發(fā)布時(shí)間：2018-01-27 09:55

  本文關(guān)鍵詞： 企業(yè)年金 企業(yè)年金基金管理 法律完善　出處：《江西財(cái)經(jīng)大學(xué)》2004年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：企業(yè)年金是在國(guó)家政策指導(dǎo)下，企業(yè)和職工自主建立一項(xiàng)企業(yè)退休金制度，是基本養(yǎng)老保險(xiǎn)的重要補(bǔ)充，也是我國(guó)多層次社會(huì)保障體系的重要組成部分。企業(yè)年金的發(fā)展是社會(huì)歷史、經(jīng)濟(jì)和企業(yè)文化等因素發(fā)展的必然結(jié)果，，是基本養(yǎng)老保險(xiǎn)發(fā)展到一定階段的必然趨勢(shì)。第二次世界大戰(zhàn)以后，企業(yè)年金在全世界范圍內(nèi)得到了很大的發(fā)展。目前大多數(shù)工業(yè)化國(guó)家都建立了比較完善的企業(yè)年金制度，如美國(guó)的301K計(jì)劃，香港特別行政區(qū)的強(qiáng)基金計(jì)劃，日本的國(guó)民年金和厚生年金制度，英國(guó)的職業(yè)年金制度等。 我國(guó)企業(yè)年金制度還處于起步階段，企業(yè)年金發(fā)展速度十分緩慢，企業(yè)年金規(guī)模小，發(fā)展不平衡。造成企業(yè)年金發(fā)展遲緩的主要原因在于：企業(yè)年金制度及其相關(guān)的制度滯后，導(dǎo)致企業(yè)年金無(wú)法發(fā)揮；企業(yè)負(fù)擔(dān)過(guò)重、企業(yè)民主機(jī)制不健全以及企業(yè)職工自身的因素都制約了企業(yè)年金的發(fā)展。 國(guó)外企業(yè)年金制度的發(fā)展和完善對(duì)我國(guó)企業(yè)年金的發(fā)展具有一定的示范作用，要建立規(guī)范的企業(yè)年金制度，就必須發(fā)揮政府在立法監(jiān)督和稅收政策上對(duì)企業(yè)年金的宏觀調(diào)控作用，明確企業(yè)年金的性質(zhì)，對(duì)企業(yè)年金進(jìn)行定位，更重要的是強(qiáng)化對(duì)企業(yè)年金基金的規(guī)范管理。發(fā)展和完善我國(guó)企業(yè)年金制度是符合當(dāng)前國(guó)情的迫切需要，是我國(guó)社會(huì)保障制度改革的重要組成部分。建構(gòu)和完善我國(guó)的企業(yè)年金制度應(yīng)從法律上規(guī)范企業(yè)年金的征集運(yùn)營(yíng)及監(jiān)管。 企業(yè)年金的征集是企業(yè)年金制度建立的前提，《企業(yè)年金試行辦法》明確規(guī)定，只有“依法參加基本養(yǎng)老保險(xiǎn)并履行繳費(fèi)義務(wù)；具有相應(yīng)的經(jīng)濟(jì)負(fù)擔(dān)能力：已建立集體協(xié)商機(jī)制”的企業(yè)，才可以建立企業(yè)年金。企業(yè)年金所需的費(fèi)用由企業(yè)合職工共同繳納。企業(yè)繳費(fèi)的列支渠道按國(guó)家有關(guān)規(guī)定執(zhí)行。但如何征集企業(yè)年金是一直困擾企業(yè)的主要問(wèn)題。因此在征集企業(yè)年金時(shí)與員工持股計(jì)劃和與國(guó)有股減持有機(jī)結(jié)合是解決這個(gè)問(wèn)題的關(guān)鍵。 企業(yè)年金的基金運(yùn)營(yíng)在當(dāng)前主要是存入銀行和購(gòu)買(mǎi)國(guó)債，也有個(gè)別地方委托金融機(jī)構(gòu)從事證券等投資�？傮w上投資渠道不暢，基金運(yùn)營(yíng)缺乏活力。在當(dāng)前企業(yè)年金基金資產(chǎn)分布中，銀行存款和債券投資占企業(yè)年金資產(chǎn)總額的80％以上，股票等其他形式資產(chǎn)不足20％。投資渠道不暢，缺乏保值增值能力，是企業(yè)年金面臨的一個(gè)重要問(wèn)題。在很多發(fā)達(dá)國(guó)家，企業(yè)年金由于其靈活的方案設(shè)計(jì)、不斷推陳出新的投資管理方式而深受歡迎，由于投資收益率的提高，刺激了繳費(fèi)的增長(zhǎng)和計(jì)劃的普及，最終使得企業(yè)年金成為養(yǎng)老保障體系中最重要的”支柱”。