【摘要】： 為建立多層次的養(yǎng)老保險(xiǎn)制度,更好地保障企業(yè)職工退休后的生活,完善社會(huì)保障體系,根據(jù)勞動(dòng)法和國務(wù)院的有關(guān)規(guī)定,我國基本上建立起了三支柱養(yǎng)老社會(huì)保障體系。包括第一支柱基本養(yǎng)老保險(xiǎn),第二支柱企業(yè)年金和第三支柱個(gè)人儲(chǔ)蓄性養(yǎng)老保險(xiǎn)。 企業(yè)年金是指企業(yè)及其職工在依法參加基本養(yǎng)老保險(xiǎn)的基礎(chǔ)上,自愿建立的補(bǔ)充養(yǎng)老保險(xiǎn)制度。企業(yè)年金的建立和發(fā)展具有十分重要的作用:第一,提高養(yǎng)老金替代率。第二,可以提高職工退休后的生活水平。第三,有利于密切職工與企業(yè)的關(guān)系,穩(wěn)定職工隊(duì)伍,增強(qiáng)企業(yè)的凝聚力和吸引力,促進(jìn)企業(yè)發(fā)展。第四,規(guī)模不斷壯大的企業(yè)年金基金把大量即期消費(fèi)資金轉(zhuǎn)化為長(zhǎng)期儲(chǔ)蓄資金,有助于促進(jìn)資本市場(chǎng)的發(fā)育和國民經(jīng)濟(jì)的增長(zhǎng)。 本文在對(duì)我國企業(yè)年金制度發(fā)展現(xiàn)狀的分析和對(duì)國外發(fā)達(dá)國家企業(yè)年金制度的借鑒的基礎(chǔ)上,結(jié)合上海郵電設(shè)計(jì)院有限公司的實(shí)際情況,設(shè)計(jì)了針對(duì)上海郵電設(shè)計(jì)院有限公司的企業(yè)年金方案。并且進(jìn)一步分析了企業(yè)年金方案在運(yùn)行過程中所面對(duì)的風(fēng)險(xiǎn)控制問題和企業(yè)年金監(jiān)控體系的完善。
[Abstract]:In order to establish a multi-level old-age insurance system, better protect the life of enterprise workers after retirement and perfect the social security system, according to the labor law and the relevant regulations of the State Council, China has basically established a three-pillar old-age social security system. Including the first pillar of basic old-age insurance, the second pillar of enterprise annuity and the third pillar of personal savings endowment insurance. Enterprise annuity refers to the supplementary endowment insurance system that enterprises and their employees voluntarily establish on the basis of participating in basic endowment insurance according to law. The establishment and development of enterprise annuity plays a very important role: first, to improve the pension replacement rate. Second, can raise the standard of living of worker after retiring. Third, it is beneficial to close the relationship between workers and enterprises, stabilize the staff and workers, enhance the cohesion and attraction of enterprises, and promote the development of enterprises. Fourth, the growing scale of enterprise pension funds will transform a large amount of spot consumption funds into long-term savings funds, which will help to promote the development of the capital market and the growth of the national economy. Based on the analysis of the present situation of the development of the enterprise annuity system in our country and the reference to the enterprise annuity system of the developed countries abroad, this paper combines the actual situation of Shanghai Post and Telecommunications Design Institute Ltd. The enterprise annuity scheme for Shanghai Post and Telecommunications Design Institute Co., Ltd is designed. Furthermore, the paper analyzes the risk control problems faced by the enterprise pension scheme and the perfection of the enterprise annuity monitoring system.
【學(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2009
【分類號(hào)】：F272;F632

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