本文選題：養(yǎng)老保險(xiǎn) + 企業(yè)年金��； 參考：《西南財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：根據(jù)中華人民共和國(guó)國(guó)家統(tǒng)計(jì)局公布的數(shù)據(jù),2000年,我國(guó)65歲及以上人口占總?cè)丝诘谋戎剡_(dá)到7%,此后逐漸遞增,并于2012年達(dá)到9.4%,老年撫養(yǎng)比也從2000年的9.9%上升到2012年的12.7%。這意味著我國(guó)在2000年左右便已進(jìn)入人口老齡化社會(huì),并且,老齡化程度不斷加劇。在此背景下,中國(guó)城鎮(zhèn)職工基本養(yǎng)老保險(xiǎn)個(gè)人賬戶空賬額2012年達(dá)到2.6萬億元,政府養(yǎng)老保障壓力不斷增大,社會(huì)各界開始積極探索解決之道。2012年以來,“以房養(yǎng)老”、“延遲退休”等話題再次引發(fā)社會(huì)熱議,但是,廣大民眾對(duì)此多持反對(duì)態(tài)度,短期內(nèi)難以達(dá)到減輕政府財(cái)政負(fù)擔(dān)的目的。借鑒國(guó)外應(yīng)對(duì)人口老齡化的經(jīng)驗(yàn),完善多支柱養(yǎng)老保障體系,大力發(fā)展企業(yè)年金市場(chǎng)將是重要的解決措施。 然而,中國(guó)企業(yè)年金市場(chǎng)起步較晚,1991年,我國(guó)國(guó)務(wù)院政策文件中才首次提到“企業(yè)補(bǔ)充養(yǎng)老保險(xiǎn)”,2004年,我國(guó)才真正開始建立起以信托模式為基礎(chǔ)的企業(yè)年金制度,中國(guó)企業(yè)年金市場(chǎng)發(fā)展還很不充分,尤其是中小企業(yè)年金市場(chǎng)發(fā)展嚴(yán)重不足,尚且難以起到補(bǔ)充養(yǎng)老的作用。但是,隨著社會(huì)保障壓力的不斷增大,企業(yè)年金已經(jīng)越來越受到社會(huì)各界的關(guān)注。2011年,“發(fā)展企業(yè)年金和職業(yè)年金”正式寫入了國(guó)家“十二五”規(guī)劃。2013年,“加快發(fā)展企業(yè)年金,構(gòu)建多層次社會(huì)保障體系”也寫入了中共十八屆三中全會(huì)決議。在此背景下,本文對(duì)中國(guó)企業(yè)年金市場(chǎng)發(fā)展?fàn)顩r進(jìn)行了多角度、系統(tǒng)性的分析。 第一章,導(dǎo)論,首先對(duì)本文選題的背景、目的和意義、國(guó)內(nèi)外已有研究狀況、本文的研究思路和研究框架、創(chuàng)新點(diǎn)與不足等給予了概括性的介紹,使讀者對(duì)本文有一個(gè)簡(jiǎn)單而清晰的全面了解, 第二章進(jìn)入研究正題,介紹了企業(yè)年金市場(chǎng)發(fā)展的理論基礎(chǔ),根據(jù)下文即將研究的內(nèi)容針對(duì)性地介紹了四種理論,包括：“多層次養(yǎng)老保障體系理論”、“福利多元主義理論”、“企業(yè)年金的人力資源管理激勵(lì)理論”和“養(yǎng)老資產(chǎn)的長(zhǎng)期資本化理論”,從不同的角度為下文的研究提供理論依據(jù)。 第三章開始對(duì)中國(guó)企業(yè)年金市場(chǎng)發(fā)展現(xiàn)狀進(jìn)行分析。在簡(jiǎn)單的發(fā)展歷程回顧之后,結(jié)合人力資源社會(huì)保障部基金監(jiān)督司及中國(guó)保監(jiān)會(huì)公布的最新數(shù)據(jù),對(duì)中國(guó)企業(yè)年金計(jì)劃建立的種類和數(shù)量,企業(yè)年金的行業(yè)、地域、企業(yè)和職工覆蓋范圍,企業(yè)年金的繳費(fèi)與領(lǐng)取制度,企業(yè)年金基金的積累規(guī)模、投資收益率、管理與運(yùn)營(yíng)模式等進(jìn)行了分析和介紹。 在現(xiàn)狀剖析的基礎(chǔ)上,本文第四章對(duì)中國(guó)企業(yè)年金市場(chǎng)發(fā)展過程中存在的問題進(jìn)行了分析。主要運(yùn)用了制度分析法和對(duì)比分析法,將國(guó)內(nèi)外相關(guān)數(shù)據(jù)、中國(guó)歷史發(fā)展前后數(shù)據(jù)做橫向和縱向的對(duì)比,揭示其中存在的問題,包括：中國(guó)集合年金計(jì)劃發(fā)展滯后、行業(yè)和地區(qū)發(fā)展不平衡、企業(yè)年金覆蓋率低、管理機(jī)構(gòu)無序競(jìng)爭(zhēng)、投資收益率波動(dòng)大等。 通過現(xiàn)狀和問題的分析,本文第五章開始深入挖掘產(chǎn)生問題的原因,即制約中國(guó)企業(yè)年金市場(chǎng)發(fā)展的因素,從多角度探析為什么中國(guó)企業(yè)年金市場(chǎng)發(fā)育不足的問題。以往學(xué)者多從制度層面和資本市場(chǎng)角度對(duì)制約因素進(jìn)行分析,本文則更多地結(jié)合中國(guó)市場(chǎng)經(jīng)濟(jì)的整體發(fā)展情況對(duì)制約因素進(jìn)行闡釋,力求在研究視角和數(shù)據(jù)運(yùn)用上有所創(chuàng)新。