本文選題：企業(yè)年金 + 參與主體�。� 參考：《山東財經大學》2015年碩士論文

【摘要】：企業(yè)年金是發(fā)達國家應對老齡化、構建多層次養(yǎng)老保險體系的重要支柱,其作為我國養(yǎng)老保障體系的第二支柱,在我國老齡化加速,“未富先老”的人口背景下已成為必然選擇。對企業(yè)年金制度的研究與探討,有助于完善我國養(yǎng)老保障體制、促進我國國民經濟又好又快發(fā)展和全面構建小康社會具有十分重要的作用和現(xiàn)實意義。本文旨在通過對企業(yè)年金的研究,探索這一社會補充養(yǎng)老保障制度在我國的發(fā)展現(xiàn)狀,從而找到企業(yè)年金制度發(fā)展過程中存在的問題,并試圖通過與國外企業(yè)年金制度的比較找到適合我國當前國情的企業(yè)年金發(fā)展策略。本文采用管理學、經濟學、社會學等學科基本原理,結合定性分析與定量分析以及宏觀與微觀的視角開展理論與實證研究,對企業(yè)年金涉及的多方參與主體進行綜合的分析與研究。全文共分為五章,第一章介紹了本研究的選題背景及意義,通過文獻查閱法整理了大量文獻研究材料,將國內外研究熱點問題進行了分類比較,總結出企業(yè)年金政策設計、稅收優(yōu)惠及發(fā)展動力等方面的研究成果,并對其存在的問題和可借鑒之處進行了評價,從而為本文的研究明確了方向,試圖找到我國企業(yè)年金制度發(fā)展的動力之源。第二章闡述了企業(yè)年金相關的理論基礎知識,通過對建立企業(yè)年金的理論依據(jù)的認知,理解企業(yè)年金制度的定位,從而更好的理解企業(yè)年金的含義,為后續(xù)研究的深入打下堅實的理論基礎。第三章內容是本研究的核心部分,通過梳理國內企業(yè)年金制度發(fā)展的歷史趨勢,了解企業(yè)年金制度在我國的發(fā)展過程,結合我國當下的企業(yè)年金制度運營現(xiàn)狀,對企業(yè)年金計劃在我國的現(xiàn)實地位給予客觀評價并找到發(fā)展中的問題所在。通過定性與定量的比較分析,找到政府、企業(yè)、年金運營機構和員工這四大參與主體在企業(yè)年金發(fā)展過程中分別存在的問題,為下一章節(jié)開展國外企業(yè)年金制度的經驗借鑒明確了角色定位。第四章內容介紹了國際上企業(yè)年金發(fā)展較成熟國家的制度設計概況,列舉了美國、澳大利亞、日本等國的政策導向及稅收優(yōu)惠策略,通過不同模式的對比找到適合我國企業(yè)年金制度發(fā)展的可借鑒之處,為最終提出優(yōu)化我國企業(yè)年金發(fā)展的策略提供智力支持。第五章為政策建議,針對第三章列舉的我國年金存在問題找到發(fā)展障礙成因,并結合第四章國外年金發(fā)展經驗分別就政府層面、金融機構層面和企業(yè)及員工層面提出優(yōu)化路徑選擇,最終找到我國企業(yè)年金發(fā)展的動力之源。
[Abstract]:The enterprise annuity is an important pillar for the developed countries to cope with the aging and the construction of the multi-level old-age insurance system. As the second pillar of the old-age security system in our country, it has become the inevitable choice under the background of the aging population in our country. The research and Discussion on the enterprise annuity system will help to improve the old-age security in our country. It is of great importance and practical significance to promote the good and fast development of our national economy and to build a well-off society in an all-round way. The purpose of this paper is to find out the existing problems in the development of the enterprise annuity system through the study of the enterprise annuity and to find out the existing problems in the development of the enterprise annuity system, and try to find out the problems in the development of the pension system. By comparing with the foreign enterprise annuity system, we find an enterprise annuity development strategy suitable for the current national conditions of our country. This article adopts the basic principles of management science, economics, sociology and other disciplines, combining qualitative analysis and quantitative analysis as well as macro and micro perspectives to carry out theoretical and empirical research on the multi-party participation subject involved in the enterprise annuity. The full text is divided into five chapters. The full text is divided into five chapters. The first chapter introduces the background and significance of this study. Through the literature review, it collated a large number of literature research materials, classified and compared the hot issues at home and abroad, and summarized the research results of the enterprise annuity policy design, tax preference and development motivation, etc. In the second chapter, the theoretical foundation of the enterprise annuity is explained, and the position of the enterprise annuity system is understood through the cognition of the theoretical basis for the establishment of the enterprise annuity. In order to understand the meaning of enterprise annuity better and lay a solid theoretical foundation for further research, the third chapter is the core part of this study. Through combing the historical trend of the development of the domestic enterprise annuity system, understanding the development process of the enterprise annuity system in our country, and combining the current operation status of the enterprise annuity system in our country, It gives an objective evaluation of the real status of the enterprise annuity plan in China and finds the problem in the development. Through the qualitative and quantitative analysis, we find out the problems in the development process of the four major participants of the government, enterprises, annuity operating institutions and employees in the process of the enterprise annuity development, and carry out the foreign enterprise annuity system for the next chapter. The fourth chapter introduces the general situation of the system design of the international enterprise annuity in developing more mature countries, lists the policy orientation and tax preferential strategies of the United States, Australia, Japan and other countries. Through the comparison of different models, it finds the reference points suitable for the development of China's enterprise annuity system. Finally, it provides intellectual support for the strategy to optimize the development of China's enterprise annuity. The fifth chapter is the policy proposal. In view of the existing problems of the annuity listed in the third chapter, we find the cause of the development obstacles, and combine the fourth chapters of the foreign annuity development experience to optimize the path selection on the level of government, the financial institutions and the enterprise and staff. Finally, we can find the source of the motive force of the development of the annuity in our country.
【學位授予單位】：山東財經大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F842.6

【參考文獻】

相關期刊論文 前1條

1 李娟;;企業(yè)年金運作模式的國際比較及我國的選擇[J];市場論壇;2006年11期

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本文編號：2003158