摘要
文章通过介绍美国企业年金市场的具体情况,对我国企业年金制度变迁的分析考察,从新旧制度变迁的视角指出我国企业年金制度存在的问题,最后对完善我国企业年金制度提出借助准强制性措施加强企业年金制度的定位、改革企业年金管理体制、完善相关的法律法规、加强对企业年金运行的监管等对策。
This paper describes the development of the specific circumstances of the enterprise annuity market in the United States, and then analyzes China's enterprise annuity system change. From the old and new perspective of institutional transition of China's enterprise annuity system to identify the problems, the paper addresses these issues to improve China's enterprise annuity system. Countermeasures and suggestions are put forward: positioning enterprise annuity system, reforming annuity system management, perfecting relevant regulations and enforcing supervision on annuity system.
出处
《改革与战略》
北大核心
2017年第5期144-147,共4页
Reformation & Strategy
基金
河南省社科联河省经团联调研课题"提升河南省企业价值的内部控制建设问题研究"(课题编号:SKL-2016-3248)资助
关键词
企业年金
制度
制度变迁
enterprise annuity
system
institutional change