摘要
我国正进入人口老龄化的阶段,社会保障体系面临极大的压力和挑战,而企业年金作为我国养老保障体系第二支柱的作用尚未体现。文章以联想集团企业年金方案实施为个案,采用实证分析的研究方法,探讨企业年金方案实施过程中遇到的障碍及原因,并针对性地提出有效实施企业年金方案的对策。
Since China is entering the aging stage, the social security system is facing with great pressure and challenge. However,the occupational pension as the second pillar of Chinese pension system is not properly in place. Based on the case of the enterprise annuity plan carried out in Lenovo Group,the study discusses the problems met in the process of its implementation and their reasons,then puts forward countermeasures for effecting the enterprise annuity plan.
出处
《广西财经学院学报》
2013年第6期80-83,共4页
Journal of Guangxi University of Finance and Economics
关键词
联想集团
企业年金
补充养老保险
Lenovo Group
enterprise annuity
supplementary pension insurance