美国弹性福利制度对完善我国员工福利计划的启示与思考

Enlightenment and Thinking from the American Elastic Welfare System for Improving Chinese Employee Benefits System

近年来,员工福利问题越来越受到人们的重视,如何完善我国企业的员工福利制度成为企业面临的重要问题。美国具有相当健全的员工福利计划和科学有效的弹性福利机制,对我国完善员工福利制度有借鉴意义。文章分析了美国弹性福利制度的形成和基本类型及突出优势,借以启迪我国员工福利制度的设计,并提出了完善我国员工福利制度的对策。

Employee benefits were paid much attention in recent years. How to improve the welfare system of the corporate employees has become an important problem enterprises facing. The United States have a high degree of sound Employee Benefit Plans and an effective flexible benefits mechanism. This paper ana- lyses American flexible benefit plan of formation, basic type and advantages, which will open and enlighten how to design and improve the welfare system. And then the paper puts forward corresponding counter- measures.