本文選題：和諧社會(huì)　切入點(diǎn)：強(qiáng)制性企業(yè)年金　出處：《河北師范大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：社會(huì)和諧是中國特色社會(huì)主義的本質(zhì)屬性，也是我們集中全黨全民族的智慧和力量、全面推進(jìn)中國特色社會(huì)主義事業(yè)的重要保證，社會(huì)保障是建設(shè)和諧社會(huì)的主要構(gòu)成內(nèi)容。社會(huì)保障指的是國家與社會(huì)基于法律的規(guī)定配置與重新配置國民收入，對(duì)民眾尤其是那些生活存在困境的民眾的生存權(quán)益提供基本保障的社會(huì)機(jī)制，主要是促進(jìn)社會(huì)平穩(wěn)，使得社會(huì)分配更為公正合理。 20世紀(jì)80年代以后，我國的人口老齡化現(xiàn)象日益嚴(yán)重，政府在應(yīng)對(duì)養(yǎng)老問題時(shí)出現(xiàn)了前所未有的財(cái)政危機(jī)，近些年的養(yǎng)老金空帳問題也愈演愈烈，為了保障老年人生活水平，同時(shí)又能減輕國家養(yǎng)老保障負(fù)擔(dān)，世界銀行在1994年提出了養(yǎng)老金制度發(fā)展的多支柱模式，即養(yǎng)老保險(xiǎn)制度應(yīng)由國家主辦的基本養(yǎng)老保險(xiǎn)、企業(yè)建立的企業(yè)年金、個(gè)人儲(chǔ)蓄性養(yǎng)老保險(xiǎn)三大支柱組成。然而我國的企業(yè)年金市場(chǎng)雖在近些年發(fā)展迅速，但整體發(fā)展緩慢，企業(yè)年金覆蓋率和替代率較低，我國的養(yǎng)老模式和理想的三支柱養(yǎng)老模式相去甚遠(yuǎn)。因此，在國家建立基本養(yǎng)老保險(xiǎn)制度的同時(shí)，大力開展強(qiáng)制性企業(yè)年金,對(duì)于推進(jìn)和諧社會(huì)建設(shè)具有重要意義。 推行強(qiáng)制性企業(yè)年金制度，有利于吸引和留住優(yōu)秀人才，有利于獲取更大收益，也是全面建設(shè)小康社會(huì)的必然要求，可以有效減小社會(huì)不公平的負(fù)面影響，減少政府的財(cái)政負(fù)擔(dān)�？傮w來看，我國企業(yè)年金制度的發(fā)展歷程較短，還不成熟，存在著覆蓋面較低、發(fā)展結(jié)構(gòu)失衡、替代率不高等方面不足�；诖�，筆者運(yùn)用訪談法、文獻(xiàn)資料研究法、比較法等對(duì)我國開展強(qiáng)制性企業(yè)年金制度的現(xiàn)狀進(jìn)行了了解，對(duì)我國開展強(qiáng)制性企業(yè)年金制度的可行性進(jìn)行了探討，并提出了具有操作性的建議。 從我國企業(yè)年金制度的發(fā)展歷程來看，國家是支持發(fā)展企業(yè)年金的。從整個(gè)發(fā)展過程來看，我國企業(yè)年金發(fā)展起步較晚，我國城鎮(zhèn)職工養(yǎng)老保險(xiǎn)體系正在積極完善中。從我國企業(yè)年金市場(chǎng)的現(xiàn)狀分析來看，，近年來，企業(yè)年金取得了較好的發(fā)展，但也存在覆蓋面較低、發(fā)展結(jié)構(gòu)失衡，替代率不高等問題。 和諧社會(huì)背景下，推進(jìn)強(qiáng)制性企業(yè)年金制度，要注意采取切實(shí)有效的措施，不斷加快企業(yè)實(shí)施強(qiáng)制性企業(yè)年金制度的相關(guān)立法，用制度來規(guī)范強(qiáng)制性企業(yè)年金制度；要注意加大推進(jìn)強(qiáng)制性企業(yè)年金制度的宣傳力度，同時(shí)加強(qiáng)稅收優(yōu)惠政策的研究制定；要完善我國強(qiáng)制性企業(yè)年金基金的投資管理制度，做到控制和防范潛在風(fēng)險(xiǎn)，實(shí)現(xiàn)強(qiáng)制性企業(yè)年金基金保值增值，開發(fā)多樣化的強(qiáng)制性企業(yè)年金投資產(chǎn)品，建立適合我國實(shí)際的年金投資方案，實(shí)現(xiàn)公平和效率的結(jié)合，注意提高企業(yè)年金基金投資運(yùn)營的風(fēng)險(xiǎn)管理水平；要注意完善我國強(qiáng)制性企業(yè)年金制度的監(jiān)督管理體制，做到加強(qiáng)依法監(jiān)督，明確主體，建立統(tǒng)一協(xié)調(diào)的監(jiān)管機(jī)制，強(qiáng)化社會(huì)中介機(jī)構(gòu)的外部監(jiān)督機(jī)制，加強(qiáng)對(duì)強(qiáng)制性企業(yè)年金制度的社會(huì)監(jiān)督，加強(qiáng)對(duì)年金廣告進(jìn)行特別監(jiān)管；要建立起信息披露機(jī)制和風(fēng)險(xiǎn)補(bǔ)償機(jī)制，具體來說，要建立起信息披露機(jī)制，完善法律約束機(jī)制、建立風(fēng)險(xiǎn)補(bǔ)償機(jī)制；要注意借鑒和吸收其他國家和地區(qū)的成熟模式，特別要注意借鑒好我國香港地區(qū)、澳大利亞的強(qiáng)積金和超級(jí)年金計(jì)劃，盡快完善我國三支柱養(yǎng)老模式，切實(shí)轉(zhuǎn)變經(jīng)濟(jì)發(fā)展模式。
[Abstract]:Social harmony is the essential attribute of socialism with Chinese characteristics is China, we focus our whole nation's wisdom and strength, an important guarantee to promote China characteristic socialism, social security is the main content of the construction of a harmonious society. Social security refers to the legal provisions of the state and society configuration and reconfiguration based on national income, especially for the people are those living difficulties in the survival of the people to provide social security mechanism of basic rights, mainly to promote social stability, the social distribution is more fair and reasonable.
After 1980s, the phenomenon of aging population in our country is becoming increasingly serious, the government had hitherto unknown financial crisis in response to the problem of pension, pension empty account problem has intensified in recent years, in order to protect the living standards of the elderly, but also can reduce the national burden of old-age security, the world bank puts forward the pattern of development in the multi pillar pension system in 1994, the basic pension insurance sponsored pension insurance system shall be made by the state, the establishment of enterprise annuity and personal pension savings of three pillars. However, China's enterprises in the gold market is developing rapidly in recent years, but the overall development is slow, the enterprise annuity coverage rate and substitution rate is low, China's pension model and the three pillar pension model is far from ideal. Therefore, the establishment of the basic old-age insurance system in the country at the same time, vigorously carry out the compulsory enterprise annuity, the It is of great significance to promote the construction of a harmonious society.
