我国企业年金制度的发展和完善.pdfVIP

我国企业年金制度的发展和完善 摘要 企业年金制度自产生以来，在世界各国得到了广泛运用，现已 经成为世界各国多支柱养老保障体系的重要支柱。而我国从 1991 年 国务院提出要求发展企业年金，建立多层次的养老保障体系开始， 陆续出台了一系列的法律法规，但其总体发展情况不容乐观。主要 体现在：一、企业年金参加的单位少，覆盖面窄，主要集中在电力、 石油、电信等行业，中小企业参加的很少；二、地域差异明显，发 达地区参加人数和企业年金基金积累规模远远大于不发达地区；三、 企业年金的管理与运作不规范。就此可以看出，我国企业年金制度 还没有起到承担养老保障体系的第二层次作用。为了发展和完善我 国的企业年金制度，使其发挥第二层次的作用，本文从我国企业年 金的特征、发展历程、现状及其存在的问题，结合典型国家企业年 金制度的模式，并分析了美国安然事件发生的原由及对我国的启示， 最后提出了自己的见解。 本文采用文献分析、比较研究、案例研究等多种理论方法，对 企业年金制度的建立及其发展现状进行了细致分析，并提出了促进 我国企业年金制度进一步发展的建议。具体包括：①阐述我国企业 年金制度的基本理论②分析我国企业年金制度发展现状③我国企业 年金制度选择的缺陷分析④试建立符合中国国情的企业年金制度模 我国企业年金制度的发展和完善 式。 关键词：多层次养老保障体系 企业年金税收优惠 运营模式 我国企业年金制度的发展和完善 Development and Perfection of PRC Enterprise Annuity System Abstract The annuity system，which has been widely used among the world since its invention, has now played an important role in the multi-pillar Old-age security system. In China, a succession of laws and regulations have been promulgated since the State Council claimed that annuity should be developed with the purpose of establishing three-level Old-age security system in 1991.However,the development is unpromising from a general perspective, which is elaborated as follows: firstly, the number of enterprises under this system is limited with a narrow coverage of the industries involved despite electrics, petroleum and telecommunications; while most of the SMEs are excluded from the system. Secondly, it differs evidently from region to region. The number of people who are included in developed area as well as the sum of money contributed is far more than these of developing area. Thirdly, the annui