薪酬管理中的企业年金:理论探源与制度构建

Theoretical Explanations and Program Construction of Enterprise Annuity from the Perspective on Compensation Management

企业年金的产生有多种理论解释,并从不同方面阐释了其管理机制。从薪酬管理的角度来看,企业年金主要有激励功能、筛选功能和避税功能。但企业年金要发挥上述功能,则需要合理设计。制定企业年金方案通常要遵循战略性、可支付性、公平性、激励性和简单性等原则。应特别关注缴费方式和权益归属的设计,使其更好的发挥薪酬管理的作用。

There are some different theoretical explanations on management mechanism of enterprise annuity,this article explains the compensation management mechanism from different perspectives.From the perspective on compensation management enterprise annuity has inspiriting function,filtering function and tax-avoidance function.Only the rational design could carry out the above-mentioned functions.Annuity programs usually follow the principles of strategy,affordability,fairness,inspirit and simplicity.To carry out better function of compensation management,we should pay special attention to the form of payment and the design of ownership.