| 不同类型企业的年金计划模式选择之探讨 |
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| 引用本文： | 翟永会.不同类型企业的年金计划模式选择之探讨[J].华东经济管理,2012,26(2):143-146. |
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| 作者姓名： | 翟永会 |
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| 作者单位： | 河南师范大学经济与管理学院 |
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| 基金项目： | 教育部人文社科青年基金项目“下滑风险度量下企业年金基金的投资管理问题研究”(11YJC790260);北京大学汇丰金融研究院公开招标课题“中国企业年金缴费率与给付方式选择及投资策略研究” |
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| 摘 要： | 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。
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| 关 键 词： | 企业年金 年金计划模式 企业类型 |
The Research on Different Types of Enterprises Choosing Pension Plan |
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| ZHAI Yong-hui.The Research on Different Types of Enterprises Choosing Pension Plan[J].East China Economic Management,2012,26(2):143-146. |
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| Authors: | ZHAI Yong-hui |
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| Institution: | ZHAI Yong-hui(School of Economics and Management,Henan Normal University,Xinxiang 453007,China) |
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| Abstract: | Nowadays,occupational pension fund market of China has come into being primarily,but it develops slowly.It has been droved by large state enterprises and the small enterprises have not participated actively.Lacking diversified pension plan for different enterprises to choose has been the main reason of obstructing the development of occupational pension.The factors which affect enterprise to choose pension plan and the characteristic of different occupational pension plan have been an alyzed in this paper,then the appropriate pension plans have been given for four types of enterprises,which are large state en terprise,multinational enterprise,joint-stock enterprise,civil and collective enterprise. |
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| Keywords: | occupational pension occupational pension plan mode enterprise type |
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