企业年金方案标准模版

企业年金,是指企业及其职工在依法参加基本养老保险的基础上．自愿建立的补充养老保险制度。企业年金是我国多层次养老保险体系的重要组成部分．由国家宏观政策指导、企业内部决策执行,旨在为本企业职工提供一定程度退休收入保障的补充性养老制度。企业年金可以享受相关国家政策支持,同时也接受规范严格的监管。 建立企业年金方案是企业单位实施企业年金的最重要环节之一,企业可以根据各自不同情况,在国家相关政策规定下制定企业年金方案。长江养老保险股份有限公司可向各界企业提供相关政策咨询以及数据测算,协助企业制订企业年金方案。现提供企业年金方案的标准模板（其中企业缴费规则、权益归属规则、支付规则,可以作为补充条款附于方案中,本文略。）供各类企业单位参考使用。     

企业年金操作实践问题探析

为应对不断加剧的人口老龄化趋势,目前我国采取了由社会统筹养老、企业年金补充养老以及个人商业养老保险所构成的三支柱养老体系。其中,企业年金作为多层次养老保险体系的重要组成部分,是在国家政策指导下,企业和职工在依法参加基本养老保险的基础上,自愿建立的补充养老保险制度。企业年金在整体养老保障中的作用和地位不容置疑,作为企业人力资源部门薪酬福利岗人     

探索企业年金规范运营新思路

企业年金即补充养老保险，是我国养老保险制度改革体系中的重要组成部分。它与基本养老以及个人的商业养老保险共同构成养老保障的三大支柱。作为养老保险的补充，企业年金由雇主和雇员共同交费构成。基本养老是强制性的，任何企业都必须执行，而企业年金却是企业自愿的，有条件的企业才能建立。     

企业年金体现劳动价值的思考

企业年金的前身叫“企业补充养老保险”,顾名思义,它是基本养老保险的一种补充形式,是我国建立多层次养老保险的组成部分。企业年金的稳定性、长期性,能够增强企业的凝聚力和企业的竞争力,能有效地吸引人才、留住人才,因此对企业年金的实施方案值得我们探讨。本文提出企业年金应体现出劳动力的价值,体现出职工对企业的贡献的观点。     

对企业年金管理模式的思考

企业年金作为多层次养老保险制度的重要组成部分,是基本养老保险计划的补充和辅助,逐年得到发展。随着国有企业改革的深入和社会经济的发展,以及中国加入世界贸易组织,与世界接轨,各种股份制企业、跨国公司的不断增多,企业之间的竞争将越来越激烈。激烈的市场竞争将要求企业建立最优的企业文化和激励机制,以增强企业的竞争能力。而如何建立较优的激励机制,实施企业年金制度是有效的举措之一。但是,在实践工作中作为完全积累式的企业年金,多年来基本上参照基本养老保险的基金运行模式,没有建立适合企业年金特点的基金管理模式,在一定程度上制约着企业年金的发展和壮大,对企业年金无疑是一种损失。因此,怎样建立适合企业年金特点的基金管理模式,是企业年金发展过程中所必须面对的课题。     

详解企业年金常见问题

上海从1993年开始试行企业补充养老保险，也即现在所说的企业年金。从全国范围来看，上海的企业年金实施时间长，发展基础也较好，但由于年金配套政策等方面还在探索和实践中，一定程度上影响了企业年金的覆盖率和普及度。截止2009年末，上海企业年金的参保人群占基本养老保险缴费人群的比例不到20％。许多单位和个人对于企业年金还不太了解，常来电咨询建立企业年金到底有何好处、企业年金如何建立、年金计划如何运营管理等方面内容。为此本期编辑汇编了企业有关企业年金的常见问题，期望对读者有所帮助。     

企业年金制度研究

随着人民生活水平日益提升,社会保障制度需要不断完善才能更好地为人民服务。养老保险是社会保障体系的重要组成部分,为了适应现代社会的持续发展,发展衍生了多种保障方式。企业年金是一项补充养老保险制度,它具有减免税收的特征,是一种企业福利计划。我国的企业年金制度发展并不理想。为了更好地完善这一制度,明确基本特征及内容,并结合现状,探析我国企业年金在养老保险体系中如何更好发挥其功能。     

