年金享受时间条件的最优设计

Optimal Design of Time Requirement in Firm Pension

年金享受时间条件在实践中具有重要意义,在理论上的研究却甚少,因此在综述相关理论的基础上,指出其原因所在,并讨论了在完美劳动市场、存在专用人力资本及企业对员工进行主动认识三种情况下的最优年金享受时间条件设计,得出了时间条件对员工参与率的负向关系,而企业在设定时间条件时,不仅要考虑从单个年金计划参与员工身上所得利润,还要考虑员工参与率的变化情况。

The time requirement in the pension plan is of great significance in practice, while subjected to little theoretical discussion. Based on a summary of relative theories, we point out the cause concerned and go on to the acquisition of optimal design of the time requirement under three conditions： perfect labor market, special human resources capital, and initiative recognition of employees by the enterprise. A negative relationship has been arrived at between the length of the time requirement and the participation rate of employees. So when designing the time requirement, the enterprise should not only put into consideration the profit from an individual employee who accepts the pension plan, but also the change of his participation rate.