發(fā)布時間：2018-05-15 12:36

  本文選題：企業(yè)年金 + 養(yǎng)老保險�。� 參考：《西安理工大學》2017年碩士論文

【摘要】：企業(yè)年金是養(yǎng)老保險“三支柱”的重要組成部分,是構(gòu)建多層次、多渠道解決喬老問題的重要途徑,其在發(fā)達國家經(jīng)歷多年的發(fā)展,如今得到了廣泛的應用。我國企業(yè)年金起步較晚,在發(fā)展歷程中借鑒了他國的先進經(jīng)驗,近年以來在國家的大力支持下得到了長足的進步。但是發(fā)展時間短、覆蓋面窄、參與人員不均衡的問題已經(jīng)擺在我們面前,作為解決在我國社會老齡化加速下、保障公民退休后獲得良好生活水平的重要渠道,研究、解決上述問題已經(jīng)刻不容緩。針對企業(yè)年金運營、政策中存在問題進行研究,對完善我國養(yǎng)老保險體系、保障公民生活待遇、促進社會經(jīng)濟和諧發(fā)展、維護社會穩(wěn)定制造祥和氛圍、完成黨和國家的戰(zhàn)略目標具有重要的意義。本文旨在通過對中國能源建設集團企業(yè)年金的研究,尋找企業(yè)年金發(fā)展歷程中遇到的問題,針對所發(fā)現(xiàn)的問題展開研究,通過對比分析,找出我國年金制度與發(fā)達國家年金制度的差距所在,并根據(jù)我國現(xiàn)階段養(yǎng)老保險體系的實際情況,提出完善我國企業(yè)年金制度的相關建議。本文對企業(yè)年金建立理論、稅收模式、計稅方式、企業(yè)年金投資運作體系、年金投資風險控制等方面進行了較為詳細的研究,并對企業(yè)年金涉及的多方參與主體進行綜合的分析與研究。對中國能建企業(yè)年金計劃直投效益和2016年市場情況的企業(yè)年金投資進行分析。本文分為六章,第一章介紹了本文的研究背景及研究意義,通過查閱國內(nèi)外相關文獻資料,研究了國內(nèi)國外目前對企業(yè)年金的研究現(xiàn)狀,對國內(nèi)外關注的熱點進行了對比分析,總結(jié)了國內(nèi)外年金的研究成果。同時對比分析了國內(nèi)外年金制度存在的問題,對國外研究成果中可供國內(nèi)年金制度借鑒的成果做了分析,為企業(yè)年金發(fā)展探明了方向。第二章研究了我國企業(yè)年金的發(fā)展現(xiàn)狀及相關理論,分析了我國企業(yè)年金目前發(fā)展的歷程及面臨的挑戰(zhàn),介紹了我國年金的繳納、運營現(xiàn)狀。同時研究了影響企業(yè)年金的建立因素,從社保費率的影響、個人繳費的影響以及個人生命周期理論方面闡述了研究結(jié)果。同時對我國現(xiàn)階段情況下養(yǎng)老保險系統(tǒng)存在的問題和我國企業(yè)年金稅收政策進行了相關理論的研究,介紹了企業(yè)年金稅收模式,通過對國外成熟年金體系稅收模式的研究對年金稅收提供了借鑒和參考,并針對我國企業(yè)年金稅收制度發(fā)展進行了探索。第三章介紹了中國能源建設集團企業(yè)年金的管理現(xiàn)狀,并找出了中國能源建設集團企業(yè)年金運營過程中存在的相關問題。研究了中能建集團企業(yè)年金制度制定的背景及目標,并從實施對象、參加人員、企業(yè)年金賬戶管理、年金繳費比例及控制等方面配置等方面做了分析,為相關需要建立企業(yè)年金的單位提供了參考。在研究管理現(xiàn)狀的同時提出了中能建企業(yè)年金的管理運營過程中還存在著年金方案激勵性原則不夠完善、年金投資收益不夠理想、繳費不夠及時等問題。第四章針對對中國能源建設集團企業(yè)年金管理現(xiàn)狀研究過程中發(fā)現(xiàn)的問題提出了相應的解決方案,希望相應的解決方案能夠給中能建企業(yè)年金運營提供相應的參考意見,為完善中能建企業(yè)年金方案貢獻自己的力量。第五章通過我國企業(yè)年金制度的研究,對企業(yè)年金制度發(fā)展中主要存在的缺乏有力的稅收政策支持、企業(yè)年金制度認可度不高以及我國養(yǎng)老體系存在的問題進行了研究,并提出了完善企業(yè)年金稅收模式、盡快出臺相應的企業(yè)年金政策文件、提高企業(yè)年金宣傳力度以及對養(yǎng)老保險體系三支柱提出了第一支柱要加快改革、第二支柱要提升覆蓋、第三支柱要盡快破冰的合理化建議,為我國企業(yè)年金制度的進一步完善作出了相關思考。第六章為結(jié)論章,對本文的研究做了小結(jié)。
[Abstract]:The enterprise annuity is an important part of the "three pillar" of the endowment insurance. It is an important way to construct the multi-layered and multi-channel way to solve the Qiao Lao problem. It has experienced many years' development in the developed countries and is now widely used. We have made great progress with strong support, but the problem of short development time, narrow coverage and unbalance of the participants has been put before us. As an important channel to solve the problem of ensuring a good living standard of citizens after the aging of our society, it is urgent to solve the above problems. It is of great significance to improve the endowment insurance system in China, to guarantee the living treatment of the citizens, to promote the harmonious development of the social economy, to maintain a stable environment for the society to create a peaceful atmosphere and to achieve the strategic goal of the party and the state. This paper aims to pass through the research on the annuity of China's energy construction group. The problems encountered in the development process of enterprise annuity are studied in view of the problems found. Through comparative analysis, the gap between China's annuity system and the developed country annuity system is found. According to the actual situation of the pension system at the present stage of our country, some suggestions are put forward to improve the pension system of the state-owned enterprises. Establish the theory, tax mode, tax mode, enterprise annuity investment operation system, annuity investment risk control and so on, and make a comprehensive analysis and Research on the multi participant subject involved in the enterprise annuity. The enterprise annuity investment of the enterprise annuity plan direct investment and the market situation in 2016 can be built in China. The first chapter is divided into six chapters. The first chapter introduces the research background and significance