摘要
目的:通过分析我国企业年金制度的研究热点,以期为企业年金制度的创新发展提供参考。方法:采用知识图谱法,选取中国知网中核心期刊,主题为“企业年金制度”,时间范围为2001年~2020为检索条件,进行可视化分析。结果:手动筛出得到有效文献666篇;企业年金领域研究的首次高潮出现在2005,在2017年达到最高潮;高校管理学院与经济学院研究成果在该领域排名靠前。结论:我国企业年金研究领域出现的发文量高潮基本都在国家出台相关政策之后,主要集中在多层次多支柱养老保险中第二支柱的做大做强、企业年金基金账户的运营管理等方面。预测在今后的发展中,企业年金领域的研究会注重个税递延政策,延迟退休,企业年金与职业年金协同发展这些方面。
Objective: To analyze the research hotspots of my country’s enterprise annuity system, and to provide reference for the innovation and development of enterprise annuity system. Methods: Using the knowledge graph method, the core journals of CNKI with the theme of “Enterprise Annuity System” from 2001 to 2022 were selected for visual analysis. Results: A total of 666 valid literature were obtained through manual screening. The first research boom in corporate annuities occurred in 2005 and culminated in 2017. The research output of the School of Management and the School of Economics is among the best in the field. Conclusion: The surge in the number of papers in the field of enterprise annuity research in my country basically occurred after the introduction of relevant national policies, mainly focusing on the expansion and strengthening of the second pillar of multi-level and multi-pillar pension insurance. Operation and management of enterprise annuity fund accounts. It is expected that the future research on enterprise annuity will focus on the deferred income tax policy, delayed retirement, and the coordinated development of enterprise annuity and occupational annuity.
出处
《应用数学进展》
2022年第4期2233-2241,共9页
Advances in Applied Mathematics
