuity. On the basis of the above enlightenment, this paper concludes that in order to develop the pension plan of small and medium-sized enterprises in our country, we need to optimize the construction of the subject involved in the enterprise annuity at present, and clarify the main functions of the government, the enterprise and the individual employees. According to the characteristics of small and medium-sized enterprises in our country, we should properly carry out collective pension plan, reduce the threshold of entry of small and medium-sized enterprises, accelerate the construction of enterprise annuity system for small and medium-sized enterprises in our country, and accelerate the construction of law, tax and account management. Strengthen the theoretical construction of enterprise annuity, especially for small and medium-sized enterprises; Finally, in view of the current basic situation of our country, we still need to pay attention to the unsuitable compulsory implementation, need to strengthen the flexibility of the main body in the process of construction, in order to enhance the adaptability of enterprise annuity to our country.
【学位授予单位】：南京师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F276.3;F842.6
【参考文献】
相关期刊论文 前10条
1 郭瑜;田墨;;企业年金参与的影响因素分析——基于雇主—雇员匹配数据的实证研究[J];中国人民大学学报;2016年01期
2 刘儒婷;;英国养老金制度中政府责任发展演变研究[J];社会福利;2015年11期
3 柳明;李艳芬;白林;;澳大利亚政府扶持中小企业政策分析及借鉴[J];黑河学院学报;2015年05期
4 朱国庆;;我国养老保险个人账户“空账”规模变化趋势研究[J];当代教育实践与教学研究;2015年10期
5 黄丽;;城乡居民基本养老保险保障水平评估与反思——基于养老金替代率视角[J];人口与经济;2015年05期
6 薛文广;张英明;;中小企业年金需求影响因素探析——基于灰色关联分析法[J];保险职业学院学报;2015年04期
7 吴磊;徐怀伏;;中小企业年金集合计划发展影响因素及对策分析[J];现代商贸工业;2015年03期
8 李叶华;;国外中小企业发展现状研究[J];管理观察;2014年35期
9 李楠;姚慧琴;;日本企业年金制度的发展及对我国的启示[J];西北大学学报(哲学社会科学版);2014年05期
10 韩烨;宋宝安;;我国企业年金的发展现状及对策建议[J];当代经济研究;2014年07期
，本文编号：2377875
本文链接：https://www.wllwen.com/jingjilunwen/bxjjlw/2377875.html
