老龄化加剧背景下我国企业年金制度研究

发布时间：2017-12-27 06:35

本文关键词：老龄化加剧背景下我国企业年金制度研究　出处：《广西大学》2015年硕士论文　论文类型：学位论文

【摘要】：目前,世界各国都在努力推进把单支柱的社会养老保障体系向多支柱发展,而企业年金制度作为建设我国多层次养老保障体系的第二大支柱,一直没有发挥其应有的作用。企业年金制度对提高企业凝聚力、推动金融深化、繁荣资本市场和缓解国民养老压力等方面都有着重大的积极意义。论文以我国人口老龄化程度日益深化这一背景为出发点,在参考国外发达国家或地区的企业年金制度建设成熟经验上,对我国的企业年金制度展开了较为全面的研究探讨。目前,我国基本养老保险个人账户“空账”问题越发严重,额度还有不断扩大的趋势,只有通过完善发展我国企业年金制度的建设,才可以有效地解决基本养老保险的“空账”问题,以缓解人口老龄化对我国经济社会发展所带来的不利影响。论文由四章组成：第一章为导论部分,主要包括选题背景、研究意义及目的、国内外研究现状综述、研究内容、研究方法、创新之处不足与努力方向等；第二章详细地介绍我国人口老龄化现状及企业年金发展的历史与现状,并在此基础上分析了我国老龄化背景下,发展企业年金制度具有可以提升企业的竞争力和凝聚力、推动金融深化、促进金融市场繁荣、缓解基本养老保险压力等重大意义；第三章介绍了国外一些国家或地区的企业年金发展状况,主要包括：美国的401(K)计划的特点和不足之处,日本企业年金的类型、特点和存在的问题,香港强积金计划的特点和对大陆养老保障制度的借鉴意义；第四章从中小企业、法律法规和监管机制等方面提出了比较符合我国国情的解决方案,为我国的企业年金制度在以后能够得到更好地发展提供一些政策建议。
[Abstract]:At present, all countries in the world are working hard to promote the development of single pillar social security system to multiple pillars, and the enterprise annuity system has not played its due role as the second pillar of building our multi-level old-age security system. The enterprise annuity system has great positive significance for improving enterprise cohesiveness, promoting financial deepening, prospering capital market and relieving the pressure of national endowment. Taking the background of deepening aging of population in China as the starting point, and referring to the mature experience of the construction of enterprise annuity system in developed countries or regions, this paper makes a comprehensive research on the occupational pension system in China. At present, China's basic old-age insurance personal "empty account" of more serious problems, the amount is still growing trend, only by improving the construction and development of China's enterprise annuity system, it can effectively solve the basic old-age insurance for the "empty account", in order to alleviate the adverse effects of population aging on China's economy social development. This thesis consists of four chapters: the first chapter is the introduction, including research background, significance and purpose, domestic and foreign research review, research contents, research methods, innovation and lack of direction; the second chapter introduces the history and status quo of the development of China's aging population situation and enterprise annuity, and then based on the analysis of the background of aging in China, the development of enterprise annuity system can enhance the competitiveness of enterprises and cohesion, promote financial deepening and promoting financial market prosperity, alleviate the pressure of basic pension insurance and other major significance; the third chapter introduces the development of enterprise annuity, some foreign countries or regions including: (401 of the United States K) program features and shortcomings of the types, characteristics and problems of Japanese enterprise annuity, Hongkong MPF and keep on the mainland The significance of the old security system is drawn. The fourth chapter puts forward some solutions that are in line with our national conditions from the aspects of SMEs, laws and regulations, and regulatory mechanisms, so as to provide some policy recommendations for our enterprise annuity system to get better development in the future.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F272.92;C924.24

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