The Problems In The Development Of China's Enterprise Annuity And Countermeasures

With the growing of the aging problem, the burdens of endowment security expand fastly and with greater challenge. Besides, with the people's average income enhanced rapidly, they require more comfortable life rather than just acquiring basic living conditions. So, how to build up "multi-pillar" endowment system in order to alleviate pressure of the whole endowment insurance system and satisfy high living request of people is on top of the agenda.As the second pillar of "there-pillar" model, occupational pension is efficiency and properly equal. It is also of great significance to complete the social security system and harmonious society. Occupational pension schemes was established in our country for more than 18 years, and it have made certain achievements, such as a certain amount of pension was accumulated, some relevant regulations and laws were basically formed. However, being compared with developed countries and some developing countries, the occupational Pension of our country is in early stage and lagged behind others obviously, because it covers little enterprises and areas, and its tax incentives are limited. And the enormous imbalances of development, which between different industries, different regions and enterprises of different ownership seriously affected the overall development of the occupational pension rate. For this situation, in order to make occupational pension developing in a whole and harmonious way, this paper will sum up many problems the occupational pension schemes faces with and find the roots of these problems, then try to make some specific advices.This paper contains six major parts. Chapter one is foreword. It firstly introduce the background and significance of this research based on aging problem in China, then sum up the relevant articles both domestic and some researches in western countries. The summaries of domestic study include the whole situation of study, the main issues of research and the brief discussion of the shortages of these studies and the issues need further study. At last, it introduces the contents, methods and framework of this research.Chapter two introduces some basic theories of occupational pension, includes the theoretical basis, the nature, the character, the organizational form of occupational pension, and significances of implementing occupational pension schemes in our country.Chapter three analyses the status quo of occupational pension schemes in our country and make comparative analysis to the history of occupational pension schemes between China and western countries. Then, it decrypts the occupational pension development overview of some typical developed countries, such as America, British, Sweden and Australia. By the comparative analysis, we realized that the slow pace of occupational pension schemes in our country is inevitable and it's just a stage we must experience. However, the great distance between the developmental pace of China's occupational pension and others' is just the power and opportunity to develop occupational pension schemes in China.Chapter four and chapter five are the most important parts of this article. Chapter four mainly sums up the problems we meet in the course of the development of the occupational pension schemes, such as the imperfect regulations and environments, the slow pace of development, and the enormous imbalances of development. Then it specifically analysis the reasons lead to the problems above. And the chapter five provides some specific recommendations to change the minds, to complete the institutional environment, to implement the joint pension schemes and so on.The last part is the conclusion.