本文關(guān)鍵詞：老齡化加劇背景下我國企業(yè)年金制度研究　出處：《廣西大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 人口老齡化 企業(yè)年金 制度建設(shè)

【摘要】：目前,世界各國都在努力推進(jìn)把單支柱的社會養(yǎng)老保障體系向多支柱發(fā)展,而企業(yè)年金制度作為建設(shè)我國多層次養(yǎng)老保障體系的第二大支柱,一直沒有發(fā)揮其應(yīng)有的作用。企業(yè)年金制度對提高企業(yè)凝聚力、推動金融深化、繁榮資本市場和緩解國民養(yǎng)老壓力等方面都有著重大的積極意義。論文以我國人口老齡化程度日益深化這一背景為出發(fā)點(diǎn),在參考國外發(fā)達(dá)國家或地區(qū)的企業(yè)年金制度建設(shè)成熟經(jīng)驗(yàn)上,對我國的企業(yè)年金制度展開了較為全面的研究探討。目前,我國基本養(yǎng)老保險(xiǎn)個(gè)人賬戶“空賬”問題越發(fā)嚴(yán)重,額度還有不斷擴(kuò)大的趨勢,只有通過完善發(fā)展我國企業(yè)年金制度的建設(shè),才可以有效地解決基本養(yǎng)老保險(xiǎn)的“空賬”問題,以緩解人口老齡化對我國經(jīng)濟(jì)社會發(fā)展所帶來的不利影響。論文由四章組成：第一章為導(dǎo)論部分,主要包括選題背景、研究意義及目的、國內(nèi)外研究現(xiàn)狀綜述、研究內(nèi)容、研究方法、創(chuàng)新之處不足與努力方向等；第二章詳細(xì)地介紹我國人口老齡化現(xiàn)狀及企業(yè)年金發(fā)展的歷史與現(xiàn)狀,并在此基礎(chǔ)上分析了我國老齡化背景下,發(fā)展企業(yè)年金制度具有可以提升企業(yè)的競爭力和凝聚力、推動金融深化、促進(jìn)金融市場繁榮、緩解基本養(yǎng)老保險(xiǎn)壓力等重大意義；第三章介紹了國外一些國家或地區(qū)的企業(yè)年金發(fā)展?fàn)顩r,主要包括：美國的401(K)計(jì)劃的特點(diǎn)和不足之處,日本企業(yè)年金的類型、特點(diǎn)和存在的問題,香港強(qiáng)積金計(jì)劃的特點(diǎn)和對大陸?zhàn)B老保障制度的借鑒意義；第四章從中小企業(yè)、法律法規(guī)和監(jiān)管機(jī)制等方面提出了比較符合我國國情的解決方案,為我國的企業(yè)年金制度在以后能夠得到更好地發(fā)展提供一些政策建議。
[Abstract]:At present, all countries in the world are working hard to promote the development of single pillar social security system to multiple pillars, and the enterprise annuity system has not played its due role as the second pillar of building our multi-level old-age security system. The enterprise annuity system has great positive significance for improving enterprise cohesiveness, promoting financial deepening, prospering capital market and relieving the pressure of national endowment. Taking the background of deepening aging of population in China as the starting point, and referring to the mature experience of the construction of enterprise annuity system in developed countries or regions, this paper makes a comprehensive research on the occupational pension system in China. At present, China's basic old-age insurance personal "empty account" of more serious problems, the amount is still growing trend, only by improving the construction and development of China's enterprise annuity system, it can effectively solve the basic old-age insurance for the "empty account", in order to alleviate the adverse effects of population aging on China's economy social development. This thesis consists of four chapters: the first chapter is the introduction, including research background, significance and purpose, domestic and foreign research review, research contents, research methods, innovation and lack of direction; the second chapter introduces the history and status quo of the development of China's aging population situation and enterprise annuity, and then based on the analysis of the background of aging in China, the development of enterprise annuity system can enhance the competitiveness of enterprises and cohesion, promote financial deepening and promoting financial market prosperity, alleviate the pressure of basic pension insurance and other major significance; the third chapter introduces the development of enterprise annuity, some foreign countries or regions including: (401 of the United States K) program features and shortcomings of the types, characteristics and problems of Japanese enterprise annuity, Hongkong MPF and keep on the mainland The significance of the old security system is drawn. The fourth chapter puts forward some solutions that are in line with our national conditions from the aspects of SMEs, laws and regulations, and regulatory mechanisms, so as to provide some policy recommendations for our enterprise annuity system to get better development in the future.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F272.92;C924.24

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本文編號：1340666