论我国企业年金制度的建立

建立年金制度是一件企业、职工、国家“三赢”的事。尤其是对于职工来说，企业年金是一种补充养老保险，可以解决退休后待遇偏低的问题。企业年金的责任主体是企业，年金制度是企业依据自身经济状况建立的企业保障制度。建立企业年金的前提有三个：一是参加基本养老保险，二是具有经济承受能力，三是建立集体协商机制。在一些私营企业，由于还没有形成劳资协商、     

建立我国企业年金的对策和建议

企业年金作为养老保险体系中第二大支柱，对于减轻基本养老保险的压力，改善退休人员的生活发挥着重要的作用，然而在我国建立企业年金制度还存在着种种困难，文章在对这些困难进行深入分析的基础上，提出在我国建立企业年金的具体对策和建议。     

对加快发展我国企业年金的策略思考

企业年金是我国多层次养老保险体系的重要组成部分，是在国家政策指导下，企业和职工在依法参加基本养老保险的基础上，自愿建立的补充养老保险制度。当前，加快发展企业年金符合国家、企业和机构多方利益，有利于社会和谐、企业的发展及机构的参与。     

美国人何以养老——美国养老保险体系与可持续研究

美国的养老保险体系是由国家通过税收筹资的基本养老基金、企业建立的以401(k)计划和个人退休帐户(IRAs)为主的职业养老金计划以及相当完善的商业养老保险共同构成的三支柱式养老保险体系。通过具体分析美国国家基本养老和企业职业养老基金的构成、收入来源、支出水平以及可持续能力,说明美国养老保险体系是一个制度完善、可持续能力较强的养老保险范例,值得我国借鉴。     

不同类型企业的年金计划模式选择之探讨

中国企业年金市场已初步形成,但发展依然缓慢,多为大型国企所带动,中小企业的参与度不高。缺乏多样化的年金计划模式供不同的企业选择,成为制约企业年金发展的重要原因之一。文章从不同类型企业的实际需求出发,在深入分析企业选择年金计划影响因素的基础上,结合企业年金不同计划模式的特点,对国有大型企业、三资跨国企业、中小型股份制企业和民营企业四种不同类型企业各自适用的年金计划模式进行了探讨。     

美国养老金的税收政策及启示

美国养老金成功发展的重要基础之一就是政府税收政策的支撑,而目前制约我国养老金发展的重要原因恰恰是税收制度的不健全。因此,文章通过对美国养老金的税收政策的基本特点、经验进行归纳总结,探讨我国如何为养老金的发展提供更好的税收政策的保障。     

建立强制性企业年金制度探讨

目前在探讨中国企业年金制度的构架时,部分学者认为应发展为强制的企业年金计划,而更多的学者是将非强制性作为既定的前提。通过比较分析强制性与自愿性企业年金计划的利弊,探讨中国在强制性和自愿性企业年金制度的选择中需考虑的问题,可以认为在现有国情和制度框架内,自愿企业年金计划更为合理。但是,如果制度框架和国情发生了变化,是否仍实行自愿企业年金计划就值得重新探讨。     

State Pension Accounting Estimates and Strong Public Unions

Concerns are commonly raised that strong public unions extract generous pension benefits from state governments and are the cause of states' burdensome pension obligations. Prior research (Anzia and Moe 2015) finds evidence supporting such concerns. Consistent with incentives to minimize such perceptions, our findings suggest that state pension plans with stronger public unions select higher discount rates to improve reported funding levels. While riskier asset allocations are used to support the higher discount rates (which equal the expected return on the plan assets), most of the higher rates appear opportunistic. In addition, consistent with a desire to avoid drawing attention to persistent plan underfunding, our evidence indicates that stronger union plans are less likely to select longer amortization periods to recognize pension deficits when underfunding is larger. We do not, however, find evidence for asset smoothing periods being used to delay the recognition of investment losses on plan assets. Together, our findings suggest that stronger union plans take steps to make their pension obligations look less burdensome to the public.     

