摘要
自2004年以来很多大型企业都建立了单一企业年金计划,但中小企业却频频受阻。集合企业年金具有规模经济、降低成本等优点,很适合中小企业的实际情况。完善中小企业集合年金计划应从以下几个方面入手:鼓励同性质企业共同参加,尽快出台相关的法律制度,增强员工利益的代理职能机构,完善其保护机制。
Since the year of 2004, many large enterprises have set up the single enterprise annuity plan, but small and medium-sized enterprise has been hampered. Because the collection of enterprise annuity has lots of advantages which include economics of scale, reduce costs and etc, it is suit for the small and medium-sized companies. Perfecting the collective pension fund plan should start with the following jobs: encouraging the same character enterprises taking part in together, publishing the related laws and institutions as soon as possible, increase the agency function organization representing the employees' profit and perfect the protection mechanism.
出处
《经济与管理》
2009年第10期61-64,共4页
Economy and Management
关键词
中小企业
单一企业年金
集合企业年金
SMEs
single enterprise annuity
collection of enterprise annuity