企业年金发展分析

An Analysis on the Development of Corporate Annuity

随着我国人口老龄化趋势不断增强,作为多支柱养老社会保障体系中重要组成部分的企业年金,必将迎来广阔的发展机遇并发挥越来越大的作用。但不可否认的是,冀望国家、企业、员工多方共赢的企业年金,目前发展仍较为缓慢。从企业的角度分析,企业年金的本质是人力资本分享企业剩余的一种形式,是一种员工福利计划。基于企业最优所有权安排的角度分析,从企业年金受益的主要是企业,当前企业年金发展缓慢的主要原因在企业。企业年金的发展受到政府、企业及其雇员、第三方力量(比如保险公司)的影响。当前政府推动企业年金的力度比较有限,企业是否建立年金计划受到管理层意愿、缴费能力、替代性福利的影响,雇员对企业是否建立年金计划影响不大,当前促进企业年金的发展应该充分发挥保险公司的推动作用。

Along with the accelerating trend of population aging, corporate annuity, as an important component in the multipillar social security system, will witness more development opportunities and exert an increasingly more important role. However, it cannot be denied that the corporate annuity expected to be win-win for the state, enterprises and employees, is still developing slowly. From the enterprise perspective, the essence of corporate annuity is a form of sharing enterprise surplus by human cost, therefore, a form of employee benefits. Based on the best ownership arrangement of enterprises, the beneficiary from corporate annuity is mainly the enterprise. However the major reason for slow development of corporate annuity is also the enterprise. The development of corporate annuity is affected by the government, enterprises and employees and the third party like insurance companies. The government＇s promotion of corporate annuity is insufficient. And whether an enterprise establishes its corporate annuity plan or not is decided by management intention, contribution capability, and the existence of replacement benefits. Employees have little say in this regard. The promotional role of insurance companies should be better mobilized to enhance corporate annuity development.