缴费确定型企业年金的缴费模型探析

随着中国人口老龄化的加剧,完善的社会养老保险体系已经成为社会亟待解决的问题.企业年金作为提供退休生活保障的一种重要方式,受到越来越多的关注.缴费确定型企业年金是目前较为流行的一种模式选择,文章对缴费确定型企业年金缴费模型作一详细探讨.     

我国企业年金制度的思考

企业年金是指企业和职工按国家政策规定,在依法参加基本养老保险并按时履行缴费义务的基础上,按照自愿、量力的原则,自主建立的补充养老保险计划。在宏观上它是整个养老保险体系的第二支柱,是国家基本养老保险制度的重要补充;在微观上是市场体制下企业薪酬福利结构的一部分,是企业吸引人才、稳定人才、激励人才的一种重要手段,同时对劳动关系的改善、金融体制的改革和资本市场的发展具有积极的促进作用。因此,加快我国企业年金的发展是大势所趋。一、企业年金的主要类型企业年金的种类主要包括:一是“待遇确定型”,是由企业出资建立养老基金…     

领取年金个人所得税处理注意事项

完善养老保险制度、提高全民养老保障水平、加快推进多层次养老保险体系建设，是养老保险制度改革的重要目标。财政部、人力资源社会保障部和国家税务总局三部门联合下发了《关于企业年金职业年金个人所得税有关问题的通知》（财税【2013]103号，以下简称财税【2013]103号文），对年金的个人所得税政策进行了较大调整，规定在年金缴费环节和年金基金投资收益环节暂不征收个人所得税，     

事业单位职业年金运行模式探析

事业单位职业年金制度是实行社会养老保险制度一体化的必然要求。是加快改革现行事业单位人事分配制度,建立公共部门人力资源开发与激励机制的重要手段。本文结合国外职业年金的制度模式和经验,对我国事业单位职业年金制度的政策模式、缴费模式、给付模式、管理模式进行了探讨并提出了政策建议。     

现有政策下建立企业年金的利弊

企业年金是企业在参加基本养老保险,并按规定按时足额缴费的基础上,为职工办理的补充养老保险制度,是出资人的自愿行为,也是提高员工福利和员工退休后基本生活水平的重要措施。我国社会保障体系大体由政府的基本养老保险、补充养老保险、商业养老保险三部分构成,其中的“补充养老保”又称雇主发起养老计划,在我国称之为企业年金。     

企业年金会计制度问题研究

企业年金也称补充养老保险,是指企业在参加基本养老保险并按规定履行缴费义务的基础上,根据国家的有关政策自愿建立的一种补充性养老计划.     

日本养老金制度发展历史

建立现代型养老金体系前,日本的养老金主要是职业企业年金基础上的传统养老保险制度.直到1985年,日本才建立现代完整的养老保险,主要由三个计划组成:全国基本年金计划(National Pension Scheme),主要针对的是自雇者、渔民、农民、以及森林工人,该计划不是普惠的,并且待遇给付是均一的;其次是职业年金计划(occupational pension scheme)主要针对是雇佣者,养老金给付建立在缴费基础之上的;还有就是公共部门的养老金计划.     

职业养老金计划模式选择

多支柱模式是未来中国养老金计划体系发展的趋势。随着国家层次养老金计划的完善，职业养老金制度的建设将提上议事日程。从给付的确定方式看，职业养老金计划分为既定给付(DB)和既定供款(DC)两种模式。通过建立三阶段模型，本文就如何选择职业养老金计划的类型给出了分析框架和基本结论.     

优化职业年金运行方式 促进养老保险制度可持续发展

<正>党的十八大以来，为建立健全多层次、多支柱养老保险体系，破除多年以来机关事业单位和企业之间“双轨制”和“待遇差”问题，国家正式启动机关事业单位养老保险制度改革，建立职业年金制度。职业年金作为机关事业单位的补充养老保险，有效弥补新老制度间的待遇差，确保了改革后退休人员待遇的“合理衔接、平稳过渡”。但与基本养老保险不同，职业年金采取省级集中委托投资运营的方式进行管理，并且设有财政全额供款单位虚账缴费这一项特殊规定。随着职业年金制度的快速发展，虚账缴费已经逐渐成为地方财政的一项风险隐患，长期将制约职业年金制度的健康发展，应尽快推动虚账记实。     

企业年金个人所得税缴退问题分析

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。企业年金基金由企业缴费、职工个人缴费和企业年金基金投资运营收益组成,实行完全积累,采用个人账户方式进行管理。对企业缴费、个人受     

Notional Defined Contribution Accounts

A bstract    Notional defined contribution (NDC) accounts represent a new model for social security reform that so far has been adopted in seven countries. While NDC schemes remain public, they call for the individual accounts favored by neoliberal policy analysts. NDC schemes would address many of the demographic and fiscal problems threatening pension systems but, depending on the country, could do so in a way that puts low-paid workers and women at greater risk than do the schemes being replaced. NDC systems are often the result of a compromise between different interest groups, typically between neoliberal economic elites on the right and labor unions or pensioners' organizations on the left.     

