外资企业养老保险计划发展现状及趋势研究论文.docx

外资企业养老保险计划的发展现状及趋势研究摘 要21 世纪最重要的资源是人才，外资企业是国内各类高级人才聚集地。面临现今高流动率的人力资源市场，外资企业中人力资源管理的重要性也日益突出。一味提高工资水平既增加了企业成本，也不应成为留住优秀员工的唯一途径。建立多方位、多层次的员工福利计划，强调长期激励机制，使员工能够安居乐业，顺应当前构建“和谐社会”的大政方针，是未来外资企业人力资源管理的主旋律。养老保险作为员工福利计划的一个重要组成部分，着眼于员工退休后的收入，有其特殊意义和作用。论文首先对我国养老保险制度发展及其现状进行总结，介绍了外资企业在制定养老保险计划时所面临的国内宏观环境和政策背景，并结合外资企业高工资水平的特点，指出养老保险政策变化对外资企业高薪员1论文进一步通过介绍其他发达国家较为成熟养老保险制度，指出外资企业养老保险计划的发展方向及当前制度、法规、政策中存在的一些制约因素。论文在论述外资企业养老保险计划发展现状和内外环境的基础上，以某外资企业养老保险计划的设计、实施为具体案例，论述了外资企业养老保险计划发展的主要特点及其在整体员工福利计划中的重要意义。最后，论文总结了外资企业养老保险未来的发展趋势，并针对外资企业养老保险计划发展所需外部条件提出了相应的政策和措施建议。关键词：养老保险 福利计划 替代率 企业年金1替代率是老年保障程度的关键性指标，指每期退休金领取额占退休前一年同期或者平均工资的比例，用于衡量职工退休前和退休后生活水平的差异性。工个人账户的影响以及基本养老保险工资替代率 过低等客观问题。THE STATUS REVIEW AND TREND STUDY OF OLD-AGEINSURANCE PLAN IN FOREIGN INVESTED ENTERPRISEABSTRACTIn 21st century the most important resource is talent, while foreigninvested enterprise is the place to gather various types of talent in China. Byfacing current high turnover in human resource market, the importance ofhuman resource management in foreign invested enterprise is increasinglyprominent. Blindly raising wage levels will definitely increase the labor costin the enterprise, which should not be the only way to retain talentedemployees. To establish a multi-directional and multi-level employee welfareplan,emphasizelong-termincentivemechanism,makeemployeescomfortably live and work, and conform to current major policy –construction of ‘harmonious society’, will be the main theme in future humanresource management. Pension insurance scheme as an important componentin employee welfare plan to focus on employee’s post-retirement income, hasits special significance and role.The thesis summarizes the development and the status quo of China’ssocial insurance system for old-age, introduces the external macroenvironment and policy background which foreign invested enterprise isfacing. Additionally, towards high income group in foreign investedenterprise, the thesis identifies some objective problems, for example, the