外部环境视角下我国企业年金发展影响因素分析

影响企业年金发展的因素是多方面的,有宏观的外部因素,也有企业年金自身制度内部因素。本文将我国企业年金发展纳入我国社会保障体制中,综合考量基本养老保险、劳动力市场状况、收入分配体系等外部环境对企业年金的影响,为进一步加快企业年金发展提出建议.     

日本的年金制度与经济发展

日本的年金制度,是对因年老、病残、死亡而丧失劳动收入来源的本人及其家属按期支付一定数额生活费的制度,是人身保险的重要组成部分。它关系到每个家庭、每个企业的切身利益,它直接或间接地与整个社会经济的发展相关。日本的年金制度及其种类在日本现行的年金制度体系中,既有政府举办的公共年金事业,又有企事业单位搞的企业年金,还有个人自行投保的个人年金。     

外部环境视角下我国企业年金发展影响因素分析

影响企业年金发展的因素是多方面的,有宏观的外部因素,也有企业年金自身制度内部因素。本文将我国企业年金发展纳入我国社会保障体制中,综合考量基本养老保险、劳动力市场状况、收入分配体系等外部环境对企业年金的影响,为进一步加快企业年金发展提出建议。     

构建新型监管机制力推企业年金发展

我国企业年金的信托型运营机制,决定了企业年金基金运营的高风险和基金监管的高难度。学界对企业年金运营风险和监管机制的研究匮乏。通过建立我国企业年金运营的监管模型,分析阐述了企业年金运营监管的相关问题和风险控制的制度安排。     

广州企业年金发展的障碍与对策

企业年金在我国已有十多年的发展，但在广州的发展几近空白，主要原因在于制度建设不到位、缺少税收优惠政策、地方政府支持力度不够、企业和职工对企业年金缺乏认识、资本市场发展不充分等方面。要加快广州企业年金的发展，必须要在这些方面加以完善。     

中美德日企业年金制度比较分析

企业年金在不同的国家和地区发展程度相差甚远。在发展中国家和经济转轨国家,企业年金还处于发展的初级阶段,发达国家企业年金发展历程对发展中国家的企业年金制度建设具有较大的借鉴意义。一、比较分析(一)法律定位美国早在1974年就出台了《雇员退休收入保障法》,这是美     

老龄化背景下企业年金制度实施的漫漫之路

企业年金又称职业年金,企业退休金或雇主年金。是指政府强制实施的公共养老金或国家养老金制度之外,企业在国家政策的指导下,根据自身经济实力和经济状况自愿建立的,为本企业职工提供一定程度退休收入保障的补充性养老金制度。本文结合我国企业年金的发展现状将作深入的分析探讨。由于建国初期出现的婴儿潮和人均寿命延长等原因,我国人口老龄化问题日益加剧,这给基本养老保险制度带来了严峻挑战,而作为养老保险体系三大支柱之一的企业年金制度     

美英德企业年金监管对我国的启示

从我国实施的多层次社会保障制度来看,基本养老保险制度的覆盖面和影响力最大。但是随着市场经济体制的逐步建立和完善,企业年金作为建立养老保障体系中的第二支柱,其地位愈显重要,已成为我国建立完善的多层次养老保险体系的重要举措。而在我国企业年金制度的建设过程中,年金监管还是一个薄弱环     

日本年金制度的内涵、特征及主要问题

年金问题是当前日本政治、经济、社会的一个焦点问题.上世纪90年代以后,日本经济长期疲软和少子老龄化进程加快,使日本公共年金制度面临严重危机.经济长期萎缩,加重了企业和劳动者的年金负担,直接影响公共年金收入.人口老龄化导致参保人数的逐渐减少和依靠年金生活的老年人口的增加.如何解决年金问题,是日本在21世纪面临的一个重大课题.     

日本企业年金制度及其对我国的启示

企业年金又称企业补充养老保险，是企业在国家有关政策和法规指导下，根据自身经营状况和发展需要而建立的，旨在使职工在退休之后的一定时期内能按年度或月度获得一定数额养老金的退休收入保障制度。与基本养老保险制度相比，企业年金属于政府鼓励的非盈利性的自愿的企业行为。国际上一般将企业年金视为员工福利计划的一部分，     

养老保险基金收支平衡原理分析与对策建议

养老保险基金收支平衡是基本养老保险制度正常运行的关键。运用精算学原理预测基金收支平衡,涉及人口预测、个人账户预测、基金收入和支出预测、收支缺口预测等。以企业基本养老保险制度建设较有代表性的济南市为例,以点带面,总结提出全面的收支平衡精算预测模型,并就制度内影响基金收支平衡的因素做精算分析,提出要实现基金收支平衡,在制度内应进一步扩大养老保险覆盖面、加强征缴工作力度、严格执行法定退休年龄政策、试行弹性退休年龄制度、建立正常退休金增长机制。     

基于SA8000完善中小企业员工福利的新途径——论企业社会工作的介入

随着市场经济的发展,企业间人才的竞争日益加剧,员工福利已悄然成为企业吸引、挽留人才的重要砝码,SA8000的出现又进一步强化了企业对员工福利管理的要求。构成我国经济发展基石的中小企业在员工福利管理方面存在问题,试图在SA8000的视野下运用企业社工的介入对我国中小企业员工福利管理的完善进行一番尝试。     

The challenges of establishing basic pension insurance for migrant workers in urban China

Since the late 1990s, migrant workers in China have exhibited little enthusiasm to participate in the basic pension insurance schemes that have been promoted by the central and local governments in China. Previous research found that socioeconomic and family factors might have influenced migrant workers' decision to participate in the basic pension schemes. This article explores the impact of institutional factors on migrant workers' willingness to participate in the scheme, such as the work place, the nature of the enterprise, workers' labour contract status, workers' knowledge of the scheme, as well as their personal contribution rate.     

