摘要
企业年金在我国已有10多年的发展历史。从总量上看,我国的企业年金有了一定的发展,但仍存在发展缓慢、发展不平衡等问题。究其原因在于存在三大制约因素,即职工的需求不足、企业的能力和动力不足、国家的税收优惠政策不足。因此,需要采取各种战略来推进企业年金的发展。
Developing history of occupational pension has had more than ten years in our country. Looking from total amount, occupational pension of our country has got certain development, but still exists such problems as slow development, and unbalanced development, etc. The reason is that it has three restricting factors, namely insufficient demand of workers, insufficient ability and power of enterprises, insufficient policies of preferential tax. Therefore, various strategies are needed to promote the development of occupational pension.
出处
《科技情报开发与经济》
2005年第21期197-198,共2页
Sci-Tech Information Development & Economy
关键词
企业年金
年金计划
推进战略
税收优惠
occupational pension
pension plan
promotion strategy
preferential tax