The implementation of the mandatory pension system, to attract and retain talents, to obtain greater benefits, but also the inevitable requirement of building a well-off society, can effectively reduce the negative impact of social injustice, reduce the financial burden of the government. Overall, the development process of China's enterprise annuity system is short, is not mature. There is a lower coverage, the development of structural imbalance, the replacement rate is not high enough. Based on this, the author uses the interview method, literature research method, understand the status quo of comparative law to carry out mandatory enterprise annuity system in our country, the feasibility of carrying out the compulsory occupational pension system in China is discussed, and put forward operational recommendations.
From the development process of China's enterprise annuity system, the state is to support the development of enterprise annuity. From the whole development process, the development of enterprise annuity in China started late, urban workers pension insurance system of our country is actively improving. From the current situation of China's enterprise annuity market analysis, in recent years, the enterprise annuity has achieved good development, but also has lower coverage, the development of structural imbalance, not high replacement rate.
Under the background of harmonious society, promote the compulsory enterprise annuity system, should pay attention to take effective measures to speed up legislation to implement mandatory enterprise annuity system of enterprise, with the system to regulate the mandatory pension system; pay attention to promote the compulsory enterprise annuity system propaganda, to strengthen the research of the preferential tax policy formulation to improve; China's mandatory enterprise annuity fund investment management system, to control and prevent the potential risks, to achieve the mandatory enterprise annuity fund value, the development of diversified mandatory enterprise annuity investment products, establish a suitable pension investment plan of China's actual, combined with the realization of fairness and efficiency, pay attention to improve the level of risk management of enterprise annuity fund investment operations pay attention to; perfecting the mandatory enterprise annuity system to strengthen the supervision and management system, in accordance with the law Supervision, clear the main body, establishing unified and coordinated supervision mechanism, strengthen the social intermediary organizations external supervision mechanism, strengthen the social supervision of the mandatory enterprise annuity system, strengthen the special supervision of pension advertising; to establish information disclosure mechanism and risk compensation mechanism, specifically, to establish the information disclosure mechanism, perfecting the legal restraint mechanism and the establishment of risk compensation mechanism; should pay attention to learn and absorb the mature pattern of other countries and regions, with particular attention to the reference in Hongkong area of our country, the MPF Australia and super annuity plan, perfecting the three pillar pension model as soon as possible, effectively change the mode of economic development.

【學(xué)位授予單位】：河北師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：D632.1;D922.5

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