JSM公司企业年金制度体系建设研究

发布时间：2018-03-05 23:34

本文选题：企业年金　切入点：养老保障　出处：《吉林大学》2017年硕士论文　论文类型：学位论文

【摘要】：从20世纪70年代末期,随着全球人口步入老龄化,世界上多数发达国家开始进行养老金制度改革,企业年金应运而生。经过多年探索,三支柱养老体系现被多数国家接受并按此执行养老计划。我国从20世纪初步入老龄化。随着老龄化程度的加深,中国顺应历史的发展趋势,进行了养老保障制度改革,建立多支柱养老保障模式。企业年金作为第二支柱,是基本养老保险的重要补充,完善了我国的社会保障体系。建立企业年金可应对人口老龄化危机,对缩小企业单位退休以后与行政事业单位之间的收入差距及维持社会稳定也有重要意义。本文首先研究了企业年金基础理论与发展历程。阐述了企业年金的定义、我国企业年金的发展及企业年金的分类等基础理论。重点介绍了有代表性的相关理,持久收入理论、人力资本折旧理论、延期工资理论、双因素理论与雇主父爱理论。采用比较法,详细分析了企业年金与基本养老保险和商业保险的区别,从而总结出企业年金的特点。采用定量调查与定性分析相结合的研究方法,研究国外典型的企业年金制度,结合中国国情,分析企业年金如何在吸引人才、激励人才和留住人才上发挥激励作用,以促进企业经营目标的实现,同时满足员工养老保障需求。然后,本文将理论知识与实践相结合,分析JSM公司企业年金制度的现状及发展前景,通过研究发现我国企业年金制度有几个方面的缺点与不足,一是员工普遍对公司企业年金的认识不够全面,二是企业年金参保率低且地区发展不平衡,三是激励机制不健全,四是企业年金收益率偏低。通过分析企业年金存在的问题,改革JSM公司企业年金制度,确立年金原则目标和改进方向,一是提高企业年金的认知,二是提高企业年金参与率,三是强化激励机制,四是提高企业年金的收益。通过提出具体解决问题的建议,重新建立了一套JSM企业年金制度。制度建立后还需要相应的保障措施,通过人才保障和管理保障两个方面入手,一方面培养有专业素养的优秀人才,另一方面完善公司的信息披露制度和风险防控制度,使公司的企业年金制度发挥应有作用。本文最后做了总结和展望,企业年金制度发展到今天,依旧有很多不完善的地方,有改进与强化的空间。许多理论与政策性问题正在逐步完善,很多细节值得我们去探索,随着国家的发展,社会的进步,企业年金在我国会朝着成熟完善的方向迈进。
[Abstract]:Since the end of 1970s, with the aging of the global population, most of the developed countries in the world began to carry out pension system reform, enterprise annuity came into being. The three-pillar pension system has now been accepted by most countries and implemented according to this plan. China has been aging since 20th century. With the deepening of aging, China has carried out the reform of the old-age security system in accordance with the trend of historical development. As the second pillar, the enterprise annuity is an important supplement to the basic old-age insurance, which has perfected the social security system of our country. The establishment of the enterprise annuity can deal with the aging crisis of the population. It is also of great significance to narrow the income gap between enterprises and administrative institutions after retirement and to maintain social stability. Firstly, this paper studies the basic theory and development process of enterprise annuity, and expounds the definition of enterprise annuity. The basic theories such as the development of enterprise annuity and the classification of enterprise annuity in our country are introduced in detail, including the representative relevant theory, the theory of persistent income, the theory of depreciation of human capital, the theory of deferred wage, and so on. This paper analyzes in detail the difference between enterprise annuity and basic old-age insurance and commercial insurance, and summarizes the characteristics of enterprise annuity. The research method of combining quantitative investigation with qualitative analysis is adopted. This paper studies the typical enterprise annuity system in foreign countries, and analyzes how the enterprise annuity can play an encouraging role in attracting, encouraging and retaining talents in order to promote the realization of business objectives. At the same time, to meet the needs of pension security. Then, this paper combines theoretical knowledge with practice, analyzes the current situation and development prospects of the enterprise pension system of JSM company, and finds out that there are several shortcomings and shortcomings in the enterprise pension system of our country. First, the employees generally do not have a comprehensive understanding of the corporate enterprise annuity; second, the participation rate of the enterprise annuity is low and the regional development is not balanced; third, the incentive mechanism is not perfect; and the fourth is the low enterprise annuity yield. By analyzing the problems existing in the enterprise annuity, Reforming the enterprise annuity system of JSM company, establishing the annuity principle goal and improving direction, one is to improve the cognition of the enterprise annuity, the other is to increase the participation rate of the enterprise annuity, and the third is to strengthen the incentive mechanism. The fourth is to improve the income of enterprise annuity. By putting forward concrete suggestions to solve the problem, we have re-established a set of JSM enterprise annuity system. After the establishment of the system, we still need corresponding safeguard measures, starting from two aspects: talent security and management guarantee. On the one hand, to train outstanding talents with professional qualities, on the other hand, to perfect the information disclosure system and risk prevention and control system of the company, so as to make the company's enterprise annuity system play its due role. With the development of the enterprise annuity system today, there are still many imperfections, and there is room for improvement and enhancement. Many theoretical and policy issues are being gradually improved, and many details are worth exploring. With the development of the country and the progress of society, Enterprise annuity will move towards maturity and perfection in our country.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.6

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