企业年金计划模式比较研究

发布时间：2019-03-18 19:01

【摘要】：社会保障水平反映了一个国家公民的基本生活水平,养老体系作为和每个公民息息相关的基本社会保障之一,是政府和社会各界都极为关注的一项民生问题。然而我国面临着人口红利的逐步消失、社会老龄化的双重压力,公民养老问题成为越来越突出。因此,如何缓解国家愈发沉重的养老负担,且能够增加员工退休后的经济收入,成为国内外学者研究的课题。而企业年金作为养老体系第二支柱,对解决以上现实问题有重要影响和意义。本文首先阐述了企业年金计划的国内外现状、国内外企业年金的的产生与发展和实施企业年金计划的理论基础；其次,分别从企业年金的法律实施模式、筹资模式、给付模式和企业年金的管理模式四个角度,对企业年金计划模式进行了较为深入的分类分析。然后,通过对我国企业年金计划发展现状的分析和国外企业年金制度对我国的启示,从企业年金的法律实施模式、筹资模式、给付模式和管理模式四个角度提出了我国企业年金计划模式应如何选择。最后,以A公司的企业年金制度为研究对象,利用上文的研究结果对其企业年金制度进行分析,并在此基础上提出了改进建议。本文通过对企业年金计划模式进行比较研究,提出了我国企业年金计划模式选择的建议,并根据研究结果作了实证研究,为其他企业的企业年金计划模式的选择和构建提供了思路和借鉴。
[Abstract]:The level of social security reflects the basic living standard of the citizens of a country. As one of the basic social security which is closely related to every citizen, the pension system is an issue of people's livelihood that the government and all walks of life pay great attention to. However, our country is facing the gradual disappearance of the demographic dividend, the double pressure of the aging society, the citizen pension problem becomes more and more prominent. Therefore, how to alleviate the heavy burden of old-age support and increase the economic income of employees after retirement has become the subject of research by scholars at home and abroad. Enterprise annuity, as the second pillar of pension system, has important influence and significance to solve the above practical problems. Firstly, this paper expounds the present situation at home and abroad of enterprise annuity plan at home and abroad, the emergence and development of domestic and foreign enterprise annuity, and the theoretical foundation of implementing enterprise annuity plan. Secondly, from the aspects of law enforcement mode, fund-raising mode, payment mode and management mode of enterprise annuity, this paper makes a deep classification and analysis of the enterprise annuity plan model. Then, through the analysis of the current situation of the development of the enterprise annuity plan in our country and the enlightenment of the foreign enterprise annuity system to our country, from the legal enforcement mode and the financing mode of the enterprise annuity, This paper puts forward how to choose the enterprise annuity plan model in China from four aspects: the payment mode and the management mode. Finally, taking the enterprise annuity system of Company A as the research object, this paper analyzes the occupational pension system of Company A by using the above research results, and puts forward some suggestions for improvement on this basis. Based on the comparative study of the occupational pension plan model, this paper puts forward some suggestions on the choice of the occupational pension plan model in China, and makes an empirical study according to the results of the study. It provides ideas and reference for the choice and construction of enterprise annuity plan model in other enterprises.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.6

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