企业年金制度建设研究

Research on Establishment of Enterprise Annuity System

研究目的:企业的竞争,归根结底是人才的竞争。而企业年金,可以提高职工退休后的生活水平,解决职工的后顾之忧,使企业和职工之间建立长期、紧密的联系,调动职工的生产积极性,形成良好的激励机制,增强企业竞争力和凝聚力。建立企业年金可以有效增强企业对人才的吸引力,从而完善企业人力资源管理,促进企业可持续发展,而目前我国企业年金的状况却不尽如人意。本文针对企业年金制度的建设进行研究,并提出相关政策建议。研究结论:(1)企业年金不仅是企业提供的"私人产品",还具备"公共产品"的性质,是准公共产品。它在企业人力资源管理中具有十分重要的作用,我国企业应该加快建立企业年金,以促进自身发展;(2)加快企业年金发展,离不开国家相关制度的建设。国家可以通过财税、经济、行政手段来调节,从而加速企业年金建设,促进企业长远发展,形成一个多赢的局面。

Research purposes： The competition between enterprises is the talent＇s competition after all.By establishing enterprise annuity,the employee＇s living standards can be enhanced after retirement,their worries behind can be solved,the long-term and closed relation between the enterprise and the employees can be established,their activity can be improved,a good inspiring system can be formed and the competition capacity and cohesion of the enterprise can be enhanced.Establishment of enterprise annuity can make the enterprise attracting more talents,improving its labor resource management and pushing forward its sustainable development.However,now the situation of the enterprise annuity in China is less than satisfactory.This paper researches the establishment of enterprise annuity and puts forward some suggestions to the policy on the establishment of enterprise annuity.Research conclusions：（1） Enterprise annuity is not only the ＂private product＂ provided by enterprise,but it also has the nature of ＂public product＂,so it is the quasi public product.The enterprise annuity plays big role in the labor resource management of the enterprise,so the enterprise in China should speed up the establishment of enterprise annuity system to promote the enterprise development.（2） Speeding up development of enterprise annuity cab be hardly done without working out the national policy.The national adjustments by means of finance,tax,economy and administration can speed up the establishment of enterprise annuity to promote the enterprise development and form the situation of multiple wins.