对我国企业年金的两点思考（Two thoughts on enterprise annuity in China）.docVIP

对我国企业年金的两点思考（Two thoughts on enterprise annuity in China） Two thoughts on enterprise annuity in China Two thoughts on enterprise annuity in China 2009-02-03 21:55:44 Annuity is a supplementary pension insurance system for enterprises. It adopts individual account management, the state gives certain tax benefits, and carries out market operation. Chinas establishment of enterprise annuity enterprises in early 2002 has more than 1.6, to participate in 5 million employees, the accumulation of nearly 20 billion yuan fund. Prominent problems are as follows: how to choose the enterprise annuity plan and how to realize the value increase and maintenance of enterprise annuity. The following are discussed in this paper. First, the choice of enterprise annuity plan In the establishment of annuity plans, enterprises may choose different plans according to their own conditions. According to the different financing and operation modes, the occupational pension plan is divided into two categories: the limited payment plan (abbreviated as DB plan) and the limited payment plan (DC scheme). The significant difference between the DB plan and the DC plan is that the investment risk of the former is assumed by the enterprise, while the latters investment risk is borne by the individual employees. The DB program is a pension Scheme funded by an enterprise to establish a pension fund and pay regular retirement payments to retired employees. The plan in advance determine the workers pension level, then according to the factors of fund operations, employee age, employee turnover rate, wage growth and management costs, enterprises yearly payment amount, the amount paid by the enterprises within specified limits enjoy duty-free treatment. The amount of money needed to finance the scheme is often uncertain, and the investment decision-making power of the pension is entirely in the hands of the enterprise, and the risks are borne by the enterprise. The DC program is a pension scheme establishe