摘要
企业年金作为一项企业福利制度已经成为企业优化管理的重要手段,但我国中小企业年金计划却止步不前。本文在深入分析中小企业建立年金计划面临困难和问题的基础上,通过思考新型劳资关系对中小企业产生的影响,指出新型劳资关系可以解决中小企业建立年金面临的难题,并提出了具体的对策和建议,为进一步推动中小企业年金计划的发展提供借鉴。
Occupational pension is enterprisers welfare. It has been an important measure for enterprises to optimize management. However, the occupational pension plan comes to a halt in small and medium enterprises in China. Deeply analyzing the difficulties that small and medium enterprises faced with when they made out occupational pension plan, and considering the effect of new type labor--capital relations on these enterprises, this author of this paper pointed out that the new type labor--capital relations will resolve these difficult problems. Finally, the author provided concrete suggests which would afford a salutary lesson to developing the occupational pension in small and medium enterprises.
出处
《经济管理》
CSSCI
北大核心
2008年第18期9-13,共5页
Business and Management Journal ( BMJ )
关键词
企业年金
劳资关系
中小企业
劳动合同法
occupational pension
labor-capital relations
small and medium enterprises
law on employment contracts