国有大型企业退休职工的生活现状——基于河南SM集团的调查

本文通过对SM集团这一大型工业纺织国有企业退休职工的抽样调查,分析了SM集团退休职工的生活状况、健康医疗状况、对国家养老相关政策的态度、受企改的影响以及在这些方面存在的问题,并将其与行政事业单位退休职工做对比,在此基础上提出了一些对策和建议。     

日本“团块世代”的退休影响分析

2007年开始,日本“团块世代”按照企业60岁退休制度陆续退休。团块世代一直支撑着日本技术。因此,“团块世代”退休给企业造成技能继承问题。日本政府出于缩减社会保障支出的考虑,制定了65岁退休的政策。基础年金也从65岁开始给付。这给“团块世代”带来就业压力。同时,也给企业的继续雇佣和国家的社会保障及财政带来沉重的负担。     

The Current Situation of Retirement Income Provisions in Japan: Social Security Pension Schemes and Corporate Pension Plans

Japan has been faced with rapid population ageing for decades. This has continuously reduced the level of social security pension benefits. Based on this it is often said that corporate pension plans should play a wider role forward in providing retirement benefits. However, we also have to know that there is a limit to what corporate pension plans can do in place of the social security pension schemes. In this paper we extract lessons from the history of social security pension schemes in our country and try to define the roles of corporate pension plans and social security pension schemes. In conclusion we should keep adequacy of social security pension benefits even if the contribution rate becomes a bit higher. Corporate pension plans just enrich people's life in retirement. We have to remember that corporate pension plans were not certain means for reducing the poverty in old age and that for this reason social security pension schemes by social insurance were invented.     

我国人口老龄化背景下养老产业发展问题研究

在新经济常态背景下,随着人口老龄化程度不断加深,我国财政支出将面临越来越大的挑战,发展养老产业将成为我国应对人口老龄化问题的必然选择。养老产业的发展有利于减轻政府负担,提高老年人生活质量,促进产业调整,缓解就业压力。我国的养老市场规模庞大,并且供不应求,政府高度关注养老产业,为我国大力发展养老产业提供了可行性。但是,尽管目前"保险系""央企系""房企系"等社会资本已经注入,养老产业仍然存在着政府的引导和支持力度不足,缺乏专业人才,相关产业整合难度大,国民养老观念落后等问题。因此,我国应尽快完善相关政策以加强引导和扶持的力度,积极调动社会资源使投资主体多元化,加强养老产业人才队伍建设,加快转变养老观念。     

Toward an inclusive system for informal workers? Diverging impacts of labor informality on Chinese workers’ pension enrollment

The Chinese pension reform of 2011 allowed informal workers to enroll either in the employment-based pension program or in the residency-based pension program. Despite this historic pension reform, the question of how labor informality influences one's pension participation under the reformed pension regime has been insufficiently discussed. This article fills this gap by analyzing two waves of a national-level survey—the China Labor Dynamic Survey of 2012 and 2014. This article makes the following two points. First, the impact of labor informality differs across the two pension programs. Second, local citizenship filters the negative impact of labor informality, but only for the residency-based pension program. Having “local” citizenship does not offset the negative impact of labor informality on workers’ enrollment in the employment-based pension program. These findings show how the recent reform is ironically reinforcing the existing social cleavages between different types of Chinese workers.     

Contributions‐financed cash benefits: Selected examples of tiered pension systems

This article addresses the link between pensions and occupational earnings using the example of social security contributions in selected OECD countries. The rules of the pension schemes studied point towards a very strong link between occupational earnings and pension level. However, certain pension calculation methods, through pension calculation parameters or through the existence of tools to compensate for certain career discontinuities, may distort this link in the majority of the countries studied. Therefore, the examination of pension calculation parameters and of solidarity measures attached to retirement is necessary to provide a more finely‐tuned evaluation of the link between occupational earnings and pension level. Ultimately, comparison of pension systems across countries remains challenging given their specificities.     

Pension reform in Sweden

Pension reform has been placed on the political agenda in many countries. The Swedish parliament has decided to make significant changes in the pension system. This article presents the Swedish pension reform, which goes further than the changes in other European countries. According to the Swedish pension reform, there will be a guaranteed pension that redistributes life-cycle incomes from rich to poor and an income-related actuarial pension without any intra- and intergenerational redistributive effects (with a few exceptions). The idea is to have an actuarial contribution-defined pension within a pay-as-you-go system.