of this paper. Through consulting the relevant documents at home and abroad, this paper studies the current research status of enterprise annuity at home and abroad, makes a comparative analysis on the hot spots at home and abroad, summarizes the research results of domestic and foreign annuity, and compares and analyzes the country. The problems existing in the system of the internal and external annuity system are analyzed and the achievements for reference of the domestic annuity system in the foreign research achievements are analyzed, and the direction for the development of the enterprise annuity is explored. The second chapter studies the development status and related theories of the enterprise annuity in our country, analyzes the current development course and the challenges of the enterprise annuity in our country, and introduces the year of our country. At the same time, it studies the factors that affect the enterprise annuity, and expounds the research results from the influence of the social security rate, the influence of individual payment and the theory of personal life cycle. At the same time, the related theories on the existing problems of the endowment insurance system and the tax policy of Chinese Enterprise Annuity under the present situation are also carried out. It introduces the tax mode of enterprise annuity, provides reference and reference to the annuity tax through the study of the tax mode of the mature annuity system abroad, and explores the development of the tax system of the enterprise annuity in China. The third chapter introduces the management status of the enterprise annuity of China energy construction group, and finds out the energy construction in China. The related problems in the operation process of the group enterprise annuity are discussed. The background and objectives of the annuity system are studied, and the analysis is made from the implementation object, the attendants, the enterprise annuity account management, the annuity contribution ratio and the control and so on, which provides the reference for the relevant units that need to establish the enterprise annuity. At the same time, the management and operation of the enterprise annuity is also proposed in the management and operation of the enterprise annuity. The incentive principle of the annuity scheme is not perfect, the income of the annuity investment is not ideal, and the payment is not timely enough. The fourth chapter puts forward the problems found in the research process of the current status of the management of the annual gold of China energy construction group. The corresponding solutions are given, and the corresponding solutions can provide the corresponding reference for the operation of the enterprise annuity and contribute their own strength. The fifth chapter, through the research of the enterprise annuity system in China, lacks the powerful tax policy in the development of the enterprise annuity system. Support, the enterprise annuity system recognition degree is not high and the existing problems of China's pension system have been studied, and put forward to improve the enterprise annuity tax model, as soon as possible to introduce the corresponding enterprise annuity policy documents, improve the enterprise annuity publicity and the three pillars of the pension insurance system put forward the first pillar to speed up the reform, the second pillar In order to improve the coverage, the third pillar should make some suggestions for the rationalization of the ice breaking as soon as possible, and make some related thinking for the further improvement of the pension system in our country. The sixth chapter is a conclusion, and makes a summary of the study of this article.

【學位授予單位】：西安理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.61;F842.6

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