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论文编号：	6477
作者编号：	2120122969
上传时间：	2014/6/11 13:48:41
中文题目：	中国企业年金制度设计研究
英文题目：	Studies on Enterprise Annuity System Design
指导老师：	张立富
中文关键字：	企业年金 年金制度 方案设计
英文关键字：	pension enterprise annuity case design
中文摘要：	随着经济全球化的加快和人口老龄化的加剧，传统养老保障体系已经不能够满足人们的生活需求，建立以企业年金为代表的多层次养老体系势在必行。2013年本人有幸在台湾淡江大学财务金融所交换学习，系统研究了台湾国民年金体系、日本厚生年金、新加坡养老体系以及美国401（K）计划，并深入探索和思考了中国背景下企业年金制度体系、年金方案设计及优化、年金制度实际运营等问题。根据本人实际工作经验，吸收并借鉴国内外经验提出企业年金制度与管理规范，以《企业年金基金管理办法》为制度基础，研究企业年金理论、企业年金发展脉络、企业年金方案设计管理、企业年金运作流程与模式，通过研究分析企业年金制度发展制约因素，为推进我国企业年金制度的健康发展提供决策支持和技术预案。本研究重大意义在于结合企业年金计划管理和企业年金运作管理进行研究，适应企业年金基金在企业人力资源和薪酬福利部门工作的需要。将人力资源、薪酬福利、社会保障、企业管理与金融学、公共管理、保险精算学运用于企业年金方案设计中。以XX城市商业银行建立年金制度为案例，依托其现有的薪酬福利制度，探讨了年金制度方案设计应该遵循的原则、难点及其它应关注的问题。最后得出结论，提出今后企业建立年金制度运营方案的意见和建议。为未来事业单位设立“职业年金”的提供了成熟的经验和依据。企业年金课题本身涉及的范围很广，研究起来比较复杂，年金实施具体操作程序和方法存在行业特殊性，各行业和领域推广企业年金制度时应参照本企业战略目标和发展状况，尤其是中小企业和民营企业，建立企业年金动力不足，有待进一步研究和讨论。
英文摘要：	As the development of economic globalization and aging problem, traditional old-age insurance security system could not meet people’s needs. Therefore, it is necessary to establish multi-level pension system, including enterprise annuity pension system. Fortunately, I had ever been to Tamkang University as a exchange student and did a lot of research on the system of national pension in Taiwan, Japan, Singapore as well as American 401K plan since September 7th , 2013 .Meanwhile ,I learned enterprise annuity under Chinese background, explored how to design and promote enterprise annuity case, how to operate the benefit case in Chinese company. According to my personal working experience as well as the global operational inspiration, the important meaning of my paper is giving advice and idea to Human Resource department on how to take benefit measures under the law of enterprise annuity. This paper contain many knowledge fields such as human resource management, compensation &benefit, social security, management of business administration ,Finance management, pubic management, actuarial insurance and so on. I wrote this paper based on field working experience , lots of domestic and foreign books as well as practice . Taking the case XX City Commercial Bank as an example , this paper proposes operation program and suggestion on how to establish enterprise annuity system in future , including some regulation in annuity market .All of these provide a mature experience and evidence for future establishment of “occupational pension ”. It is a little bit difficult to study on enterprise annuity because of itself involves a large range of subjects. Enterprise annuity system has industry specificity , so different types of companies should design their own pension system following their corporate strategic objectives .Especially ,the subject of how to encourage private enterprise to establish the system is needed further study and discussion .
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