Study On The Occupational Pension Plan In China

Since the 1980s, because of the economic recession, aging population and other factors, the mandatory social systems of the majority of the countries have been experiencing serious financial deficit. Under the circumstances, western countries firstly established their multi-pillar endowment insurance system by developing the occupational pension. As a country with the largest aging population in the world, China is suffering the same problem, so it becomes our major mission to develop the occupational pension. This would concern not only the stability of society, but also the sustainable development of our economy.The Ministry of Labor and Social Security promulgated "the trail measures for occupational pension" and "the trail measures on occupational pension funds management" in 2004. The promulgation of these two trail measures indicated that the establishment of the three-pillar endowment insurance system in China. As the second pillar in the system, the development of occupational pension faces a series of problems. Therefore, research on both theory and practice is necessary.First this dissertation explained the definition of occupational pension and introduced the related theories, and come up with several useful experiences after analyzing the development of occupational pension in western countries. Then, it gave advices through studying on the developing history and current status of occupational pension in China. At last, it was a case study focused on a specific corporation. A feasible scheme was designed according to the fact.