本文關(guān)鍵詞： 企業(yè)年金 人力資源管理 銀行　出處：《吉林大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：從20世紀70年代開始，社會養(yǎng)老保障制度改革已成為社會經(jīng)濟領(lǐng)域的重要研究課題之一。各國經(jīng)濟增長速度逐漸放緩，人口老齡化趨勢造成的養(yǎng)老危機開始顯現(xiàn)，世界銀行針對世界人口結(jié)構(gòu)變動趨勢，提出了三支柱的養(yǎng)老保障體系，其中包括國家公共基礎(chǔ)養(yǎng)老保險、基金累積制的企業(yè)年金和個人儲蓄性質(zhì)的養(yǎng)老保險。企業(yè)年金制度作為第二支柱，是養(yǎng)老保障體系由單一支柱向多重支柱轉(zhuǎn)變的一個重點，對完善國家社會保障體系、減少社會矛盾、維護社會穩(wěn)定發(fā)揮了積極作用，對緩解財政支付危機和應(yīng)對人口老齡化具有重要意義。從宏觀角度看，企業(yè)年金有利于緩解政府財政壓力，緩解基本養(yǎng)老金征繳難度大問題，擴大養(yǎng)老保險覆蓋面，維護社會安定團結(jié)、促進資本市場發(fā)展等作用；從微觀角度看，有利于幫助企業(yè)提高勞動效率，降低人員流動率，有利于幫助職工改善退休后的生活質(zhì)量，獲得更多的福利保障。但是我國企業(yè)年金制度雖經(jīng)多年發(fā)展，，仍存在著一些問題，其中包括有覆蓋范圍偏小，基金積累有限等問題。我國的銀行是最早參與企業(yè)年金制度設(shè)計和實行企業(yè)年金制的企業(yè)之一，其企業(yè)年金的實施情況，在我國所有實行企業(yè)年金的企業(yè)中具有代表性和指引性。本文以銀行建立企業(yè)年金的有關(guān)情況為例,從人力資源管理效用角度著手，借鑒國外企業(yè)年金的成功經(jīng)驗,有利于更好的促進企業(yè)年金制度的發(fā)展。 本文分為五個部分: 首先，描述選題背景意義，借鑒了國內(nèi)外對企業(yè)年金的研究成果及文獻資料,提出研究的基本方法及論文結(jié)構(gòu)。 其次,從人力資源管理角度入手，闡述企業(yè)年金的概念說明和性質(zhì)界定。 再次，分析企業(yè)年金的人力資源管理效用,企業(yè)年金與其他兩大支柱的區(qū)別,分別介紹企業(yè)年金對企業(yè)、職工、社會的影響效用，體現(xiàn)企業(yè)年金的重要意義。 然后,分析企業(yè)年金在我國的發(fā)展現(xiàn)狀、存在問題及原因分析，以銀行企業(yè)年金的運作情況為例,引發(fā)深層次思考。 最后，在分析OECD國家的銀行企業(yè)年金稅收優(yōu)惠、監(jiān)管體系及投資運營方面的做法及借鑒意義的基礎(chǔ)上,提出改善我國企業(yè)年金在人力資源管理中效用的對策。
[Abstract]:Since 1970s, the reform of social old-age security system has become one of the important research topics in the field of social economy. In view of the changing trend of world population structure, the World Bank has proposed a three-pillar old-age security system, including national public basic old-age insurance. As the second pillar, the enterprise annuity system, as the second pillar, is a key point in the transition of the pension security system from a single pillar to a multi-pillar, which is of great importance to the improvement of the national social security system. Reducing social contradictions and maintaining social stability play a positive role in alleviating the financial payment crisis and coping with the aging of the population. From a macro perspective, enterprise annuity is conducive to alleviating the financial pressure on the government. To ease the difficulty of collecting and paying basic pensions, to expand the coverage of old-age insurance, to maintain social stability and unity, and to promote the development of the capital market, and so on; from a microscopic point of view, it is beneficial to help enterprises improve their labor efficiency and reduce the rate of personnel turnover. It will help workers to improve their quality of life after retirement and obtain more welfare protection. However, although China's enterprise annuity system has developed for many years, there are still some problems, including the small coverage. The bank of our country is one of the first enterprises to participate in the design and implementation of the enterprise annuity system. This paper takes the establishment of enterprise annuity by banks as an example, starting from the point of view of the utility of human resources management, drawing lessons from the successful experience of foreign enterprise annuity. It is helpful to promote the development of enterprise annuity system. This paper is divided into five parts:. Firstly, this paper describes the background significance of the topic, draws lessons from the domestic and foreign research results and literature on enterprise annuity, and puts forward the basic research methods and the structure of the paper. Secondly, from the angle of human resource management, the concept and nature of enterprise annuity are explained. Thirdly, it analyzes the utility of human resource management of enterprise annuity, the difference between enterprise annuity and the other two pillars, introduces the influence utility of enterprise annuity on enterprise, staff and society, and embodies the important significance of enterprise annuity. Then, this paper analyzes the present situation, existing problems and reasons of enterprise annuity in our country, taking the operation of enterprise annuity in bank as an example, it leads to deep thinking. Finally, on the basis of analyzing the tax preference, supervision system, investment and operation of the banking enterprise annuity in OECD countries, the author puts forward some countermeasures to improve the utility of the enterprise annuity in human resource management.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F272.92;F842.67;F832.3

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