因此開(kāi)辟新的投資渠道，將企業(yè)年金基金適時(shí)適量地引入資本市場(chǎng)，將有助于提高基金 的期望收益率和抵御風(fēng)險(xiǎn)的能力，有助于維護(hù)企業(yè)和職工的合法利益，提高廣大 企業(yè)和職工的積極性，最終推動(dòng)企業(yè)年金事業(yè)的快速、健康發(fā)展. 企業(yè)年金基金管理不規(guī)范、缺少專(zhuān)業(yè)性的管理機(jī)構(gòu)使得當(dāng)前的年金基金管理 既面臨著風(fēng)險(xiǎn)，也不能適應(yīng)市場(chǎng)化運(yùn)營(yíng)的需要。我國(guó)現(xiàn)行的企業(yè)年金基金管理業(yè) 務(wù)由現(xiàn)行的各類(lèi)企業(yè)年金經(jīng)辦機(jī)構(gòu)承擔(dān).繳費(fèi)征集、會(huì)計(jì)核算、個(gè)人賬戶(hù)的登記、 基金賬務(wù)管理等業(yè)務(wù)工作基本上依附于企業(yè)的勞資、財(cái)務(wù)職能科室，企業(yè)年金管 理信息系統(tǒng)只有簡(jiǎn)單的記帳功能，匯集的基金由企業(yè)直接投資，有的甚至于將基 金并于企業(yè)生產(chǎn)資金投資營(yíng)運(yùn)，企業(yè)年金經(jīng)辦機(jī)構(gòu)無(wú)論在賬戶(hù)管理上，還是在投 資管理上，甚至在基金資產(chǎn)的保管上，基本上均采用自我管理模式，并且，只接 受來(lái)自政府監(jiān)管機(jī)構(gòu)的單一監(jiān)管，這不利于公平競(jìng)爭(zhēng)和降低管理成本，不利于建 立風(fēng)險(xiǎn)防范機(jī)制，影響基金安全和投資效益，也不利于基金保值增值。在市場(chǎng)化 運(yùn)營(yíng)的條件下，企業(yè)年金基金管理應(yīng)當(dāng)參照國(guó)際慣例，走專(zhuān)業(yè)化經(jīng)營(yíng)管理之路， 由取得相應(yīng)資格的企業(yè)年金理事會(huì)、年金管理機(jī)構(gòu)、專(zhuān)業(yè)投資機(jī)構(gòu)、托管銀行、 中介機(jī)構(gòu)等參與企業(yè)年金的管理運(yùn)作.為此，需要相關(guān)政府部門(mén)建立相應(yīng)的資格 準(zhǔn)入制度和監(jiān)管措施，防范風(fēng)險(xiǎn)，規(guī)范管理.
[Abstract]:The enterprise annuity is under the guidance of national policy, enterprises and workers to establish a independent corporate pension system, is an important supplement to the basic pension insurance, is also an important part of our multi-level social security system. The development of the enterprise annuity is the inevitable result of economic and social history, corporate culture and other factors of development, is the basic old-age insurance the development to a certain stage of the inevitable trend. After the Second World War, the enterprise annuity has a great development in the world. At present, most industrialized countries have established a relatively perfect enterprise annuity system, such as the United States 301K plan, the Hongkong Special Administrative region strong fund plan, Japan's national pension and welfare pension system the British occupation pension system, and so on.
