【摘要】：社會保障水平反映了一個國家公民的基本生活水平,養(yǎng)老體系作為和每個公民息息相關(guān)的基本社會保障之一,是政府和社會各界都極為關(guān)注的一項民生問題。然而我國面臨著人口紅利的逐步消失、社會老齡化的雙重壓力,公民養(yǎng)老問題成為越來越突出。因此,如何緩解國家愈發(fā)沉重的養(yǎng)老負擔(dān),且能夠增加員工退休后的經(jīng)濟收入,成為國內(nèi)外學(xué)者研究的課題。而企業(yè)年金作為養(yǎng)老體系第二支柱,對解決以上現(xiàn)實問題有重要影響和意義。 本文首先闡述了企業(yè)年金計劃的國內(nèi)外現(xiàn)狀、國內(nèi)外企業(yè)年金的的產(chǎn)生與發(fā)展和實施企業(yè)年金計劃的理論基礎(chǔ)；其次,分別從企業(yè)年金的法律實施模式、籌資模式、給付模式和企業(yè)年金的管理模式四個角度,對企業(yè)年金計劃模式進行了較為深入的分類分析。然后,通過對我國企業(yè)年金計劃發(fā)展現(xiàn)狀的分析和國外企業(yè)年金制度對我國的啟示,從企業(yè)年金的法律實施模式、籌資模式、給付模式和管理模式四個角度提出了我國企業(yè)年金計劃模式應(yīng)如何選擇。最后,以A公司的企業(yè)年金制度為研究對象,利用上文的研究結(jié)果對其企業(yè)年金制度進行分析,并在此基礎(chǔ)上提出了改進建議。本文通過對企業(yè)年金計劃模式進行比較研究,提出了我國企業(yè)年金計劃模式選擇的建議,并根據(jù)研究結(jié)果作了實證研究,為其他企業(yè)的企業(yè)年金計劃模式的選擇和構(gòu)建提供了思路和借鑒。
[Abstract]:The level of social security reflects the basic living standard of the citizens of a country. As one of the basic social security which is closely related to every citizen, the pension system is an issue of people's livelihood that the government and all walks of life pay great attention to. However, our country is facing the gradual disappearance of the demographic dividend, the double pressure of the aging society, the citizen pension problem becomes more and more prominent. Therefore, how to alleviate the heavy burden of old-age support and increase the economic income of employees after retirement has become the subject of research by scholars at home and abroad. Enterprise annuity, as the second pillar of pension system, has important influence and significance to solve the above practical problems. Firstly, this paper expounds the present situation at home and abroad of enterprise annuity plan at home and abroad, the emergence and development of domestic and foreign enterprise annuity, and the theoretical foundation of implementing enterprise annuity plan. Secondly, from the aspects of law enforcement mode, fund-raising mode, payment mode and management mode of enterprise annuity, this paper makes a deep classification and analysis of the enterprise annuity plan model. Then, through the analysis of the current situation of the development of the enterprise annuity plan in our country and the enlightenment of the foreign enterprise annuity system to our country, from the legal enforcement mode and the financing mode of the enterprise annuity, This paper puts forward how to choose the enterprise annuity plan model in China from four aspects: the payment mode and the management mode. Finally, taking the enterprise annuity system of Company A as the research object, this paper analyzes the occupational pension system of Company A by using the above research results, and puts forward some suggestions for improvement on this basis. Based on the comparative study of the occupational pension plan model, this paper puts forward some suggestions on the choice of the occupational pension plan model in China, and makes an empirical study according to the results of the study. It provides ideas and reference for the choice and construction of enterprise annuity plan model in other enterprises.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F842.6

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