中国企业年金制度的激励效应和运作分析

发布时间：2018-01-05 11:00

本文关键词：中国企业年金制度的激励效应和运作分析　出处：《浙江大学》2014年硕士论文　论文类型：学位论文

【摘要】：我国从上世纪50年代开始实施计划生育基本国策,进入21世纪后,老龄化社会的社会压力越来越大。为了在企业职工退休后能够继续保证基本的生活来源,国家实施了一系列的养老保险制度。在强制性基本养老社会保险以及完全个人自发的个人理财之外,企业年金作为一种在一定的政策指导下由职工自愿参加的补充养老保险制度越来越受到社会各界的重视。企业年金已经成为现代多支柱养老社会保障体系的重要组成部分。同时,企业年金计划也被视为企业人力资源管理战略的重要组成部分,是企业为了吸引和留住优秀雇员长期为本企业服务和提高劳动生产率,向员工提供的退休福利。但由于企业年金制度实施的时间并不长,企业年金实施模式中国当前的宏观经济环境下是否能够获得普遍的期待效果值得研究。论文回顾和总结了企业年金制度产生的理论基础,探讨了企业年金制度之所以能够发展的原因,明确了企业年金制度的重要性以及在现有经济体系下的可行性。围绕企业年金在我国实施的法律及政策环境、目前的实施模式进行了深入的讨论,对企业年金在中国的实施现状进行了总结和评价,从逻辑分析的角度来阐述企业年金制度在我国实施的现状成果和存在的问题。并通过建模实证的方法对目前中国企业年金基金的激励效应情况进行了分析,明确了缴费率、基金收益率、工资增长率与预期替代率之间的关联关系。实证研究表明,我国企业目前的较为普遍采取的缴费水平,按照目前的收益水平,在员工退休后仅能够获得较小的替代率,对员工的退休生活很难起到根本性的保障作用。在缴费水平无法大幅提高的情况下,需要进一步改善投资的方向和方法,提升投资的收益率,同时也可以在税收政策上予以一定的扶持。最后,通过国有企业和外资企业的典型案例进行分析和对比,从中发现外资企业在企业年金制度的实施方面相对还是采取较为保守和观望的态度,进而对发现的操作层面的问题提出了建议。同时通过实施层面的实际效果,总结在政策层面可以获得的有益启示。
[Abstract]:Since -50s, China began to implement the basic national policy of family planning. After 21th century, the social pressure of the aging society is increasing. In order to ensure the basic sources of life after the retirement of the enterprise staff and workers. The state has implemented a series of old-age insurance systems, in addition to mandatory basic old-age social insurance and the full individual spontaneous personal financial management. Enterprise annuity, as a supplementary old-age insurance system voluntarily participated by employees under the guidance of certain policies, has attracted more and more attention from all walks of life. Enterprise annuity has become an important part of the modern multi-pillar pension social security system. Components. At the same time. Enterprise annuity plan is also regarded as an important part of enterprise human resource management strategy. In order to attract and retain excellent employees to serve the enterprise for a long time and improve labor productivity. But because the enterprise annuity system has not been implemented for a long time, it is worth studying whether the enterprise annuity implementation mode can obtain the universal expected effect under the current macroeconomic environment of China. This paper reviews and summarizes the theoretical basis of the enterprise annuity system and discusses the reasons why the enterprise annuity system can develop. The importance of the enterprise annuity system and the feasibility under the existing economic system are clarified. The current implementation mode of the enterprise annuity system is discussed in depth around the legal and policy environment of the implementation of the enterprise annuity system in our country. The present situation of enterprise annuity in China is summarized and evaluated. From the angle of logic analysis, this paper expounds the present situation and problems of the implementation of the enterprise annuity system in China, and analyzes the incentive effect of the enterprise annuity fund in China by the method of modeling and demonstration. The relationship between contribution rate, fund return rate, wage growth rate and expected substitution rate is clarified. The empirical study shows that Chinese enterprises generally adopt the payment level according to the current income level. After the retirement of employees can only get a small replacement rate, it is difficult to play a fundamental role in the retirement life of employees. In the case of the level of contributions can not be greatly improved. The direction and method of investment should be further improved, and the rate of return of investment should be raised. At the same time, it can also be supported by tax policy. Finally, through the analysis and comparison of typical cases of state-owned enterprises and foreign-funded enterprises, we find that foreign-funded enterprises in the implementation of enterprise pension system is relatively conservative and wait-and-see attitude. At the same time, through the practical effect of the implementation level, the author summarizes the beneficial enlightenment that can be obtained at the policy level.
【学位授予单位】：浙江大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.61;F224

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