关于完善企业年金运行机制的研究

构建中国特色福利制度体系是实现"中国梦"的重要保障,需要国家福利、企业福利等各种福利形式合力发挥作用。我国老龄化程度的快速加深、经济增长阶段的转换、基本养老保险面临的收支压力、劳资关系的紧张等都对企业年金提出了巨大需求,但实践中发展并不理想。基于企业年金市场化性质的分析,本文认为与企业实力、税收优惠政策相比,运行机制是今后一个时期影响企业年金发展最重要的因素,应该成为制度政策的着力点。围绕完善企业年金运行机制,从充分发挥市场机制作用、合理定位政府角色、划清相关当事人的责任界限、加快配套制度的建立四个方面提出了若干具体建议。

Study on Improving the Operation Mechanism of Enterprise Pension

It＇s the important guarantee for realizing ＂China Dream＂ to build a Chinese characteristic welfare regime system. Both the government welfare and the enterprise welfare should take more efforts. There are great demand for the enterprise pension, as the following reasons： the increasing of old people; the transforming of economic developing phase; the pressure of basic social endowment insurance; the growing tensions between employers and employees. In practice, the development of enterprise pension has not growing as anticipated. On the basis of marketization of pension＇ s nature, the paper points out that the operation mechanism will be the most important element later for the development of enterprise pension comparing the enterprise power or tax incentives. At last, the paper puts forward some suggestions, such as exerting market mechanism, proper defining the role of government, clear distinguishing their legal liability boundaries of interested parties, stepping up the building of relevant supporting regime.