公共养老基金治理中的特殊问题

公共养老基金也存在类似公司领域的控制权与所有权的分问题,需要通过科学的治理结构来提高管理效率,保障利益相关者的利最大化。但公共养老基金治理中存在一系列特殊问题,如委托代理系的复杂性,委托代理风险的特殊表现,以及外部治理机制的实效等,于这些原因,公共养老基金更应强化治理主体的建构及内部控制机制运用。本文也基于这些分析对我国的全国社保基金理事会的治理结构行了审视。     

The Effect of Pension Plan Type on Retirement Age: Distinguishing Plan Incentives from Career Length Preferences

This study uses the Retirement Confidence Survey of College and University Faculty, 2005,to examine the impact of pension plan incentives on retirement age and to understand how the widespread transition from defined benefit (DB) to defined contribution (DC) plans has affected workers. Incentives stemming from differences in pension wealth accrual patterns between DB and DC plans directly induce up to a one‐year difference in expected retirement age and are indirectly responsible for up to a two‐year difference due to workers sorting into plans based on preferences over career length. The results imply that failing to account for worker sorting leads to an overestimation of the transition's effect on the average retirement age of Americans. In addition, the findings suggest that individuals choose retirement plans to diversify retirement income, which has implications for Social Security reform.     

Differentiating Indexation in Dutch Pension Funds

Funded social security programs are particularly vulnerable to economic and financial market shocks. As a consequence of the recent crisis, a large fraction of the Dutch pension funds had to submit restoration plans for the recovery of their buffers. Such plans will have to rely primarily on a mix of reduced benefit indexation and increased pension contributions. Hence, a discussion has emerged whether indexation should be differentiated across the various groups of participants in a pension fund. We investigate this issue numerically, developing an applied many-generation small open-economy OLG model with heterogeneous agents. The pension system consists of a first-pillar PAYG component and a second pillar with a pension fund. In our stochastic simulations, we hit the economy with a variety of unexpected demographic, economic and financial shocks. We compare uniform indexation of pension rights across all fund participants with alternatives such as status-contingent indexation in which pensions are protected against price inflation. While the aggregate welfare consequences are small, group-specific consequences are more substantial with the workers and future born losing and retirees benefitting from a shift away from uniform indexation. The exception is a scheme which links indexation directly to the fund’s asset performance. Under this scheme the retired benefit without other groups losing. The welfare effects are primarily the result of systematic welfare redistributions rather than of shifts in the benefits of risk sharing. Contribution rates always have to rise substantially from their initial levels to maintain the system’s sustainability. An increase in the retirement age that leaves existing pension rights untouched does little to avoid this rise with its adverse labour market consequences.     

The heterogeneous effects of employment-based pension policies on employment: Evidence from urban China

Pension contributions are usually non-trivial labor costs for firms in formal sectors. This paper aims to examine the heterogeneous effects of employer pension contribution rates on employment by exploiting temporal and spatial variations in the statutory pension contribution rates of the Basic Old-Age Insurance (BOAI) in urban China. We refer to the China’s Urban Household Survey (UHS) (2002–2009), in order to demonstrate that increasing the employer statutory pension contribution rates leads to a decrease in employment in state-owned enterprises (SOEs), and an increase in employment in private enterprises. Overall, the pension contribution rates for employers has no obvious effects on total employment. Our results highlight that private sector employment can be an important mechanism to absorb displaced workers produced by labor market policies.     

农民工养老保险中的经济人理性行为探析

本文以农民工基本养老保险制度建设过程中,由于个人、企业和地方政府的经济人理性行为导致制度流于形式,难以施行为突破口,分析了农民工基本养老保险问题上地方政府、企业、农民工的经济人理性行为表现,在此基础上提出了农民工基本养老保险低水平起步;只建个人账户;个人账户由中央统筹、可转移／不退保等顺应或抑制各方经济人理性行为的制度对策。