Study On Optimal Desing Of Corporation Pension Pian Of China Railway Electrification Bureau Group

Corporation pension plays an important role in China’s multi-level endowment insurance system. As the core part, which is also the most important part in implementation process, corporation pension plan is often critical to the achievement of the final goal and how well the effect will be.China started on the foundation of the complementary pension in early 90’s of last century. After more than 20 years of development, even though there is relatively perfect and mature pension plan till today, a wide gap compared with those advanced countries still exists. With continuous development of our economic society and the government’s planning and publicity, more and more enterprises and workers begin to realize the importance and necessity of pension system. Actually many enterprises have already provided a strong theoretical and practical basis, accumulating much precious experience. Inevitably, a number of problems have arisen in the process of preliminary implementation. This study mainly covers the current pension in China Railway Electrification Bureau Group, focusing on the analysis of the problems and disadvantages in the process, and optimizes the pension plan.There are five chapters in this thesis. Chapter one is mainly about the background, the meaning and the solutions towards this study. Chapter two introduces the relevant theories about the pension plan, the development history of foreign classic countries and the development of the pension in China. Chapter three is mainly about the current solutions and the development history of pension system in China Railway Electrification Bureau Group, and it also covers the analysis of the problems and disadvantages in the process. Chapter four optimizes the current pension plan in our group, it also presents a new simple method for calculating based on the old ones. Meanwhile, Add the corresponding coefficient to payment calculation, with a separate consideration of award fund, which makes the new plan more flexible and incentive and complements for the perfection of the enterprise’s salary system. It’s more beneficial to the real development of the enterprise to decide the interest schedule and proportion based on the employees’working time and their ranks. It can also manifest the enterprise’s people-oriented ideal, which not only stabilizes the salary and welfare fund but also inspires and maintains the employees. Chapter Five provides some practical advice on how to enhance the propagate, to strengthen risk control and system of information disclosure and how to manage and operate the market mechanism. It also prospects the risk assessment and finally it sums up the whole thesis.