本文選題：企業(yè)年金　切入點：企業(yè)年金的吸引力　出處：《天津財經(jīng)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：企業(yè)年金作為我國養(yǎng)老保障的第二支柱,對于提高勞動者退休后生活待遇具有難以替代的作用。然而,盡管國家一再強調(diào)要大力發(fā)展企業(yè)年金,鼓勵和支持企業(yè)建立企業(yè)補充養(yǎng)老保險制度,但截止當(dāng)前我國的企業(yè)年金整體發(fā)展情況仍不樂觀,企業(yè)年金替代率在整個養(yǎng)老保險構(gòu)成中與發(fā)達國家的這一水平相去甚遠。由此可見,無論是從國家對個人養(yǎng)老保險的補充角度還是從企業(yè)的薪酬福利計劃的視角,企業(yè)年金都缺乏其制度自身應(yīng)有的吸引力。因此,應(yīng)從政府、企業(yè)以及員工三方面對阻礙企業(yè)年金發(fā)展的因素進行全方位分析。針對現(xiàn)實存在的問題,在借鑒發(fā)達國家成功經(jīng)驗基礎(chǔ)上,根據(jù)我國現(xiàn)實國情提出對策性的建議。這既包括政府進一步通過扶持鼓勵政策等方式吸引企業(yè)規(guī)范建立企業(yè)年金制度,也包括企業(yè)應(yīng)如何制定科學(xué)有效的企業(yè)年金方案激勵員工加入,提高個人對企業(yè)年金的歡迎程度。以社會保障和人力資源管理兩們學(xué)科不同的視角,綜合研究如何提升企業(yè)年金制度的吸引力。 本文首先對企業(yè)建立年金制度動因進行分析。闡述建立企業(yè)年金對完善我國養(yǎng)老保險體系,健全我國社會保障制度的重要意義。同時分析在企業(yè)層面建立企業(yè)年金制度對于企業(yè)人力資源管理的積極作用,其次,簡單介紹國外典型發(fā)達國家企業(yè)年金制度建立與改革情況。從美國、英國、日本三個國家的企業(yè)年金制度沿革中汲取寶貴經(jīng)驗。再次,簡述我國當(dāng)前企業(yè)年金發(fā)展現(xiàn)狀。簡述中國企業(yè)年金制度建設(shè)沿革,分析當(dāng)前國內(nèi)企業(yè)在建立企業(yè)年金過程中普遍出現(xiàn)的問題,并探討大多企業(yè)尚未建立企業(yè)年金制度的原因。最后,針對當(dāng)前我國建立企業(yè)年金動力不足現(xiàn)狀,從政府、企業(yè)、個人三方面尋求破解當(dāng)前困境的方法。通過強化政府扶持力度、提高企業(yè)年金計劃激勵效應(yīng),消除員工對年金排斥心理等方式,綜合提高企業(yè)年金的制度吸引力。
[Abstract]:The enterprise annuity is the second pillar of old-age security in China, has played an irreplaceable role in improving employee retirement benefits. However, although the state has repeatedly stressed the need to vigorously develop the enterprise annuity, encourage and support enterprises to establish supplementary pension insurance system, but the overall development of the cut-off current of China's enterprise annuity business is still not optimistic. Annuity replacement rate in the endowment insurance in developed countries and the level of far. Thus, whether it is from the angle of state of personal pension insurance or compensation benefit plan from the enterprise perspective, the enterprise annuity is the lack of the system itself should be attractive. Therefore, the government should, all-round analysis of factors hinder the development of enterprise annuity enterprises and three employees. According to the existing problems, on the basis of the successful experience of developed countries, root According to the proposed countermeasures the reality of China. This includes not only the government to further support to encourage policies to attract enterprises to standardize the establishment of enterprise annuity system, enterprises should also include how to make scientific and effective enterprise annuity plan to motivate employees to join, welcome to improve the degree of individual enterprise annuity. On social security and human resource management two subject different perspective, comprehensive research on how to improve the enterprise annuity system is attractive.
This paper first analyzes the cause of the establishment of enterprise annuity system. Expounds the establishment of enterprise annuity to improve old-age insurance system in China. The significance of improving the social security system of our country. At the same time analysis at the corporate level, the establishment of enterprise annuity system plays a positive role in the enterprise human resources management, secondly, establishment and reform of brief introduction of typical foreign enterprises in developed countries annuity system. From the United States, Britain, gain valuable experience of enterprise annuity system of Japan in three countries. Again, the current situation of the development of enterprise annuity. Chinese enterprise annuity system evolution, analysis of the current domestic enterprises generally appear in the process of establishing enterprise annuity issues, and yet the establishment of enterprise annuity system study of most enterprises. Finally, in view of the current status of the establishment of China's pension, lack of power enterprise from the government, enterprises, individual three party It seeks to solve the current dilemma by enhancing government support, improving the incentive effect of enterprise annuity plan, eliminating employees' psychological exclusion and so on, and comprehensively improving the institutional attractiveness of occupational pension system.

【學(xué)位授予單位】：天津財經(jīng)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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本文編號：1570913