本文選題：企業(yè)年金　切入點(diǎn)：企業(yè)年金的吸引力　出處：《天津財(cái)經(jīng)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：企業(yè)年金作為我國養(yǎng)老保障的第二支柱,對(duì)于提高勞動(dòng)者退休后生活待遇具有難以替代的作用。然而,盡管國家一再強(qiáng)調(diào)要大力發(fā)展企業(yè)年金,鼓勵(lì)和支持企業(yè)建立企業(yè)補(bǔ)充養(yǎng)老保險(xiǎn)制度,但截止當(dāng)前我國的企業(yè)年金整體發(fā)展情況仍不樂觀,企業(yè)年金替代率在整個(gè)養(yǎng)老保險(xiǎn)構(gòu)成中與發(fā)達(dá)國家的這一水平相去甚遠(yuǎn)。由此可見,無論是從國家對(duì)個(gè)人養(yǎng)老保險(xiǎn)的補(bǔ)充角度還是從企業(yè)的薪酬福利計(jì)劃的視角,企業(yè)年金都缺乏其制度自身應(yīng)有的吸引力。因此,應(yīng)從政府、企業(yè)以及員工三方面對(duì)阻礙企業(yè)年金發(fā)展的因素進(jìn)行全方位分析。針對(duì)現(xiàn)實(shí)存在的問題,在借鑒發(fā)達(dá)國家成功經(jīng)驗(yàn)基礎(chǔ)上,根據(jù)我國現(xiàn)實(shí)國情提出對(duì)策性的建議。這既包括政府進(jìn)一步通過扶持鼓勵(lì)政策等方式吸引企業(yè)規(guī)范建立企業(yè)年金制度,也包括企業(yè)應(yīng)如何制定科學(xué)有效的企業(yè)年金方案激勵(lì)員工加入,提高個(gè)人對(duì)企業(yè)年金的歡迎程度。以社會(huì)保障和人力資源管理兩們學(xué)科不同的視角,綜合研究如何提升企業(yè)年金制度的吸引力。 本文首先對(duì)企業(yè)建立年金制度動(dòng)因進(jìn)行分析。闡述建立企業(yè)年金對(duì)完善我國養(yǎng)老保險(xiǎn)體系,健全我國社會(huì)保障制度的重要意義。同時(shí)分析在企業(yè)層面建立企業(yè)年金制度對(duì)于企業(yè)人力資源管理的積極作用,其次,簡單介紹國外典型發(fā)達(dá)國家企業(yè)年金制度建立與改革情況。從美國、英國、日本三個(gè)國家的企業(yè)年金制度沿革中汲取寶貴經(jīng)驗(yàn)。再次,簡述我國當(dāng)前企業(yè)年金發(fā)展現(xiàn)狀。簡述中國企業(yè)年金制度建設(shè)沿革,分析當(dāng)前國內(nèi)企業(yè)在建立企業(yè)年金過程中普遍出現(xiàn)的問題,并探討大多企業(yè)尚未建立企業(yè)年金制度的原因。最后,針對(duì)當(dāng)前我國建立企業(yè)年金動(dòng)力不足現(xiàn)狀,從政府、企業(yè)、個(gè)人三方面尋求破解當(dāng)前困境的方法。通過強(qiáng)化政府扶持力度、提高企業(yè)年金計(jì)劃激勵(lì)效應(yīng),消除員工對(duì)年金排斥心理等方式,綜合提高企業(yè)年金的制度吸引力。
[Abstract]:The enterprise annuity is the second pillar of old-age security in China, has played an irreplaceable role in improving employee retirement benefits. However, although the state has repeatedly stressed the need to vigorously develop the enterprise annuity, encourage and support enterprises to establish supplementary pension insurance system, but the overall development of the cut-off current of China's enterprise annuity business is still not optimistic. Annuity replacement rate in the endowment insurance in developed countries and the level of far. Thus, whether it is from the angle of state of personal pension insurance or compensation benefit plan from the enterprise perspective, the enterprise annuity is the lack of the system itself should be attractive. Therefore, the government should, all-round analysis of factors hinder the development of enterprise annuity enterprises and three employees. According to the existing problems, on the basis of the successful experience of developed countries, root According to the proposed countermeasures the reality of China. This includes not only the government to further support to encourage policies to attract enterprises to standardize the establishment of enterprise annuity system, enterprises should also include how to make scientific and effective enterprise annuity plan to motivate employees to join, welcome to improve the degree of individual enterprise annuity. On social security and human resource management two subject different perspective, comprehensive research on how to improve the enterprise annuity system is attractive.
This paper first analyzes the cause of the establishment of enterprise annuity system. Expounds the establishment of enterprise annuity to improve old-age insurance system in China. The significance of improving the social security system of our country. At the same time analysis at the corporate level, the establishment of enterprise annuity system plays a positive role in the enterprise human resources management, secondly, establishment and reform of brief introduction of typical foreign enterprises in developed countries annuity system. From the United States, Britain, gain valuable experience of enterprise annuity system of Japan in three countries. Again, the current situation of the development of enterprise annuity. Chinese enterprise annuity system evolution, analysis of the current domestic enterprises generally appear in the process of establishing enterprise annuity issues, and yet the establishment of enterprise annuity system study of most enterprises. Finally, in view of the current status of the establishment of China's pension, lack of power enterprise from the government, enterprises, individual three party It seeks to solve the current dilemma by enhancing government support, improving the incentive effect of enterprise annuity plan, eliminating employees' psychological exclusion and so on, and comprehensively improving the institutional attractiveness of occupational pension system.

【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F842.6

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 何靈;;發(fā)展我國企業(yè)年金的幾點(diǎn)思考[J];北京工業(yè)職業(yè)技術(shù)學(xué)院學(xué)報(bào);2008年01期

2 張家忠;從安然破產(chǎn)案看美國401K養(yǎng)老金計(jì)劃[J];廣西金融研究;2003年02期

3 張明;蔡垣;;企業(yè)年金的激勵(lì)作用[J];合作經(jīng)濟(jì)與科技;2009年08期

4 林閩鋼;;西方“福利社會(huì)”的理論和實(shí)踐——兼論構(gòu)建中國式的“福利社會(huì)”[J];江蘇社會(huì)科學(xué);2010年04期

5 ;美國退休金體系及社會(huì)保障改革思路[J];宏觀經(jīng)濟(jì)研究;2002年05期

6 鄧大松,劉昌平;中國企業(yè)年金制度若干問題研究[J];經(jīng)濟(jì)評(píng)論;2003年06期

7 楊俊;企業(yè)年金:激勵(lì)功能的退化與激勵(lì)作用的發(fā)揮[J];經(jīng)濟(jì)師;2004年10期

8 林毓銘;美日企業(yè)年金制度解讀與我國企業(yè)年金制度的完善[J];江西財(cái)經(jīng)大學(xué)學(xué)報(bào);2003年04期

9 翟源泉;;企業(yè)年金的保障和激勵(lì)作用[J];勞動(dòng)保障世界;2004年04期

10 楊勝利;;企業(yè)年金的激勵(lì)作用研究[J];理論探討;2007年03期

相關(guān)博士學(xué)位論文 前1條

1 牛海;我國企業(yè)年金發(fā)展動(dòng)力研究[D];復(fù)旦大學(xué);2012年

，

本文編號(hào)：1570913