| Since 70's of the 20th century, there has been a great expenditure pressure of endowment insurance system due to economic depression and aging problem around the world, which lied greater heavy burden upon the social security system in the developed countries that the government took pride in at one time.The world bank estimates that China's population that aged over 60 proportion will break 16% by 2020, when the demand for pension is now 10 times above. In the process of marketization and system transformation in China, the problem will be undoubtedly more sharp and serious. Our primary endowment insurance is facing more and more pressure after the worker is retired, without fundamental guarantee of the aged. Workers urgently need to establish a system of compensatory endowment insurance outside the primary endowment insurance, in order to improve their elderly life standards. At the same time, based on the national plan to build enterprise annuity, the government makes the preferential tax policy which may for the employees of the enterprise annuity is raised in the row in the cost of expenses, which promotes the development of the enterprise annuity system greatly. The development of enterprise annuity can not only deal with population crisis, but also do more advantage to relieve the pressure of primary endowment insurance. At present, there are 4200 million retirees attending endowment insurance, with 300 million speed increase per year. Pure depending on the state's basic endowment insurance to provide retirement pension, neither can maintain the expectations of quality of life after retirement, nor to slow national financial pressure. Therefore, establishing the enterprise annuity system is helpful to improve the living standards of the retirees, contented people to pursue higher level standard of living, to perfect multi-level old-age security system, and reduce the financial burden of the government.As the important component of the multi-pillar pension system, the occupational pension is the essential complementarity of basic old-age pension.The occupational pension was initiated in the PRC in 1991 with the issuance of the "Decision on Occupational Pension for Enterprises Employees" by the State Council. The Decision outlined the concept of a multi-pillar pension system with basic old-age pension, occupational pension and individual savings. The Decision facilitated the establishment of occupational pension, starting with some industries and large state-owned enterprises.The State Council decided in perfecting the urban social security system in Liaoning province in 2000, and officially renamed compensatory endowment insurance enterprise annuity. After practices and discussions lasting for 13 years, a new model of trust management was introduced with unified administration and management. Since then, the Ministry of Labor and Social Security (MOLSS) has issued a set of policies and regulations as well as supporting measures and implementation guidelines.Enterprise annuity issues involving demography, sociology, economics, is a multidisciplinary interdisciplinary research field. Due to the history of the foreign enterprise pension system is long, the evolution directs the way for establishing and perfecting Chinese pension system.First from the enterprise annuity related concepts and theoretical basis of the enterprise annuity, the paper defines the concept, and expounds the enterprise annuity series of theoretical basis. Then the development and the operation mode of the enterprise annuity in the developed countries are briefly reviewed and introduced. Then by history and reality, longitudinal comparison analysis of current Chinese enterprise annuity development situation and problems, from the development of history lessons and teaching, the author expounds the importance and necessity to establish and perfect the enterprise annuity, and gives the system countermeasure and suggestion, in order to adapt to the needs of Chinese practice, which plays important practical significance either from the aspects of theory or policy formulation... |
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