The enterprise annuity system in China is still in the initial stage, the enterprise annuity development speed is very slow, the enterprise annuity in small scale, unbalanced development. The main cause is the slow development of enterprise annuity: the lag of enterprise annuity system and the related system, causes the enterprise annuity is unable to effect; enterprise burden, development factors of democratic mechanism is not perfect and business enterprises the workers themselves are restricting the enterprise annuity.
The development of foreign enterprise annuity system and perfect has a certain role on the development of enterprise annuity in China, to establish a standard of enterprise annuity system, we must play to the government in the legislative supervision and macro-control of tax policy of enterprise annuity, clear the nature of enterprise annuity, positioning of the enterprise annuity is more important to strengthen and standardize the management of enterprise annuity fund. The development and improvement of China's enterprise annuity system is an urgent need to meet the current conditions, is an important part of the reform of social security system in our country. The construction and improvement of China's enterprise annuity system should be legal norms for enterprise annuity operation and supervision.
Collection of enterprise annuity is a prerequisite for the establishment of enterprise annuity system, "the measures for enterprise annuity" clearly stipulates that only "to participate in the basic old-age insurance and to fulfill payment obligations; with the corresponding economic affordability: establish a collective bargaining mechanism" of the enterprise, to build enterprise annuity. Enterprise Annuity Fees required by the enterprise and employees jointly pay. Enterprises pay charged channels according to relevant provisions of the state. But how to collect enterprise annuity is the main problem of the enterprise. Therefore in the collection of enterprise annuity and ESOP and with the state-owned shares combination is the key to solve this problem.
The enterprise annuity fund operation in the current is mainly to the purchase of bank deposits and treasury bonds, there are also individual local financial institutions entrusted to engage in securities investment. The investment channel is not smooth, the fund lacks vigor. In the current enterprise annuity fund asset allocation, investment in bonds and bank deposits accounted for more than 80% of the total assets of the enterprise annuity, stock etc. other forms of assets of less than 20%. investment channels are sluggish, lack the ability to increase the value of the enterprise annuity is an important problem facing. In many developed countries, the enterprise annuity due to its flexible design scheme, constantly pushing Chen new investment management methods are popular, because of the improvement of the investment yield, stimulate the popularity of payment growth and plan, make the enterprise annuity become the most important "pillar". Therefore, open up new investment channels, the enterprise annuity based Jin Shi The introduction of capital market in moderation will help to improve the fund
The expected rate of return and the ability to resist risks will help to safeguard the legitimate interests of enterprises and workers and improve the broad masses.
The enthusiasm of the enterprises and workers will eventually promote the rapid and healthy development of the enterprise annuity.
The management of the enterprise annuity fund is not standard, the lack of professional management institutions makes the current annuity fund management
It is not only facing the risk, but also can not meet the needs of the market operation. China's current enterprise annuity fund management industry
It is responsible for the existing enterprise annuity agencies. Payment collection, accounting, personal account registration,
The business work of the fund account management is basically attached to the enterprise's labor and capital, the financial function section, the enterprise annuity management
The information system has only a simple accounting function, the fund is directly invested by the enterprise, and some even will be the base.
Jin is in the operation of capital investment in the enterprise. The agency of the enterprise annuity is not only in the account management, but also in the investment.
In the management of capital, even in the safekeeping of the assets of the fund, the model of self management is basically adopted.
The single regulation from government regulators is not conducive to fair competition and lower management costs and is not conducive to construction.
The establishment of a risk prevention mechanism affects the security and investment benefits of the fund, and is also not conducive to the value added of the fund.
Under the conditions of operation, the management of the enterprise annuity fund should follow the international practice and take the road of professional management.
The enterprise annuity Council, the annuity management agency, the professional investment institution, the trusteeship bank,
Intermediaries are involved in the management and operation of enterprise annuity. To this end, relevant government departments are required to establish corresponding qualifications
Admittance system and regulatory measures to prevent risk and standardize management.

【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2004
【分類(lèi)號(hào)】：D922.5

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