民办高校实施企业年金制度的现状、困境及破解

Enterprise Annuity in Non-governmental Institutions of Higher Learning:Status,Dilemma and Solution

随着我国社会养老保障体系的逐步完善,企业年金制度在民办高校中的作用越发重要。当前民办高校企业年金制度实施的现状是,各级政府重视企业年金但民办高校企业年金参与度低且形式多样,存在主体间需求与收益失衡、年金管理界定与管理成效、政府政策导向与措施融合之间的种种矛盾。结合民办高校企业年金的实际,提出建立民办高校企业年金差异区分机制、完善民办高校企业年金税收激励机制、健全民办高校企业年金监督管理机制等措施,以完善民办高校企业年金计划,实现民办高校教师多元养老模式。

With the gradual improvement of China's social security and pension system,the role of enterprise annuity in non-governmental institutions of higher learning is becoming more and more important.The current status of the implementation of enterprise annuities in non-governmental institutions of higher learning is that although the government at all levels attaches importance the participation is low and has many variations.There are various contradictions between inter-subject demand and profit and loss imbalance,annuity management definition and management effectiveness,and government policy guidance and integration of measures.Combining with the actual situation of non-governmental institutions of higher learning,measures such as establishing enterprise annuity differentiation mechanism,perfecting enterprise annuity tax incentive mechanism,perfecting enterprise annuity supervision and management mechanism etc.are proposed to improve the enterprise annuity plan and realize multiple pension models in non-governmental institutions of higher learning.