On The System Of Enterprise Annuity In China

As the second pillar of the "three-pillar" pension system, enterprise pension have been carried out extensively in the west developed countries, and had ripe running mechanism, they and state pension insurance take on the main function of providing for the aged together. However, due to historical and policy-related reasons, enterprise pension have been developing slowly in China, and they are being explored stage in theory and in practice. By the studying way of comparison, history, economic and so on, the author starts from the principal implication of enterprise pension and the basic situation of China, made an inquiry into the necessity and possibility for establishing enterprise pension, and the deep reasons for enterprise pension developing slowly in China, used the successful experience of other countries for reference, put forward practicable measures and suggestions for their development in China. The targets of the thesis are to offer valuable proposals for Chinese government and the designers of the enterprise pension in enterprises.The author believes that in order to build the enterprise pension according with the international standard, China must abide by the half-compulsory principal, build a market-oriented and standard fund management system, and speed up forming a complete set policies of enterprise pension, Meanwhile, Chinese government should offer tax preference, laws and supervision for enterprise pension to lead them to running finely. Sound development of enterprise pension in China can only take place though doing these things.