發(fā)布時間：2018-12-14 03:57

【摘要】：企業(yè)年金作為養(yǎng)老保障“三支柱”中的一項重要支柱,對國家的養(yǎng)老事業(yè)發(fā)展有著舉足輕重的意義。企業(yè)年金在國外取得了比較成功的發(fā)展,但在我國還處于基本的起步階段,各項發(fā)展并不成熟,并不能發(fā)揮其補充養(yǎng)老的作用。本文選取了美國、英國、日本以及澳大利亞這四個國家作為參考對象,研究發(fā)現(xiàn),國外企業(yè)年金發(fā)展過程中呈現(xiàn)出了企業(yè)集中聯(lián)合的趨勢,并且企業(yè)年金中的種類呈現(xiàn)出多元化的發(fā)展態(tài)勢,在企業(yè)年金發(fā)展的過程中有著較為完善的法律規(guī)范和稅收優(yōu)惠方面的特點。在對我國企業(yè)年金研究的基礎(chǔ)上,本文發(fā)現(xiàn)我國企業(yè)年金目前還存在著規(guī)模小、不均衡以及收益不穩(wěn)定的問題,并不能真正地發(fā)揮補充養(yǎng)老的作用。針對這樣的問題,本文試從中小企業(yè)出發(fā),論述中小企業(yè)發(fā)展企業(yè)年金的可行性。基于辯證法內(nèi)外因的研究方法以及實證采訪調(diào)查發(fā)現(xiàn),我國中小企業(yè)目前外部發(fā)展環(huán)境欠佳,沒有相應的發(fā)展規(guī)范和引導來吸引企業(yè)年金的發(fā)展,并且在內(nèi)因方面也存在著企業(yè)發(fā)展積極性不高以及員工意識薄弱的問題。從國外企業(yè)年金發(fā)展的過程中可以看出國外中小企業(yè)自身的實力、政府的介入、市場經(jīng)濟的成熟和勞資雙方之間的平等協(xié)商制度為企業(yè)年金的發(fā)展起到了舉足輕重的作用。在上述啟示的基礎(chǔ)上,本文得出,我國發(fā)展中小企業(yè)的年金計劃,在目前的情形下需要優(yōu)化企業(yè)年金中涉及的主體建設,明晰政府、企業(yè)以及員工個人的主體功能;并且針對我國中小企業(yè)的特點適當推行集合年金計劃,降低中小企業(yè)進入的門檻,加快我國針對中小企業(yè)的企業(yè)年金制度建設,加快法律、稅收以及賬戶管理方面的建設步伐;加強企業(yè)年金方面的理論建設,尤其是針對中小企業(yè)的理論建設;最后,針對我國目前的基本國情,還需要注意不宜強制推行,需要在建設的過程中加強主體的靈活性,以增強企業(yè)年金對我國的適應性。
[Abstract]:As an important pillar of the "three pillars" of old-age security, enterprise annuity plays an important role in the development of national pension. Enterprise annuity has made relatively successful development in foreign countries, but in our country it is still in the basic initial stage, each development is not mature, can not play its role of supplementary pension. This paper selects the United States, the United Kingdom, Japan and Australia as reference objects, and finds that the development of foreign enterprise annuity shows the trend of enterprise concentration and association. And the types of enterprise annuity show a diversified trend of development, in the process of the development of enterprise annuity has a more perfect legal norms and tax concessions characteristics. On the basis of the research on the enterprise annuity in our country, this paper finds that the enterprise annuity in our country still has the problems of small scale, imbalance and unstable income at present, and can not really play the role of supplementary pension. In view of this problem, this paper tries to discuss the feasibility of developing enterprise annuity from small and medium enterprises. Based on the research methods of internal and external causes of dialectics and empirical interviews, it is found that the external development environment of small and medium-sized enterprises in China is poor, and there is no corresponding development norm and guidance to attract the development of enterprise annuity. And in the internal cause, there are not high enthusiasm for enterprise development and weak employee consciousness. From the process of the development of foreign enterprise annuity, we can see that the strength of foreign small and medium-sized enterprises, the intervention of government, the maturity of market economy and the system of equal consultation between employers and employees have played an important role in the development of enterprise annuity. On the basis of the above enlightenment, this paper concludes that in order to develop the pension plan of small and medium-sized enterprises in our country, we need to optimize the construction of the subject involved in the enterprise annuity at present, and clarify the main functions of the government, the enterprise and the individual employees. According to the characteristics of small and medium-sized enterprises in our country, we should properly carry out collective pension plan, reduce the threshold of entry of small and medium-sized enterprises, accelerate the construction of enterprise annuity system for small and medium-sized enterprises in our country, and accelerate the construction of law, tax and account management. Strengthen the theoretical construction of enterprise annuity, especially for small and medium-sized enterprises; Finally, in view of the current basic situation of our country, we still need to pay attention to the unsuitable compulsory implementation, need to strengthen the flexibility of the main body in the process of construction, in order to enhance the adaptability of enterprise annuity to our country.
【學位授予單位】：南京師范大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F276.3;F842.6

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