转制科研院所企业年金制度设计研究——以A工程有限公司为例

Study on Design of Enterprise Annuity System in Transformed Scientific Research Institutes Taking A Engmeering Co.,Ltd.as an Example

转制科研院所为了吸引和留住人才,往往比照事业单位养老金水平,采用发放企业补贴的方式提升员工退休后的心理安全感。随着退休人员的不断增加,在转制院所补充养老金制度性积累缺失的情形下,这种待遇确定型的养老补贴使单位的财务压力日益加大。在机关事业单位养老保险改革及建立职业年金的背景下,基于整体性养老保障理念,本文以A公司为例,从企业年金分类及核算、资金筹集与账户管理、待遇支付、年金基金监管等方面设计了企业年金方案,对同类转制科研院所建立企业年金制度有一定的参考价值。

In order to attract and retain talents,transfbnned scientific research institutes often adopt the method of providing enterprise subsidies to improve the psychological security sense of employees after retirement,according to the pension level of public institutions.With the increase of the number of retirees,in the case of the lack of accumulation of supplementary pension system in the transfonned institutes,this kind of pension subsidy with definite treatment makes the financial pressure of the institutes increase day by day.Under the background of the reform of the old-age insurance and the establishment of occupational annuity in institutions,based on the concept of integrated pension security,this paper takes company A as an example to design the enterprise annuity plan from the aspects of classification and accounting of enterprise annuity,fund raising and account management,treatment payment,annuity fund supervision and so on,which has a certain reference value for the establishment of enterprise annuity system in similar transformed research institutes.