Research On Employer's Pension Management Of Enterprise About Xi'an Tap Water Company

On April 2~nd,2004, 《measure on probation of employer's pension in enterprise》 published by department of labor and social insurance; On April 23~rd, 《measure on probation of employer's pension about annual fund》 jointly published by department of labor and social insurance and bank control commission , stock control commission and insurance control commission. On May 1~st, the two measures were taken in formal. Since then, laws and regulations system about employer's pension of enterprise has been established on the whole. That is the enterprise that directed by country's policy establish a system on the basis of economic base and condition. It aim at providing a certain insurance of income about retirement pay for staff and workers in the enterprise and this should be except the basic endowment that be coercive measured by government. Annual fund system of enterprise is different to endowment insurance and commercial insurance. It is one of the props of the social insurance system for old age, and an important supplement for the basic endowment insurance. Its direct purpose is to improve the living standard for the retired worker. So that the rate of the substitution for retirement pay can reach to high.By means of looking back and analyzing the development history about employer's pension in enterprise present situation about Xi'an Tap Water Company, the writer, in this article, makes designs for the scheme of employer's pension management of our company, and gives a detailed analysis and strict calculationabout the main factors that affect the rate of the substitution for retirement pay. And so, it is help to have a hold on the key question in the concrete practice. On the basis of the policy of the employer's pension which we draw a conclusion from the hole process of study that it is necessary and feasible for Xi'an Top Water Company to pursue the employer's pension.The article is an applied thesis for study which integrate theory with practice. Its achievement has more practicability and operability, and it can be use for reference to pursue the employer's pension in the enterprise about supplying water and public utilities.