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西部地区建立企业年金计划的必要牲及政策建议
引用本文:卫力. 西部地区建立企业年金计划的必要牲及政策建议[J]. 西北人口, 2007, 28(2): 121-124
作者姓名:卫力
作者单位:兰州理工大学,国际经济管理学院,甘肃,兰州,730050
摘    要:我国的补充养老保险——企业年金制度已经开始市场化运作,但仍然存在许多不足。尤其是在西部地区,存在着企业年金发展缓慢滞后、规模过小、覆盖面过窄等问题。本文指出了在西部建立年金计划的必要性,并针对存在的问题提出相关政策建议。

关 键 词:企业年金  补充养老保险  集合企业年金计划  地方税惠政策
文章编号:1007-0672(2007)02-0121-03
修稿时间:2007-01-08

the Necessity and the Policy Proposal for the Establishment of Corporate Pension Plan in Western Region
WEI Li. the Necessity and the Policy Proposal for the Establishment of Corporate Pension Plan in Western Region[J]. Northwest Population Journal, 2007, 28(2): 121-124
Authors:WEI Li
Abstract:In China,the market mechanism of corporate pension has been established.As complementary pension,the importance of corporate pension plan has not been realized enough in western region.It develops quite slower and covers a narrower range compared with eastern region,especially it has not been adopted in medium and small size enterprises.This paper points out the necessity for the establishment of corporate pension plan and gives some proposal to promote the development of corporate pension plan in western region in China.
Keywords:corporate pension  complementary pension  combined corporate pension plan  preferential rate of taxation
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