现行企业年金的探索与分析

现行企业年金的探索与分析
ABSTRACT

China has entered the ageing society in the early 21st century. In order to cope with the financial problems brought about by the ageing, China has established a system of the Life Annuity Models of Defined Contributed Enterprise Annuity. However, the annuity operation has exposed a lot of problems these years, such as the industry-based annuity has a sluggish growth and the coverage rate is low, operational mechanism and organizational structure is not reasonable, regional development is not balanced and so on. This article is to give some immature opinions focusing on the above-mentioned problems combined with the existing books and articles. For example, to improve China's legal system so as to provide preferential tax support to the annuity plans, to expand investment channels and improve the hedge and increment ability of the enterprise annuity and play the role of professional organizations. As the "second pillar" of the old-age security system, the enterprise annuity is significant to solve the problem of the ageing. The article also makes some analysis on how to establish China's enterprise annuity, as well as how to set up it and the principles it should follow. I hope the article can do some help to the establishment of the annuity system. 

Key words: corporate pension  pay-treatment  determine  EET model

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