养老金生产率理论:我国发展企业年金的供给边视角

Pension Productivity Theory:the Supply Angle of Providing Pension Plans in China

我国企业年金发展速度与规模远低于社会预期的重要原因之一是,长期忽视了对职工生产率和企业利润积极作用的考虑,导致企业和雇主缺乏积极性和动力,而这又源于理论研究的滞后和缺位。本文基于供给边视角,通过文献综述了企业年金影响职工生产率和企业利润的具体机制及其积极作用,最后指出养老金生产率理论对我国发展企业年金的启示及其对养老金理论研究的应用价值。

The reason why the growth and amout of the corporate pensio ）n plans in China is far low than the profits, leading to the lack of support . This article analyses the corporate pension＇s positive effect to the wokers productivity and firm profits from the supply angel and by the ways of literature summary. Finally, it suggest the value of the pension productivity theory for the development of the corporate pension in China and the theory study.