企业年金的人力资源管理效应及其理论解释

Human Resource Incentives in Employer Provided Pensions and the Corresponding Theoretical Explanations

企业年金之所以能够产生人力资源管理效应,不仅是因为雇员对企业年金有需求,而且更重要的是雇主也愿意供给企业年金。也正是雇员对企业年金的需求与雇主对企业年金的供给两者之间的相互作用决定了企业年金计划的基本特性。本文将从企业年金的需求和供给两个方面着手,分析企业年金的人力资源管理效应,并提供相应的理论解释。

The human resource incentives in employer provided pensions are due to not only workers＇ demand but importantly firms＇ supply. It is the interaction of supply and demand to determine the basic characteristics of employer provided pension plans. Based on the interaction of supply and demand, this essay focuses on the human resource incentives in employer provided pensions, and provides further the corresponding theoretical explanations.