用科尔曼的理论研究企业年金

An Approach to Enterprise Annuity at the Base of Coleman's Theory

企业年金是以企业为主体实施的养老保险计划,这种计划有别于政府实施的公共养老金计划,是企业员工福利的组成部分。从人力资本理论的观点看,企业年金通常被认为是延期工资;但是从科尔曼的法人行动者理论的观点看,企业年金是一种社会资本。在多支柱的养老保险体系中,企业年金应该发挥更重要的作用,而不是仅仅作为公共养老金的补充。

Enterprise annuity is a pension scheme executed mainly by company. The scheme as a part of company employee welfare is different from the public pension scheme that executed by government. From the viewpoint of human capital theory, enterprise annuity usually been considered as deferred wages, but from the viewpoint of Coleman's theory of corporate actors, enterprise annuity is a kind of social capital. Enterprise annuity should play a more important role in multi-pillar pension system, not just as a supplement of public pension.