【摘要】：隨著人口老齡化程度不斷加深,世界上許多國(guó)家的基本養(yǎng)老保險(xiǎn)制度步履維艱,養(yǎng)老保障危機(jī)頻發(fā),各個(gè)國(guó)家開(kāi)始對(duì)現(xiàn)行的養(yǎng)老保險(xiǎn)政策進(jìn)行反思,陸續(xù)提出解決措施及設(shè)想,企業(yè)年金制度應(yīng)運(yùn)而生。近年來(lái),我國(guó)企業(yè)年金市場(chǎng)發(fā)展規(guī)模不斷增大,但在多支柱養(yǎng)老保障體系中,出現(xiàn)第一支柱一支獨(dú)大的局面,企業(yè)年金制度發(fā)揮的養(yǎng)老替代作用較小,潛力有待開(kāi)發(fā)。本文以企業(yè)年金市場(chǎng)的價(jià)值鏈活動(dòng)為主線,從企業(yè)年金市場(chǎng)價(jià)值鏈相關(guān)概念界定,企業(yè)年金市場(chǎng)價(jià)值鏈的發(fā)展現(xiàn)狀及存在問(wèn)題和構(gòu)建完善的企業(yè)年金市場(chǎng)價(jià)值鏈體系三部分進(jìn)行闡述。首先,本文結(jié)合對(duì)企業(yè)年金市場(chǎng)以及價(jià)值鏈的研究與了解,對(duì)企業(yè)年金市場(chǎng)價(jià)值鏈進(jìn)行概念界定與解釋。運(yùn)用養(yǎng)老保障三支柱理論、利益相關(guān)者理論、委托代理理論,闡明實(shí)現(xiàn)企業(yè)年金市場(chǎng)價(jià)值鏈有序運(yùn)行的理論依據(jù)。三個(gè)理論強(qiáng)調(diào)了養(yǎng)老保障三支柱均衡發(fā)展的重要性,清晰了企業(yè)年金制度作為養(yǎng)老保障第二支柱的功能定位,對(duì)提高企業(yè)年金基金的養(yǎng)老保障替代率提供了理論基礎(chǔ)。其次,依據(jù)企業(yè)年金市場(chǎng)價(jià)值鏈從無(wú)到有、從自發(fā)價(jià)值鏈向自覺(jué)價(jià)值鏈轉(zhuǎn)化的價(jià)值鏈初步形成的現(xiàn)狀,對(duì)企業(yè)年金市場(chǎng)價(jià)值鏈的運(yùn)行模式和運(yùn)行效果進(jìn)行分析,發(fā)現(xiàn)目前發(fā)展過(guò)程中存在受托主體空殼化,委托人與受托人之間、受托人與各運(yùn)營(yíng)機(jī)構(gòu)之間存在雙層的委托代理風(fēng)險(xiǎn)以及監(jiān)管體系不完善等問(wèn)題。最后,本文從實(shí)現(xiàn)企業(yè)年金市場(chǎng)價(jià)值鏈保值和增值兩個(gè)層面,提出構(gòu)建閉環(huán)的企業(yè)年金市場(chǎng)價(jià)值鏈的價(jià)值增值模式、構(gòu)建基于信托疊加效應(yīng)模型的價(jià)值創(chuàng)造模式,并從營(yíng)造良好的法律環(huán)境,實(shí)施積極有效的稅收政策,加強(qiáng)監(jiān)管等層面完善年金市場(chǎng)價(jià)值鏈體系,并提出政策建議。實(shí)現(xiàn)企業(yè)年金市場(chǎng)價(jià)值鏈的健康發(fā)展,最重要的是要實(shí)現(xiàn)價(jià)值鏈、文化鏈與風(fēng)險(xiǎn)鏈的穩(wěn)定發(fā)展。
[Abstract]:With the deepening of the aging of the population, the basic old-age insurance system in many countries in the world is struggling, and the old-age security crisis occurs frequently. Each country begins to reflect on the current pension insurance policies, and puts forward the solutions and assumptions one after another. Enterprise annuity system arises at the historic moment. In recent years, the scale of the development of the enterprise pension market in our country has been increasing, but in the multi-pillar pension security system, there is a situation that the first pillar is the only one, and the enterprise pension system plays a relatively small role in replacing the aged, and the potential remains to be exploited. This article takes the enterprise annuity market value chain activity as the main line, defines from the enterprise annuity market value chain related concept, The development status and existing problems of enterprise annuity market value chain and the construction of perfect enterprise annuity market value chain system are expounded in three parts. First of all, this paper defines and explains the value chain of enterprise annuity market based on the research and understanding of the enterprise annuity market and the value chain. By using the theory of three pillars of old-age security, stakeholder theory and principal-agent theory, the theoretical basis for realizing the orderly operation of the value chain of enterprise annuity market is expounded. The three theories emphasize the importance of balanced development of the three pillars of old-age security, clarify the functional orientation of enterprise pension system as the second pillar of old-age security, and provide a theoretical basis for improving the replacement rate of old-age security for enterprise pension funds. Secondly, according to the current situation that the value chain of enterprise annuity market is formed from scratch and from spontaneous value chain to self-conscious value chain, this paper analyzes the operation mode and operation effect of enterprise annuity market value chain. It is found that there are some problems in the process of development, such as the emptiness of the trustee, the double level principal-agent risk between the trustor and the trustee, and the imperfect supervision system. Finally, this paper puts forward the value increment model of the closed-loop enterprise annuity market value chain and the value creation model based on the trust superposition effect model from two aspects of realizing the maintenance and increment of the enterprise annuity market value chain. From the aspects of creating a good legal environment, implementing positive and effective tax policies, strengthening supervision and so on, perfecting the annuity market value chain system, and putting forward some policy suggestions. To realize the healthy development of enterprise annuity market value chain, the most important thing is to realize the stable development of value chain, culture chain and risk chain.
【學(xué)位授予單位】：青島大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F842.6

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