本文重點(diǎn)分析的制約因素包括：第一,制度因素。制度是不可忽略的根本,因此,本文仍從制度因素開始著手,重點(diǎn)分析了以往稅收政策及2014年新稅收政策對(duì)企業(yè)年金市場(chǎng)的影響、社會(huì)基本養(yǎng)老保險(xiǎn)費(fèi)率過高對(duì)中小企業(yè)年金繳費(fèi)能力的制約、受托人缺位和頂層設(shè)計(jì)缺陷對(duì)企業(yè)年金管理架構(gòu)和員工繳費(fèi)意愿的影響等。第二,產(chǎn)業(yè)結(jié)構(gòu)約束。結(jié)合中國(guó)當(dāng)前的產(chǎn)業(yè)結(jié)構(gòu)布局、企業(yè)及就業(yè)人員的產(chǎn)業(yè)構(gòu)成和行業(yè)分布、三次產(chǎn)業(yè)貢獻(xiàn)率、企業(yè)生存時(shí)間分布等數(shù)據(jù),本文重點(diǎn)分析了中國(guó)產(chǎn)業(yè)結(jié)構(gòu)與企業(yè)年金市場(chǎng)的內(nèi)在聯(lián)系,這也是本文在研究視角上所做的重要?jiǎng)?chuàng)新嘗試。第三,收入分配約束�；谖覈�(guó)收入分配失衡的客觀現(xiàn)實(shí),論文首先對(duì)各行業(yè)就業(yè)人員平均工資進(jìn)行對(duì)比,并進(jìn)一步與國(guó)外就業(yè)人員工資水平進(jìn)行對(duì)比,總結(jié)得出收入分配失衡對(duì)企業(yè)年金稅收政策的影響及對(duì)低收入職工企業(yè)年金需求的影響,最終對(duì)中國(guó)企業(yè)年金市場(chǎng)的發(fā)展形成制約。第四,市場(chǎng)支持條件約束。我國(guó)資本市場(chǎng)發(fā)育尚不完善,不僅導(dǎo)致企業(yè)年金基金投資結(jié)構(gòu)不合理,更是企業(yè)年金基金投資收益率波動(dòng)大的重要原因。第五,文化約束。本文主要從中國(guó)傳統(tǒng)家庭養(yǎng)老文化和中小企業(yè)文化角度闡述了文化背景對(duì)我國(guó)企業(yè)年金市場(chǎng)發(fā)展的制約。 最后,本文第六章針對(duì)上述制約因素提出了相關(guān)改進(jìn)建議,主要包括：加快制度完善、優(yōu)化產(chǎn)業(yè)結(jié)構(gòu)、完善收入分配體系、改進(jìn)市場(chǎng)支持條件、推進(jìn)文化建設(shè)等。 但是,中國(guó)企業(yè)年金市場(chǎng)發(fā)育不足是由多方面原因造成的,本文的分析還不足以完全說明問題。并且,文章中大部分判斷都是基于國(guó)內(nèi)外相關(guān)數(shù)據(jù)的對(duì)比得出,僅僅是直觀意義上的判斷,缺少嚴(yán)密的實(shí)證模型論證。基本養(yǎng)老保險(xiǎn)費(fèi)率和企業(yè)年金繳費(fèi)之間,什么樣的比例才是最合適的?2014年企業(yè)年金新稅收政策的市場(chǎng)反應(yīng)和實(shí)施效果又將如何?諸多問題在今后的研究工作中還需要更深入的探索。
[Abstract]:According to the data published by the National Bureau of statistics of People's Republic of China, in 2000, the proportion of the population aged 65 and above in China accounted for 7%, and then gradually increased, and reached 9.4% in 2012, and the elderly dependency ratio increased from 9.9% in 2000 to 12.7%. in 2012, which means that our country has entered a population aging society in 2000 or so. In this context, in this context, the amount of private accounts of the basic pension insurance in China's urban workers reached 2 trillion and 600 billion yuan in 2012, the pressure on the government's old-age security increased, and the social circles began to actively explore the solution for.2012 years. It is difficult to reduce the financial burden of the government in the short term. It is an important solution to learn from the experience of the aging of the population abroad, to improve the multi pillar old-age security system and to develop the enterprise annuity market.
