本文選題：集合年金 + 中小企業(yè)　； 參考：《西南交通大學(xué)》2014年碩士論文

【摘要】：集合年金計(jì)劃第一次以法律形式提出來(lái)是在《企業(yè)年金基金管理辦法》(人社部令第11號(hào))(2011)中,至此,其合法地位被確定。緊隨11號(hào)令,同年5月,人社部發(fā)布了《關(guān)于企業(yè)年金集合計(jì)劃試點(diǎn)有關(guān)問(wèn)題的通知》(人社部發(fā)[2011]58號(hào))。雖然11號(hào)令對(duì)集合年金提出了兩條規(guī)定,形成了基本的法律框架,但對(duì)其未來(lái)的長(zhǎng)遠(yuǎn)發(fā)展還遠(yuǎn)遠(yuǎn)不夠。要想讓企業(yè)年金這個(gè)“第二支柱”真正發(fā)揮其應(yīng)有作用,我國(guó)企業(yè)年金制度問(wèn)題還有很多亟需解決。要想讓中小企業(yè)真正享受到企業(yè)年金帶來(lái)的益處,就必須對(duì)企業(yè)年金制度進(jìn)行創(chuàng)新改革,進(jìn)而使企業(yè)年金真正發(fā)揮“第二支柱”的作用。 本文以完善我國(guó)中小企業(yè)集合年金計(jì)劃的制度為出發(fā)點(diǎn),第一章首先論述了本文的研究背景及意義,其次是研究目的,接著是研究的方法與思路,最后是本文可能的創(chuàng)新點(diǎn)和不足。第二章首先系統(tǒng)論述了本文相關(guān)概念：中小企業(yè)、集合年金計(jì)劃、中小企業(yè)集合年金計(jì)劃；接著系統(tǒng)論述本文的理論基礎(chǔ)：儲(chǔ)蓄替代理論、規(guī)模效應(yīng)理論、信托理論、需求層次理論和ERG理論、補(bǔ)償性工資差別理論,奠定了全文的理論基礎(chǔ)。在第三章,首先分析了我國(guó)中小企業(yè)發(fā)展企業(yè)年金的必要性,進(jìn)一步論述了我國(guó)中小企業(yè)發(fā)展集合年金計(jì)劃的必要性,接著詳細(xì)論述了我國(guó)中小企業(yè)集合年金計(jì)劃發(fā)展的概況,這其中,描述了集合年金計(jì)劃發(fā)展歷史,并深刻分析了我國(guó)中小企業(yè)集合年金計(jì)劃發(fā)展的現(xiàn)狀、困境及原因,進(jìn)而總結(jié)出,制度缺陷是中小企業(yè)集合年金計(jì)劃陷入發(fā)展困境最主要的原因；最后系統(tǒng)分析了我國(guó)中小企業(yè)集合年金計(jì)劃的制度缺陷。第四章首先以荷蘭、澳大利亞、美國(guó)為典型案例,詳細(xì)闡述并分析了三個(gè)國(guó)家中小企業(yè)集合年金計(jì)劃的制度及特點(diǎn),接著分別對(duì)其進(jìn)行評(píng)價(jià),歸納總結(jié)出其成熟經(jīng)驗(yàn),供我國(guó)發(fā)展中小企業(yè)集合年金計(jì)劃及制度進(jìn)行借鑒。第五章分別從內(nèi)部的制度設(shè)計(jì)和外部的促進(jìn)政策方面對(duì)我國(guó)中小企業(yè)集合年金計(jì)劃及制度完善提出建議。
[Abstract]:The annual pension plan was first proposed in the form of law in the form of the management of the enterprise annuity fund (No. eleventh) (2011) (No. eleventh). At this point, its legal status was determined. Two provisions have been put forward, and the basic legal framework has been formed, but the long-term development of its future is far from enough. In order to make the "second pillar" of the enterprise annuity really play its role, there are many problems to be solved in China's enterprise annuity system. We must innovate and reform the enterprise annuity system, so that enterprise annuity can really play the role of "second pillars".
This article is based on the system of improving the pension plan of small and medium-sized enterprises in China. The first chapter first discusses the background and significance of the study, followed by the purpose of the study, the following is the methods and ideas of the study, and the last is the possible innovation and deficiency in this article. The second chapter firstly discusses the relevant concepts of this article: the small and medium enterprises, the collection Annuity plan, small and medium-sized enterprise collection annuity plan, and then systematically discusses the theoretical basis of this article: saving substitution theory, scale effect theory, trust theory, demand level theory and ERG theory, compensatory wage differential theory, the theoretical foundation of the full text. In the third chapter, the first analysis of China's small and medium enterprises to develop enterprise annuity is necessary. The necessity of the development of the collective annuity plan for small and medium enterprises in China is further discussed. Then the general situation of the development of the annuity plan for small and medium-sized enterprises in China is discussed in detail. In this, the development history of the annuity plan is described, and the status, difficulties and reasons of the development of the annuity plan in China's small and medium enterprises are deeply analyzed. The system defect is the main reason for the development plight of the small and medium-sized enterprise collection annuity plan. Finally, the system analyses the system defects of the collective annuity plan of small and medium-sized enterprises in our country. The fourth chapter first takes Holland, Australia and the United States as a typical case, and expounds and analyzes the system of the annuity plan for the small and medium enterprises in three countries. And then the characteristics are evaluated respectively, and the mature experience is summarized and summarized. The fifth chapters make suggestions on the annuity plan and system improvement of China's small and medium enterprises from the internal system design and the external promotion policy.

【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F276.3;F842.629

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