Smes In China Annuity Plan For An Environmental Analysis

Enterprise annuity is also called as "corporate pension scheme" or "occupational pension scheme."As one of the important pillars of Chinese retirement pension system, the development of enterprise annuity concerns whether the reform of Chinese social security system is executed smoothly or not. The medium-sized and small enterprises play an important role in Chinese national economy. Small and medium-sized enterprises account for 99% of the total in China. So the development of pension plans of small and medium-sized enterprises becomes an important part to improve Chinese enterprise annuity system.Therefore, in order to promote the development of annuity of medium-sized and small enterprises, the author analyzes and explores the environment for implementing the small and medium-sized enterprise annuity schemes. The analysis and exploration of the environment for implementing Chinese medium-sized and small annuity schemes dose not only has important practical significance, but also has far-reaching historical significance. Speaking of the realistic significance, it is directly related to the current development of Chinese medium-sized and small enterprise annuity. It can provide a necessary guidance to pension plans of medium-sized and small enterprise and helps us to solve real problems. Speaking of the historical significance, it will ultimately affect the smooth progress of reform of Chinese enterprise annuity system and long-term development of Chinese small and medium-sized enterprises.The purpose of the paper is to analyze the internal and external factors impacting the development of Chinese medium-sized and small enterprises annuity and to take proposals for promoting the development of Chinese medium-sized and small enterprises annuity schemes by comparing and studying the case of Chinese small and medium-sized pension plans with that of the Hong Kong Mandatory Provident Fund Scheme. In this paper, the main research methods are based on some basic principles such as economics and management principles.The paper studies the factors affecting the development of Chinese medium-sized and small enterprises annuity from multiple directions and multiple viewing angles in the macroscopic and microscopic view through linking the theory and practice closely.The main contents of the article are described as follows:The first chapter includes the background, the significance, train of thought, the basic structure and main contents.In the second chapter, the paper expatiates on relevant literatures of the enterprise annuity, which mainly comprises the basic concepts and theories of the enterprise annuity, the relevant research of domestic and foreign pension and the research of medium-sized and small enterprise annuity.In the third chapter, the paper analyzes the environment of internal demand of medium-sized and small enterprise annuity. First the paper defines the concept of medium-sized and small enterprise. Then the paper analyzes the internal environment from the four aspects, such as the enterprise development strategies, operating costs, human resources management and the desire of employees. Finally the paper analyzes the internal environment further from two angles:the characteristics of corporate ownership and development stage of enterprise.In the fourth chapter, the paper analyzes the external environmental factors of the implementation of Chinese medium-sized and small enterprise annuity and analyzes the effect of policy factors, tax incentives and investment environment of enterprise annuity on development of enterprise annuity.In the fifth chapter, the paper gives cases of the collective scheme of medium-sized and small enterprise annuity. And then the paper introduces the inspiration to inland from Hong Kong Mandatory Provident Fund by comparison and analysis from three aspects, such as the laws and regulations, tax incentives and investment channel.In the sixth chapter, the paper puts forward several policy recommendations to promote the development of Chinese medium-sized and small enterprises annuity:the government should strengthen the propaganda and promotion of the enterprise annuity and the education of the knowledge about the enterprise annuity. The government also should make more medium-sized and small enterprise and their employees understand the enterprise annuity through various channels, and raise awareness of the need for the implementation of enterprise annuity, and improve the construction of enterprise annuity's laws and regulations as soon as possible, establish a rational system of tax incentives.Tax policies should focus on incentives to the establishment of medium-sized and small enterprise annuity scheme. The government should establish industry-specific pension plan for special industries and further improve the investment environment of enterprise annuity.This innovative ideas, with a brand-new perspective is small and medium-sized enterprise annuity development research. Through the analysis of the small and medium-sized enterprise annuity, tries to find out the internal and external environment for the development of China's small and medium-sized enterprise annuity implement breakthrough.Combining Chinese small and medium-sized enterprises in China, the characteristics of localization of environment and development of small and medium-sized enterprise annuity plan put forward the suggestion earnestly. Because of the restrictions of paper's structure and my level of knowledge, some problems have not been referred or further discussed in this article. The development of Chinese medium-sized and small enterprises annuity still relatively falls behind and is lack of experiences and perfect management, so the data involved in the article involved are insufficiency relatively.