摘要
市场化改革以来,中国建立了统账结合的基本养老保险制度。作为基本养老保险重要补充的企业年金也有了很大发展。但目前企业年金仍然存在以下主要问题:国企、外企、民企加入的差异性较大;员工激励功能发挥有限;税收优惠政策不到位;投资运营环境不够健全;运作主体和流程复杂繁琐。鉴于此,中国企业年金的未来发展,需要处理好企业年金与基本养老保险和职业年金之间的关系,做实基本养老保险个人账户,简化企业年金的运作主体和流程,降低企业年金的准入门槛,加强对企业年金的学术研究。
Since the implementation of the market-oriented reform, China has set up a basic pension in- surance system which is combined with social pooling account and individual account. As an important supplementary pillar of basic old-age insurance, enterprise annuity has developed rapidly. Based on qualitative research, this paper analyses the major problems of enterprise annuity at this stage. First, the participating rates differ significantly among state-owned enterprises, foreign enterprises, and pri- vate enterprises. Second, enterprise annuity plays a limited role in motivating talents. Third, the tax preference policy is still vague. Fourth, the investment environment of enterprise annuity fund is not perfect. Fifth, the operation mechanism of enterprise annuity is rather complex. To address these prob- lems, the following is proposed： in the future, the Chinese enterprise annuity should deal with the re- lationship between basic old-age insurance and enterprise annuity; policy recommendations should be made to consolidate the individual account fund and simplify the operation mechanism of enterprise an- nuity; barriers to joining enterprise annuity plan should be reduced, and academic research of enterprise annuity be strengthened. ,
出处
《中国人民大学学报》
CSSCI
北大核心
2016年第1期12-19,共8页
Journal of Renmin University of China
基金
壳牌中国有限公司委托中国人民大学劳动人事学院课题 "中国养老保险制度变迁及其对跨国公司的影响"的阶段性研究成果。课题负责人:曾湘泉
关键词
企业年金
基本养老保险
个人账户
职业年金
市场
enterprise annuity
old-age insurance
individual account
occupational pension
market