创业者网络能力的界定

文章以现有文献研究为基础,依据我国社会实际现状,对创业者网络能力进行了详实的界定。通过对创业者网络能力的界定,无论站在企业层面还是个人层面对创业过程都具有重要的参考价值。     

The Rise and Demise of Defined Benefit Pension Plans

The Defined Benefit Pension Plan (DBPP), once regarded as the gold standard of traditional corporate pension plans, has fallen upon hard times. Corporate sponsors regard the plans as financial drains, fountains of bad publicity, and targets for heavy-handed government regulation. Employees covered by the plans fear they will not deliver on the promises employers made to provide financial security after retirement. Legislative fixes for the system have hastened, not slowed down, the exodus of employers from DBPP. The authors of this paper agree that DBPP is, indeed, an endangered species in the private sector, but concur with the criticism that the conventional explanations for it – particularly in the trade literature – tend be self-serving, superficial and not convincing and often incomplete in their analysis. Using Porter’s model of competition to identify the relative strengths and weaknesses of competing influences we endorse the conclusion that the failure of DBPP is one of strategic choice by employers whose power and influence in the global economy is not effectively counter-balanced by labor, or by forces sympathetic to labor. The growing trend towards the Defined Contribution Pension Plan (DCPP) is consonant with employers’ interests but a setback for employees who had to give up the “gold standard” (DBPP). Even the paradoxical effect of ERISA hastening the demise of the pension system it was created to reform is less puzzling when examined in the context of who had influence in drafting the legislation, writing regulations and enforcing the law.     

The Role of Defined Benefit Pension Plans in Executive Compensation

Abstract

Although defined benefit (DB) pension plans constitute a significant portion of both annual compensation and firm-related wealth for many CEOs, prior studies of CEO compensation contracts generally exclude these plans from their analyses due to lack of data. Taking advantage of recently increased disclosure requirements, we analyse the role of DB pension plans in these contracts. We find that firms with CEO DB pension plans grant the CEO annual compensation that is larger than predicted by economic determinants. We also find that more powerful CEOs, identified by their extraordinary pension benefits, receive higher total pay in addition to the pension benefits. We find no evidence that CEO pension benefits contribute to the pay-for-performance sensitivity of the annual pay.     

无线软件定义网络研究前景展望

软件定义网络是一种新型网络创新架构,其核心技术OpenFlow通过将网络设备控制面与数据面分离开来,从而实现了网络流量的灵活控制,为核心网络及应用的创新提供了良好的平台。软件定义网络能够改变现有的数据发送规则,由转发设备决定的僵硬模式能够显著提高数据发送的服务质量。目前软件定义网络的无线网络条件下应用的研究还处于起步阶段,本文分析了无线网络中实现软件定义网络可能遇到的困难与机遇。     

The Relationship Between Discrepancies Defined on a Domain and on its Subset

The discrepancy is an important optimality criterion for experimental designs. Sometimes for practical reasons one may choose a design on some finite subset of the original experimental domain. This article addresses the question of whether minimum discrepancy designs are the same for the discrepancy defined on the original experimental domain and the discrepancy defined on a subset. Under certain non-trivial conditions they are shown to be equivalent. Examples are given to show when these conditions apply.     

全纯映射在某类非凸域上的Wolff点

在以往用欧氏度量与Kobayashi度量来研究全纯自映射的迭代问题的基础上,用多复Green函数研究了某类非凸域—Hartogs三角形上的Wolff点,希望由此能得到解决非凸域上全纯自映射迭代的突破口。     

随机利率下缴费预定计划职业年金的替代率研究

事业单位养老保险制度改革关系到我国基本养老保险制度的改革进程和可持续发展问题,而面对事业单位养老金替代率90％,企业单位替代率60％的差距,事业单位养老保险制度改革遇到了一定的阻力．本文考察了如果采用缴费预定计划（Dc计划）建立职业年金,事业单位养老保险的替代率问题．养老金的投资收益率是影响替代率的关键因素,而这一因素受金融市场影响较大,这里假设它为随机变量。研究发现：（1）由于女性职工的法定退休年龄早,平均寿命又比较长,对于相同的缴费率,男性的养老金替代率明显高于女性的替代率;（2）缴费率是影响替代率的另一因素,为了保持较为合理的替代率,实现养老保险制度的平稳改革,我们建议合适的缴费率为11%。