However, the Chinese enterprise annuity market started relatively late. In 1991, the State Council policy documents mentioned "enterprise supplementary pension insurance" for the first time. In 2004, China really started to establish an enterprise annuity system based on trust model. The development of Chinese enterprise annuity market is still very inadequate, especially the development of the annuity market of small and medium-sized enterprises. However, with the increase of social security pressure, the enterprise annuity has been paid more and more attention to.2011 years. "The development of enterprise annuity and occupational annuity" is formally written to the national "12th Five-Year" plan for.2013, "to speed up the development of enterprise annuity and to construct a multi-level society." In this context, this paper makes a systematic analysis of the development of Chinese enterprise annuity market in this context.
The first chapter, introduction, first gives a general introduction to the background, purpose and significance of this topic, the existing research situation at home and abroad, the research ideas and research framework, and the innovation points and shortcomings, so that the readers have a simple and clear and comprehensive understanding of this article.
The second chapter introduces the theoretical basis of the development of the enterprise annuity market, and introduces four theories according to the content that will be studied below, including the theory of "multi-level pension system", "theory of welfare pluralism", "incentive theory of human resources management of enterprise annuity" and "the length of pension assets." The theory of "capitalization" provides a theoretical basis for the following research from different angles.
The third chapter begins with the analysis of the current status of the Chinese enterprise annuity market. After a brief review of the development process, it combines the latest data published by the Ministry of human resources and social security supervision department and the China Insurance Regulatory Commission, the type and quantity of the Chinese enterprise annuity plan, the industry, region, enterprise and employee coverage of the enterprise annuity. This paper analyzes and introduces the system of payment and collection of enterprise annuity, the accumulation scale of enterprise annuity fund, the rate of return on investment, management and operation mode.
On the basis of the analysis of the present situation, the fourth chapter of this paper analyzes the problems in the development of Chinese enterprise annuity market. It mainly uses the system analysis method and comparative analysis method to make a horizontal and vertical comparison between the relevant data at home and abroad and the data of the development of China's history, and reveal the existing problems, including the collection of China. The annuity plan is lagging behind, the development of industries and regions is unbalanced, the coverage rate of enterprise annuity is low, the management organizations are disorderly competition, and the rate of return on investment is fluctuating.
Through the analysis of the present situation and the problems, the fifth chapter of this article begins to dig out the reasons for the problem, that is, the factors that restrict the development of the Chinese enterprise annuity market, and analyze the problems of the lack of the development of the Chinese enterprise annuity market from many angles. The restrictive factors are explained in the light of the overall development of China's market economy, so as to make some innovations in the perspective of research and the application of data. The key factors of this paper are as follows: first, institutional factors. The system is the fundamental basis. Therefore, this article starts from the factors of the system, and focuses on the analysis of the past tax administration. The policy and the influence of the new tax policy on the enterprise annuity market in 2014, the restriction of the high social endowment insurance premium on the pension payment capacity of the small and medium enterprises, the influence of the vacancy of the trustee and the top design defects on the enterprise annuity management structure and the employee's payment will. Second, the industrial structure constraint. The industrial composition and industry distribution of enterprises and employment personnel, the three industrial contribution rate, the distribution of enterprise survival time and other data, this article focuses on the analysis of the internal relations between China's industrial structure and the enterprise annuity market. This is also an important trial of innovation done in the research perspective. Third, income distribution constraints. Based on the distribution of income in China Imbalanced objective reality, the paper first compares the average wage of the employment personnel in various industries, and compares it with the wage level of the foreign workers, and concludes that the influence of the imbalance of income distribution on the tax policy of the enterprise annuity and the annuity demand of the low income employees, and finally to the development of the Chinese enterprise annuity market. Formation constraints. Fourth, market support conditions constraints. The development of China's capital market is not perfect, not only leads to the irrational investment structure of the enterprise annuity fund, but also an important reason for the large fluctuation of the investment return rate of the enterprise annuity fund. Fifth, cultural constraints. This article mainly from the traditional Chinese family pension culture and the small and medium enterprise culture angle. Cultural background restricts the development of China's enterprise annuity market.
Finally, the sixth chapter put forward some suggestions on the above constraints, including speeding up the system improvement, optimizing the industrial structure, improving the income distribution system, improving the market support conditions, and promoting cultural construction.
However, the shortage of Chinese enterprise annuity market is caused by many reasons. The analysis of this paper is not enough to fully explain the problem. And most of the judgments in this article are based on the comparison of relevant data at home and abroad. It is only a judgment in the sense of intuition and lack of strict demonstration of empirical model. What proportion is the most appropriate proportion between the contributions of the occupational pension, and how will the market reaction and effect of the new tax policy on the enterprise annuity in 2014 be? Many problems need to be further explored in the future research work.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F842.67

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