论发展我国中小企业的集合企业年金计划

On Pooling Corporate Annuity Plan for Small and Medium Enterprises in China

我国的企业年金经过10多年的发展已经初具规模,但是目前企业年金市场90%以上的规模都来自于大型国有企业,中小企业的企业年金规模相当小,这不仅与我国中小企业发展的特点有关,也是因为我国年金市场上的制度设计多是针对大型国有企业的,没有考虑到中小企业的特殊性。解决中小企业建立企业年金的问题,切实可行的方案是建立集合企业年金计划。借鉴美国、加拿大、法国中小企业建立企业年金的经验,我国应该完善针对中小企业集合年金计划的法律制度;建立集合年金计划的税收优惠政策;完善集合年金计划的治理机制;发挥集合年金计划的激励作用;做好雇员转换工作的年金处理;降低中小企业建立集合年金计划的成本;率先在高新技术行业推行集合企业年金计划试点。

The corporate annuity has accumulated to a sizeable scale with over 10 years development. However, over 90% of the corporate annuity market belongs to large state-owned enterprises in contrast to the small corporate annuity size from small to medium enterprises. This situation is related to the development of small to medium enterprises in China on the first hand. On the second hand, it is also because the corporate annuity system is designed mainly for large state-owned enterprises with little consideration of the uniqueness of small to medium enterprises. To solve this issue, we suggest to establish pooling corporate annuity plans, and learning from the experiences of U. S. , Canada, and France, improve on the requisite legal framework for it. Moreover, the government should establish preferential taxation policy and enhance the governance mechanism, display the motivation function of the pool, ensure plan portability with employment change, lower the cost on small to medium enterprises establishing the plan. The pooling corporate annuity plan can be firstly experimented in the high-tech industry.