【摘要】：企業(yè)年金作為社會養(yǎng)老體系的“第二支柱”，其建立與發(fā)展關系我國養(yǎng)老保障體系的重構，也關系我國面臨的人口老齡化現(xiàn)狀的社會穩(wěn)定。20世紀90年代以來，中國政府對原有基本養(yǎng)老保險制度進行補充，開始建立補充養(yǎng)老保險，經過多年經驗的總結以及國外先進經驗的借鑒，決定在我國建立多層次養(yǎng)老保障制度的目標。 時至今日，我國企業(yè)年金制度已走過20個年頭，但其發(fā)展仍面臨諸多困境：基本養(yǎng)老保險對企業(yè)年金具有一定的規(guī)制性；我國人均收入逐年增加，致使人們對生活質量的要求越來越高；由于生活水平的普遍提高，人均壽命會逐漸延長，這會加速人口老齡化的到來，繼而對基本養(yǎng)老保險造成沖擊。由此，，無論是政府還是個人對企業(yè)年金的需求日益旺盛。但是，源頭的政策偏冷是制約年金發(fā)展的重大因素，在企業(yè)年金建設中，政府要承擔的責任不僅僅是財政支援，也不是直接行政干預，而是提供制度支持，這種制度支持的力量是非常強大的。在我國，制度供給的主體可以是政府、非政府團體或個人，但是政府在解決制度資源短缺上具有得天獨厚的優(yōu)勢，也是解決企業(yè)年金發(fā)展緩慢的關鍵所在。企業(yè)年金在國外的發(fā)展一般是追尋需求誘致性的制度變遷模式，由于目前國情決定我國企業(yè)年金制度無法遵循這種路徑發(fā)展，而必須首先由政府介入承擔起應有的責任（主要是有效的制度供給），才能從根本上促使企業(yè)年金向前邁出新的一步。 目前，我國企業(yè)年金制度尚存在諸多空白，企業(yè)年金改革迫在眉睫，因此，對年金制度改革與發(fā)展的研究顯得必不可少。正因為政府在企業(yè)年金發(fā)展中的“制度缺位”，許多領域仍處于“萌芽階段”，因此，本文重點探討了企業(yè)年金發(fā)展中的政府責任問題。首先文章對研究背景、研究意義及研究現(xiàn)狀進行了概述，并就研究思路和方法進行一定的探討；其次，重點介紹了企業(yè)年金在宏觀和微觀方面的作用及我國企業(yè)年金制度發(fā)展歷程，為下一步分析我國企業(yè)年金的現(xiàn)狀打下基礎；第三部分論述了企業(yè)年金與基本養(yǎng)老保險的協(xié)調機制的建立，以及企業(yè)年金在應對人口老齡化、分擔政府責任、資本市場良性運轉方面的作用，介紹了我國企業(yè)年金的發(fā)展現(xiàn)狀，重點論述了目前企業(yè)年金發(fā)展中存在的問題，為下一步的分析提供方向；第四部分提出問題存在的原因即政府政策責任缺位，制度有效供給不足，具體介紹政府應在企業(yè)年金發(fā)展中承擔的制度責任；第五部分通過發(fā)達國家經驗借鑒、典型國家政府有效責任的發(fā)揮談對我國的啟示；第六部分提出我國企業(yè)年金建設中的政府責任取向，政府應從法律法規(guī)、年金監(jiān)管、稅收優(yōu)惠、資金運作層面提供有效制度，以期從源頭上促進企業(yè)年金的良性發(fā)展。
[Abstract]:As the "second pillar" of the social pension system, the establishment and development of enterprise annuity is related to the reconstruction of the pension security system in China, and to the social stability of the aging population in China since the 1990s. The Chinese government supplements the original basic old-age insurance system and begins to establish supplementary old-age insurance. After many years of experience summary and foreign advanced experience, the goal of establishing a multi-level old-age security system in China is decided. Today, China's enterprise annuity system has been through 20 years, but its development still faces many difficulties: the basic old-age insurance has certain regulation on enterprise annuity, the per capita income of our country increases year by year. Because of the general improvement of the living standard, the average life expectancy will be prolonged gradually, which will accelerate the arrival of the aging population, and then impact on the basic old-age insurance. As a result, whether the government or individual demand for enterprise annuity is increasingly strong. However, the cold policy at the source is a major factor restricting the development of annuity. In the construction of enterprise annuity, the responsibility of the government is not only financial support, nor direct administrative intervention, but also the provision of institutional support. The strength of this system is very strong. In China, the main body of institutional supply can be the government, non-governmental organizations or individuals, but the government has a unique advantage in solving the shortage of institutional resources, which is also the key to solve the slow development of enterprise pension. Generally speaking, the development of enterprise annuity in foreign countries is to pursue the mode of institutional change induced by demand. Because of the current situation, our country's enterprise annuity system can not follow this path of development. First, the government should take the responsibility (mainly the effective system supply) to make the enterprise annuity take a new step forward. At present, there are still many gaps in the enterprise annuity system in our country, and the reform of enterprise annuity is urgent. Therefore, it is necessary to study the reform and development of the annuity system. Because of the absence of government system in the development of enterprise annuity, many fields are still in the "embryonic stage". Therefore, this paper focuses on the issue of government responsibility in the development of enterprise annuity. First, the paper summarizes the research background, significance and research status, and discusses the research ideas and methods. It mainly introduces the role of enterprise annuity in macro and micro aspects and the development course of enterprise annuity system in our country, which lays a foundation for analyzing the present situation of enterprise annuity in our country in the next step. The third part discusses the establishment of the coordination mechanism between enterprise annuity and basic old-age insurance, as well as the role of enterprise pension in dealing with the aging of the population, sharing government responsibility, and the healthy operation of capital market. This paper introduces the current situation of the development of enterprise annuity in our country, focuses on the problems existing in the development of enterprise annuity at present, and provides the direction for the next analysis. The fourth part puts forward the reasons for the problems, that is, the absence of government policy responsibility. The article introduces the system responsibility that the government should undertake in the development of enterprise annuity. The fifth part discusses the enlightenment to our country through the experience of the developed countries. The sixth part puts forward the orientation of government responsibility in the construction of enterprise annuity in our country. The government should provide an effective system from the aspects of laws and regulations, annuity supervision, tax preference and fund operation, in order to promote the benign development of enterprise annuity from the source.
【學位授予單位】：河南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F842.67

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本文編號：2226350